Barbera: what changed
Two fiscal 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.
Barbera
Largest movements
- Stocks and contracts +€299,034
up €299,034 (+43.5%), from €687,464 to €986,498
- Cash +€15,089
up €15,089 (+485.7%), from €3,107 to €18,196
mainly Debts after one year (+€320,000) and Short-term financial debts (+€85,631)
- Debts after one year +€320,000
new in 2025: €320,000
- Other debts -€117,686
down €117,686 (-66.8%), from €176,097 to €58,412
- Short-term financial debts +€85,631
up €85,631 (+17.5%), from €490,000 to €575,631
- Profit (loss) carried forward +€19,558
up €19,558, from -€4,668 to €14,890
- Gross operating margin +€53,025
up €53,025, from -€3,751 to €49,274
- Financial charges +€25,267
up €25,267 (+91448.8%), from €28 to €25,295
- Taxes +€3,901
new in 2025: €3,901
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.
Cash bridge derived
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 | €690,571 | €1,004,694 | +€314,123 | +45.5% |
| Current assets | 29/58 | €690,571 | €1,004,694 | +€314,123 | +45.5% |
| Stocks and contracts in progress | 3 | €687,464 | €986,498 | +€299,034 | +43.5% |
| Stocks | 30/36 | €687,464 | €986,498 | +€299,034 | +43.5% |
| Cash at bank and in hand | 54/58 | €3,107 | €18,196 | +€15,089 | +485.7% |
| Total equity and liabilities | 10/49 | €690,571 | €1,004,694 | +€314,123 | +45.5% |
| Equity | 10/15 | -€2,668 | €16,890 | +€19,558 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,668 | €14,890 | +€19,558 | |
| Amounts payable | 17/49 | €693,239 | €987,804 | +€294,565 | +42.5% |
| Amounts payable after more than one year | 17 | - | €320,000 | +€320,000 | |
| Other amounts payable | 178/9 | - | €320,000 | +€320,000 | |
| Amounts payable within one year | 42/48 | €693,239 | €667,804 | -€25,435 | -3.7% |
| Financial debts | 43 | €490,000 | €575,631 | +€85,631 | +17.5% |
| Credit institutions | 430/8 | €490,000 | €575,631 | +€85,631 | +17.5% |
| Trade debts | 44 | €27,142 | €29,860 | +€2,718 | +10.0% |
| Suppliers | 440/4 | €27,142 | €29,860 | +€2,718 | +10.0% |
| Taxes, remuneration and social security | 45 | - | €3,901 | +€3,901 | |
| Taxes | 450/3 | - | €3,901 | +€3,901 | |
| Other amounts payable | 47/48 | €176,097 | €58,412 | -€117,686 | -66.8% |
| Other operating charges | 640/8 | €890 | €520 | -€370 | -41.6% |
| Gross operating margin | 9900 | -€3,751 | €49,274 | +€53,025 | |
| Operating profit (loss) | 9901 | -€4,641 | €48,754 | +€53,395 | |
| Financial charges | 65/66B | €28 | €25,295 | +€25,267 | +91448.8% |
| Recurring financial charges | 65 | €28 | €25,295 | +€25,267 | +91448.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,668 | €23,459 | +€28,128 | |
| Income taxes | 67/77 | - | €3,901 | +€3,901 | |
| Profit (loss) for the period | 9904 | -€4,668 | €19,558 | +€24,227 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,668 | €19,558 | +€24,227 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.