BARBER L'ELEGANT: what changed
BARBER L'ELEGANT
Largest movements
- Tangible fixed assets -€1,550
down €1,550 (-66.7%), from €2,325 to €775
- Cash +€1,278
up €1,278 (+85.5%), from €1,495 to €2,773
mainly Depreciation (+€1,550) and Tax, wage and social debts (+€635)
- Profit (loss) carried forward -€998
down €998 (-4.0%), from -€25,236 to -€26,235
- Tax, wage and social debts +€635
up €635 (+25.1%), from €2,535 to €3,170
- Trade debts +€290
up €290 (+31.1%), from €932 to €1,222
- Other debts -€199
down €199 (-2.2%), from €8,889 to €8,690
- Turnover -€20,075
no longer reported in 2025 (was €20,075)
- Purchases and services -€16,931
no longer reported in 2025 (was €16,931)
- Gross operating margin +€10,185
up €10,185 (+324%), from €3,144 to €13,329
- Staff costs +€8,173
up €8,173 (+180%), from €4,534 to €12,707
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,120 | €6,848 | -€272 | -3.8% |
| Fixed assets | 21/28 | €5,625 | €4,075 | -€1,550 | -27.6% |
| Tangible fixed assets | 22/27 | €2,325 | €775 | -€1,550 | -66.7% |
| Plant, machinery and equipment | 23 | €2,325 | €775 | -€1,550 | -66.7% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €1,495 | €2,773 | +€1,278 | +85.5% |
| Cash at bank and in hand | 54/58 | €1,495 | €2,773 | +€1,278 | +85.5% |
| Total equity and liabilities | 10/49 | €7,120 | €6,848 | -€272 | -3.8% |
| Equity | 10/15 | -€5,236 | -€6,235 | -€998 | -19.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,236 | -€26,235 | -€998 | -4.0% |
| Amounts payable | 17/49 | €12,356 | €13,083 | +€727 | +5.9% |
| Amounts payable within one year | 42/48 | €12,356 | €13,083 | +€727 | +5.9% |
| Trade debts | 44 | €932 | €1,222 | +€290 | +31.1% |
| Suppliers | 440/4 | €932 | €1,222 | +€290 | +31.1% |
| Taxes, remuneration and social security | 45 | €2,535 | €3,170 | +€635 | +25.1% |
| Taxes | 450/3 | €2,535 | €3,170 | +€635 | +25.1% |
| Other amounts payable | 47/48 | €8,889 | €8,690 | -€199 | -2.2% |
| Turnover | 70 | €20,075 | - | -€20,075 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,931 | - | -€16,931 | |
| Remuneration, social security and pensions | 62 | €4,534 | €12,707 | +€8,173 | +180% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,550 | €1,550 | = | 0.0% |
| Gross operating margin | 9900 | €3,144 | €13,329 | +€10,185 | +324% |
| Operating profit (loss) | 9901 | -€2,939 | -€928 | +€2,012 | +68.4% |
| Financial charges | 65/66B | €38 | €71 | +€33 | +85.4% |
| Recurring financial charges | 65 | €38 | €71 | +€33 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,977 | -€998 | +€1,979 | +66.5% |
| Profit (loss) for the period | 9904 | -€2,977 | -€998 | +€1,979 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,977 | -€998 | +€1,979 | +66.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.