BARBERAZZI: 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.
BARBERAZZI
Largest movements
- Tangible fixed assets -€17,557
down €17,557 (-16.6%), from €105,950 to €88,393
- Cash -€10,694
down €10,694 (-59.7%), from €17,899 to €7,205
mainly Debts after one year (-€23,482) and Net result for the year (-€11,242)
- Receivables within one year -€3,982
down €3,982 (-11.8%), from €33,784 to €29,801
of which Other amounts receivable: -€4,748
- Stocks and contracts -€2,550
down €2,550 (-27.7%), from €9,204 to €6,654
- Debts after one year -€23,482
down €23,482 (-22.4%), from €104,798 to €81,317
- Profit (loss) carried forward -€11,242
down €11,242 (-249.9%), from -€4,500 to -€15,742
- Other debts -€2,496
no longer reported in 2025 (was €2,496)
- Gross operating margin -€95,218
down €95,218 (-85.9%), from €110,787 to €15,570
- Staff costs -€80,372
down €80,372 (-95.3%), from €84,365 to €3,993
- Depreciation -€2,709
down €2,709 (-13.4%), from €20,265 to €17,557
- Financial charges -€2,172
down €2,172 (-40.6%), from €5,349 to €3,178
- Other operating charges -€2,146
down €2,146 (-53.4%), from €4,016 to €1,870
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 | €167,152 | €132,369 | -€34,783 | -20.8% |
| Fixed assets | 21/28 | €105,950 | €88,393 | -€17,557 | -16.6% |
| Tangible fixed assets | 22/27 | €105,950 | €88,393 | -€17,557 | -16.6% |
| Land and buildings | 22 | €88,244 | €79,906 | -€8,338 | -9.4% |
| Plant, machinery and equipment | 23 | €7,092 | €2,043 | -€5,049 | -71.2% |
| Furniture and vehicles | 24 | €10,614 | €6,445 | -€4,169 | -39.3% |
| Current assets | 29/58 | €61,202 | €43,976 | -€17,226 | -28.1% |
| Stocks and contracts in progress | 3 | €9,204 | €6,654 | -€2,550 | -27.7% |
| Stocks | 30/36 | €9,204 | €6,654 | -€2,550 | -27.7% |
| Amounts receivable within one year | 40/41 | €33,784 | €29,801 | -€3,982 | -11.8% |
| Trade receivables | 40 | - | €766 | +€766 | |
| Other amounts receivable | 41 | €33,784 | €29,036 | -€4,748 | -14.1% |
| Cash at bank and in hand | 54/58 | €17,899 | €7,205 | -€10,694 | -59.7% |
| Deferred charges and accrued income | 490/1 | €316 | €316 | = | 0.0% |
| Total equity and liabilities | 10/49 | €167,152 | €132,369 | -€34,783 | -20.8% |
| Equity | 10/15 | €40,152 | €28,909 | -€11,242 | -28.0% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €32,151 | €32,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,291 | €30,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,500 | -€15,742 | -€11,242 | -249.9% |
| Amounts payable | 17/49 | €127,000 | €103,460 | -€23,540 | -18.5% |
| Amounts payable after more than one year | 17 | €104,798 | €81,317 | -€23,482 | -22.4% |
| Financial debts | 170/4 | €104,798 | €81,317 | -€23,482 | -22.4% |
| Amounts payable within one year | 42/48 | €22,202 | €22,143 | -€59 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €15,462 | €16,491 | +€1,029 | +6.7% |
| Financial debts | 43 | €1,704 | €1,274 | -€430 | -25.3% |
| Credit institutions | 430/8 | €1,704 | €1,274 | -€430 | -25.3% |
| Trade debts | 44 | €274 | €613 | +€339 | +124.1% |
| Suppliers | 440/4 | €274 | €613 | +€339 | +124.1% |
| Taxes, remuneration and social security | 45 | €2,266 | €3,765 | +€1,499 | +66.1% |
| Taxes | 450/3 | €2,266 | €3,765 | +€1,499 | +66.1% |
| Other amounts payable | 47/48 | €2,496 | - | -€2,496 | |
| Remuneration, social security and pensions | 62 | €84,365 | €3,993 | -€80,372 | -95.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,265 | €17,557 | -€2,709 | -13.4% |
| Other operating charges | 640/8 | €4,016 | €1,870 | -€2,146 | -53.4% |
| Gross operating margin | 9900 | €110,787 | €15,570 | -€95,218 | -85.9% |
| Operating profit (loss) | 9901 | €2,140 | -€7,850 | -€9,991 | |
| Financial charges | 65/66B | €5,349 | €3,178 | -€2,172 | -40.6% |
| Recurring financial charges | 65 | €5,349 | €3,178 | -€2,172 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,209 | -€11,028 | -€7,819 | -243.7% |
| Income taxes | 67/77 | €1,291 | €214 | -€1,076 | -83.4% |
| Profit (loss) for the period | 9904 | -€4,500 | -€11,242 | -€6,743 | -149.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,500 | -€11,242 | -€6,743 | -149.9% |
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 2 October 2026 via checked.be.