BARBERPLUS: 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.
BARBERPLUS
Largest movements
- Cash -€3,209
down €3,209 (-27.7%), from €11,604 to €8,395
mainly Net result for the year (-€7,102) and Investment in fixed assets (net) (-€3,568)
- Tangible fixed assets +€2,558
up €2,558 (+211.1%), from €1,212 to €3,770
of which Land and buildings: +€2,132
- Intangible fixed assets -€2,142
down €2,142 (-50.0%), from €4,284 to €2,142
- Profit (loss) carried forward -€7,102
down €7,102 (-60.5%), from -€11,743 to -€18,845
- Other debts +€3,057
up €3,057 (+27.2%), from €11,219 to €14,276
- Tax, wage and social debts +€1,164
up €1,164 (+24.5%), from €4,758 to €5,922
of which Remuneration and social security: +€1,712
- Gross operating margin -€6,747
down €6,747, from €3,191 to -€3,556
- Depreciation +€414
up €414 (+15.1%), from €2,738 to €3,152
- Other operating charges -€88
down €88 (-30.3%), from €290 to €202
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 | €17,770 | €14,976 | -€2,794 | -15.7% |
| Fixed assets | 21/28 | €5,496 | €5,912 | +€416 | +7.6% |
| Intangible fixed assets | 21 | €4,284 | €2,142 | -€2,142 | -50.0% |
| Tangible fixed assets | 22/27 | €1,212 | €3,770 | +€2,558 | +211.1% |
| Land and buildings | 22 | - | €2,132 | +€2,132 | |
| Plant, machinery and equipment | 23 | €965 | €1,508 | +€543 | +56.3% |
| Furniture and vehicles | 24 | €247 | €130 | -€117 | -47.4% |
| Current assets | 29/58 | €12,274 | €9,064 | -€3,210 | -26.2% |
| Amounts receivable within one year | 40/41 | €203 | €203 | = | 0.0% |
| Trade receivables | 40 | €166 | €166 | = | 0.0% |
| Other amounts receivable | 41 | €37 | €37 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,604 | €8,395 | -€3,209 | -27.7% |
| Deferred charges and accrued income | 490/1 | €467 | €466 | -€1 | -0.2% |
| Total equity and liabilities | 10/49 | €17,770 | €14,976 | -€2,794 | -15.7% |
| Equity | 10/15 | €1,257 | -€5,845 | -€7,102 | |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,743 | -€18,845 | -€7,102 | -60.5% |
| Amounts payable | 17/49 | €16,513 | €20,821 | +€4,308 | +26.1% |
| Amounts payable within one year | 42/48 | €16,513 | €20,821 | +€4,308 | +26.1% |
| Trade debts | 44 | €536 | €623 | +€87 | +16.2% |
| Suppliers | 440/4 | €536 | €623 | +€87 | +16.2% |
| Taxes, remuneration and social security | 45 | €4,758 | €5,922 | +€1,164 | +24.5% |
| Taxes | 450/3 | €4,758 | €4,210 | -€548 | -11.5% |
| Remuneration and social security | 454/9 | - | €1,712 | +€1,712 | |
| Other amounts payable | 47/48 | €11,219 | €14,276 | +€3,057 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | €3,152 | +€414 | +15.1% |
| Other operating charges | 640/8 | €290 | €202 | -€88 | -30.3% |
| Gross operating margin | 9900 | €3,191 | -€3,556 | -€6,747 | |
| Operating profit (loss) | 9901 | €163 | -€6,910 | -€7,073 | |
| Financial charges | 65/66B | €192 | €192 | = | 0.0% |
| Recurring financial charges | 65 | €192 | €192 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€29 | -€7,102 | -€7,073 | -24389.7% |
| Profit (loss) for the period | 9904 | -€29 | -€7,102 | -€7,073 | -24389.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€29 | -€7,102 | -€7,073 | -24389.7% |
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.