BARBERO: 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.
BARBERO
Largest movements
- Cash -€6,863
down €6,863 (-29.0%), from €23,659 to €16,796
mainly Net result for the year (-€12,242) and Tax, wage and social debts (-€2,387)
- Stocks and contracts -€6,321
no longer reported in 2025 (was €6,321)
- Financial fixed assets -€1,921
no longer reported in 2025 (was €1,921)
- Deferred charges and accrued income -€876
down €876 (-50.4%), from €1,737 to €861
- Tangible fixed assets -€617
down €617 (-36.4%), from €1,697 to €1,080
- Profit (loss) carried forward -€12,242
down €12,242 (-138%), from -€8,863 to -€21,105
- Tax, wage and social debts -€2,387
down €2,387 (-93.5%), from €2,553 to €166
- Other debts -€1,883
down €1,883 (-70.5%), from €2,669 to €786
- Gross operating margin -€16,530
down €16,530, from €6,135 to -€10,395
- Depreciation -€3,653
down €3,653 (-85.5%), from €4,270 to €617
- Taxes -€644
down €644 (-75.4%), from €854 to €210
- Financial charges -€206
down €206 (-84.4%), from €244 to €38
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 | €35,418 | €18,767 | -€16,651 | -47.0% |
| Fixed assets | 21/28 | €3,618 | €1,080 | -€2,538 | -70.1% |
| Tangible fixed assets | 22/27 | €1,697 | €1,080 | -€617 | -36.4% |
| Furniture and vehicles | 24 | €1,697 | €1,080 | -€617 | -36.4% |
| Financial fixed assets | 28 | €1,921 | - | -€1,921 | |
| Current assets | 29/58 | €31,800 | €17,687 | -€14,113 | -44.4% |
| Stocks and contracts in progress | 3 | €6,321 | - | -€6,321 | |
| Stocks | 30/36 | €6,321 | - | -€6,321 | |
| Amounts receivable within one year | 40/41 | €83 | €29 | -€54 | -64.6% |
| Other amounts receivable | 41 | €83 | €29 | -€54 | -64.6% |
| Cash at bank and in hand | 54/58 | €23,659 | €16,796 | -€6,863 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,737 | €861 | -€876 | -50.4% |
| Total equity and liabilities | 10/49 | €35,418 | €18,767 | -€16,651 | -47.0% |
| Equity | 10/15 | €29,902 | €17,660 | -€12,242 | -40.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,173 | €20,173 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €2,562 | €2,562 | = | 0.0% |
| Distributable reserves | 133 | €15,752 | €17,612 | +€1,859 | +11.8% |
| Profit (loss) carried forward | 14 | -€8,863 | -€21,105 | -€12,242 | -138% |
| Amounts payable | 17/49 | €5,516 | €1,107 | -€4,409 | -79.9% |
| Amounts payable within one year | 42/48 | €5,516 | €1,107 | -€4,409 | -79.9% |
| Trade debts | 44 | €294 | €155 | -€139 | -47.2% |
| Suppliers | 440/4 | €294 | €155 | -€139 | -47.2% |
| Taxes, remuneration and social security | 45 | €2,553 | €166 | -€2,387 | -93.5% |
| Taxes | 450/3 | €2,553 | €166 | -€2,387 | -93.5% |
| Other amounts payable | 47/48 | €2,669 | €786 | -€1,883 | -70.5% |
| Non-recurring operating income | 76A | €165 | - | -€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,270 | €617 | -€3,653 | -85.5% |
| Other operating charges | 640/8 | €1,227 | €1,165 | -€62 | -5.1% |
| Gross operating margin | 9900 | €6,135 | -€10,395 | -€16,530 | |
| Operating profit (loss) | 9901 | €637 | -€12,177 | -€12,815 | |
| Financial income | 75/76B | €151 | €183 | +€32 | +20.9% |
| Recurring financial income | 75 | €151 | €183 | +€32 | +20.9% |
| Financial charges | 65/66B | €244 | €38 | -€206 | -84.4% |
| Recurring financial charges | 65 | €244 | €38 | -€206 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €545 | -€12,033 | -€12,577 | |
| Income taxes | 67/77 | €854 | €210 | -€644 | -75.4% |
| Profit (loss) for the period | 9904 | -€309 | -€12,242 | -€11,933 | -3,862% |
| Profit (loss) for the period to be appropriated | 9905 | -€309 | -€12,242 | -€11,933 | -3,862% |
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 19 October 2026 via checked.be.