BARBER STYLE: 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 STYLE
Largest movements
- Receivables within one year +€21,957
up €21,957 (+870%), from €2,524 to €24,481
of which Other amounts receivable: +€24,481
- Cash +€3,416
new in 2025: €3,416
mainly Net result for the year (+€8,344) and Debts after one year (+€7,450)
- Profit (loss) carried forward +€8,344
up €8,344 (+42.9%), from -€19,454 to -€11,110
- Debts after one year +€7,450
up €7,450 (+63.7%), from €11,700 to €19,150
- Current portion of long-term debt +€5,700
new in 2025: €5,700
- Tax, wage and social debts +€5,525
new in 2025: €5,525
- Trade debts -€1,647
down €1,647 (-34.5%), from €4,780 to €3,133
- Gross operating margin +€9,723
up €9,723 (+688%), from €1,414 to €11,137
- Taxes +€2,361
new in 2025: €2,361
- Financial charges -€454
down €454 (-51.2%), from €886 to €432
From the 2024 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,226 | €28,598 | +€25,372 | +787% |
| Fixed assets | 21/28 | €701 | €701 | -€0 | -0.1% |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Financial fixed assets | 28 | €701 | €701 | -€0 | -0.1% |
| Current assets | 29/58 | €2,524 | €27,897 | +€25,373 | +1,005% |
| Amounts receivable within one year | 40/41 | €2,524 | €24,481 | +€21,957 | +870% |
| Trade receivables | 40 | €2,524 | - | -€2,524 | |
| Other amounts receivable | 41 | - | €24,481 | +€24,481 | |
| Cash at bank and in hand | 54/58 | - | €3,416 | +€3,416 | |
| Total equity and liabilities | 10/49 | €3,226 | €28,598 | +€25,372 | +787% |
| Equity | 10/15 | -€13,254 | -€4,910 | +€8,344 | +63.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €6,200 | +€6,200 | |
| Profit (loss) carried forward | 14 | -€19,454 | -€11,110 | +€8,344 | +42.9% |
| Amounts payable | 17/49 | €16,480 | €33,508 | +€17,028 | +103% |
| Amounts payable after more than one year | 17 | €11,700 | €19,150 | +€7,450 | +63.7% |
| Other amounts payable | 178/9 | €11,700 | €19,150 | +€7,450 | +63.7% |
| Amounts payable within one year | 42/48 | €4,780 | €14,358 | +€9,578 | +200% |
| Current portion of amounts payable after more than one year | 42 | - | €5,700 | +€5,700 | |
| Trade debts | 44 | €4,780 | €3,133 | -€1,647 | -34.5% |
| Suppliers | 440/4 | €4,780 | €3,133 | -€1,647 | -34.5% |
| Taxes, remuneration and social security | 45 | - | €5,525 | +€5,525 | |
| Taxes | 450/3 | - | €5,525 | +€5,525 | |
| Gross operating margin | 9900 | €1,414 | €11,137 | +€9,723 | +688% |
| Operating profit (loss) | 9901 | €1,414 | €11,137 | +€9,723 | +688% |
| Financial charges | 65/66B | €886 | €432 | -€454 | -51.2% |
| Recurring financial charges | 65 | €886 | €432 | -€454 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €529 | €10,705 | +€10,176 | +1,925% |
| Income taxes | 67/77 | - | €2,361 | +€2,361 | |
| Profit (loss) for the period | 9904 | €529 | €8,344 | +€7,815 | +1,479% |
| Profit (loss) for the period to be appropriated | 9905 | €529 | €8,344 | +€7,815 | +1,479% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.