BARBER STAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BARBER STAR
Largest movements
- Receivables within one year +€5,151
new in 2025: €5,151
- Cash -€2,495
down €2,495 (-72.0%), from €3,463 to €968
- Tax, wage and social debts +€4,223
new in 2025: €4,223
- Profit (loss) carried forward -€1,170
down €1,170 (-7498.4%), from -€16 to -€1,185
- Trade debts -€397
no longer reported in 2025 (was €397)
- Gross operating margin -€652
down €652 (-98.4%), from -€663 to -€1,314
- Other operating charges -€42
no longer reported in 2025 (was €42)
- Financial charges +€26
up €26 (+16.4%), from €161 to €187
From the 2023 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,463 | €6,120 | +€2,656 | +76.7% |
| Current assets | 29/58 | €3,463 | €6,120 | +€2,656 | +76.7% |
| Amounts receivable within one year | 40/41 | - | €5,151 | +€5,151 | |
| Other amounts receivable | 41 | - | €5,151 | +€5,151 | |
| Cash at bank and in hand | 54/58 | €3,463 | €968 | -€2,495 | -72.0% |
| Total equity and liabilities | 10/49 | €3,463 | €6,120 | +€2,656 | +76.7% |
| Equity | 10/15 | €3,066 | €1,896 | -€1,170 | -38.2% |
| Contributions | 10/11 | €3,010 | €3,010 | = | 0.0% |
| Reserves | 13 | €72 | €72 | = | 0.0% |
| Non-distributable reserves | 130/1 | €72 | €72 | = | 0.0% |
| Reserves not available under the articles | 1311 | €72 | €72 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16 | -€1,185 | -€1,170 | -7498.4% |
| Amounts payable | 17/49 | €397 | €4,223 | +€3,826 | +963.7% |
| Amounts payable within one year | 42/48 | €397 | €4,223 | +€3,826 | +963.7% |
| Trade debts | 44 | €397 | - | -€397 | |
| Suppliers | 440/4 | €397 | - | -€397 | |
| Taxes, remuneration and social security | 45 | - | €4,223 | +€4,223 | |
| Taxes | 450/3 | - | €4,223 | +€4,223 | |
| Other operating charges | 640/8 | €42 | - | -€42 | |
| Gross operating margin | 9900 | -€663 | -€1,314 | -€652 | -98.4% |
| Operating profit (loss) | 9901 | -€705 | -€1,314 | -€610 | -86.5% |
| Financial charges | 65/66B | €161 | €187 | +€26 | +16.4% |
| Recurring financial charges | 65 | €161 | €187 | +€26 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€865 | -€1,501 | -€636 | -73.5% |
| Profit (loss) for the period | 9904 | -€865 | -€1,501 | -€636 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€865 | -€1,501 | -€636 | -73.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.