Barberroots: 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.
Barberroots
Largest movements
- Tangible fixed assets +€29,830
up €29,830 (+591.4%), from €5,044 to €34,873
of which Other tangible fixed assets: +€26,988
- Cash -€8,652
down €8,652 (-20.5%), from €42,216 to €33,564
mainly Investment in fixed assets (net) (-€32,716) and Receivables within one year (-€4,357)
- Receivables within one year +€4,357
up €4,357 (+77.1%), from €5,654 to €10,011
of which Trade receivables: +€2,279
- Profit (loss) carried forward +€16,822
up €16,822 (+80.7%), from €20,842 to €37,664
- Tax, wage and social debts +€5,509
up €5,509 (+46.5%), from €11,859 to €17,368
of which Taxes: +€5,165
- Trade debts +€3,563
up €3,563 (+1121.4%), from €318 to €3,881
- Gross operating margin +€21,392
up €21,392 (+72.2%), from €29,626 to €51,018
- Staff costs +€10,970
up €10,970 (+78.9%), from €13,911 to €24,880
- Taxes +€2,112
up €2,112 (+52.2%), from €4,044 to €6,156
- Depreciation +€1,502
up €1,502 (+108.6%), from €1,384 to €2,886
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 | €53,019 | €78,914 | +€25,895 | +48.8% |
| Fixed assets | 21/28 | €5,044 | €34,873 | +€29,830 | +591.4% |
| Tangible fixed assets | 22/27 | €5,044 | €34,873 | +€29,830 | +591.4% |
| Plant, machinery and equipment | 23 | €341 | €3,546 | +€3,205 | +939.6% |
| Furniture and vehicles | 24 | €919 | €556 | -€363 | -39.5% |
| Other tangible fixed assets | 26 | €3,784 | €30,771 | +€26,988 | +713.3% |
| Current assets | 29/58 | €47,975 | €44,040 | -€3,935 | -8.2% |
| Amounts receivable within one year | 40/41 | €5,654 | €10,011 | +€4,357 | +77.1% |
| Trade receivables | 40 | €2,824 | €5,103 | +€2,279 | +80.7% |
| Other amounts receivable | 41 | €2,830 | €4,909 | +€2,079 | +73.5% |
| Cash at bank and in hand | 54/58 | €42,216 | €33,564 | -€8,652 | -20.5% |
| Deferred charges and accrued income | 490/1 | €105 | €465 | +€360 | +341.6% |
| Total equity and liabilities | 10/49 | €53,019 | €78,914 | +€25,895 | +48.8% |
| Equity | 10/15 | €40,842 | €57,664 | +€16,822 | +41.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,842 | €37,664 | +€16,822 | +80.7% |
| Amounts payable | 17/49 | €12,177 | €21,250 | +€9,073 | +74.5% |
| Amounts payable within one year | 42/48 | €12,177 | €21,250 | +€9,073 | +74.5% |
| Trade debts | 44 | €318 | €3,881 | +€3,563 | +1121.4% |
| Suppliers | 440/4 | €318 | €3,881 | +€3,563 | +1121.4% |
| Taxes, remuneration and social security | 45 | €11,859 | €17,368 | +€5,509 | +46.5% |
| Taxes | 450/3 | €8,830 | €13,995 | +€5,165 | +58.5% |
| Remuneration and social security | 454/9 | €3,029 | €3,374 | +€345 | +11.4% |
| Remuneration, social security and pensions | 62 | €13,911 | €24,880 | +€10,970 | +78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,384 | €2,886 | +€1,502 | +108.6% |
| Other operating charges | 640/8 | €293 | €120 | -€173 | -59.0% |
| Gross operating margin | 9900 | €29,626 | €51,018 | +€21,392 | +72.2% |
| Operating profit (loss) | 9901 | €14,039 | €23,133 | +€9,094 | +64.8% |
| Financial charges | 65/66B | €161 | €154 | -€7 | -4.5% |
| Recurring financial charges | 65 | €161 | €154 | -€7 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €13,878 | €22,979 | +€9,101 | +65.6% |
| Income taxes | 67/77 | €4,044 | €6,156 | +€2,112 | +52.2% |
| Profit (loss) for the period | 9904 | €9,833 | €16,822 | +€6,989 | +71.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,833 | €16,822 | +€6,989 | +71.1% |
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 8 October 2026 via checked.be.