BARBICHE: 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.
BARBICHE
Largest movements
- Cash +€10,522
up €10,522 (+90.3%), from €11,650 to €22,172
mainly Other debts (+€14,000) and Net result for the year (+€6,032)
- Deferred charges and accrued income -€886
down €886 (-66.9%), from €1,323 to €437
- Stocks and contracts -€859
down €859 (-17.3%), from €4,959 to €4,100
- Tangible fixed assets -€662
down €662 (-7.5%), from €8,878 to €8,216
of which Furniture and vehicles: -€387
- Other debts +€14,000
new in 2025: €14,000
- Profit (loss) carried forward -€7,967
down €7,967 (-91.8%), from €8,677 to €710
- Trade debts +€2,129
up €2,129 (+512.9%), from €415 to €2,544
- Gross operating margin +€2,645
up €2,645 (+25.8%), from €10,264 to €12,909
- Other operating charges +€1,573
up €1,573 (+150.8%), from €1,043 to €2,617
- Taxes +€224
up €224 (+15.9%), from €1,412 to €1,636
- Depreciation +€133
up €133 (+5.7%), from €2,334 to €2,467
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 | €31,569 | €39,485 | +€7,917 | +25.1% |
| Fixed assets | 21/28 | €8,878 | €8,216 | -€662 | -7.5% |
| Tangible fixed assets | 22/27 | €8,878 | €8,216 | -€662 | -7.5% |
| Plant, machinery and equipment | 23 | €8,492 | €8,216 | -€275 | -3.2% |
| Furniture and vehicles | 24 | €387 | - | -€387 | |
| Current assets | 29/58 | €22,690 | €31,269 | +€8,579 | +37.8% |
| Stocks and contracts in progress | 3 | €4,959 | €4,100 | -€859 | -17.3% |
| Stocks | 30/36 | €4,959 | €4,100 | -€859 | -17.3% |
| Amounts receivable within one year | 40/41 | €4,758 | €4,560 | -€198 | -4.2% |
| Trade receivables | 40 | €714 | €415 | -€299 | -41.9% |
| Other amounts receivable | 41 | €4,044 | €4,145 | +€101 | +2.5% |
| Cash at bank and in hand | 54/58 | €11,650 | €22,172 | +€10,522 | +90.3% |
| Deferred charges and accrued income | 490/1 | €1,323 | €437 | -€886 | -66.9% |
| Total equity and liabilities | 10/49 | €31,569 | €39,485 | +€7,917 | +25.1% |
| Equity | 10/15 | €27,277 | €19,310 | -€7,967 | -29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,677 | €710 | -€7,967 | -91.8% |
| Amounts payable | 17/49 | €4,291 | €20,175 | +€15,884 | +370.2% |
| Amounts payable within one year | 42/48 | €4,291 | €20,175 | +€15,884 | +370.2% |
| Trade debts | 44 | €415 | €2,544 | +€2,129 | +512.9% |
| Suppliers | 440/4 | €415 | €2,544 | +€2,129 | +512.9% |
| Taxes, remuneration and social security | 45 | €3,876 | €3,631 | -€245 | -6.3% |
| Taxes | 450/3 | €3,760 | €3,575 | -€185 | -4.9% |
| Remuneration and social security | 454/9 | €116 | €56 | -€60 | -51.5% |
| Other amounts payable | 47/48 | - | €14,000 | +€14,000 | |
| Remuneration, social security and pensions | 62 | €40 | - | -€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €2,467 | +€133 | +5.7% |
| Other operating charges | 640/8 | €1,043 | €2,617 | +€1,573 | +150.8% |
| Gross operating margin | 9900 | €10,264 | €12,909 | +€2,645 | +25.8% |
| Operating profit (loss) | 9901 | €6,847 | €7,826 | +€979 | +14.3% |
| Financial income | 75/76B | €4 | €12 | +€8 | +193.2% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +193.2% |
| Financial charges | 65/66B | €160 | €170 | +€10 | +6.1% |
| Recurring financial charges | 65 | €160 | €170 | +€10 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €6,691 | €7,668 | +€977 | +14.6% |
| Income taxes | 67/77 | €1,412 | €1,636 | +€224 | +15.9% |
| Profit (loss) for the period | 9904 | €5,279 | €6,032 | +€753 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,279 | €6,032 | +€753 | +14.3% |
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.