BARBIER: 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.
BARBIER
Largest movements
- Cash -€140,050
down €140,050 (-26.0%), from €539,037 to €398,987
mainly Other debts (-€315,000) and Stocks and contracts (-€13,320)
- Tangible fixed assets -€51,242
down €51,242 (-8.8%), from €579,307 to €528,065
of which Land and buildings: -€48,201
- Receivables within one year -€26,909
down €26,909 (-24.8%), from €108,290 to €81,381
of which Other amounts receivable: -€42,041
- Other debts -€315,000
no longer reported in 2025 (was €315,000)
- Debts after one year +€45,511
up €45,511 (+8.7%), from €520,309 to €565,820
- Profit (loss) carried forward +€22,807
up €22,807 (+19.3%), from €118,019 to €140,826
- Staff costs +€13,751
up €13,751 (+5.7%), from €240,585 to €254,336
- Taxes -€13,149
down €13,149 (-67.5%), from €19,472 to €6,323
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 | €1,443,395 | €1,223,977 | -€219,418 | -15.2% |
| Fixed assets | 21/28 | €605,757 | €541,269 | -€64,488 | -10.6% |
| Intangible fixed assets | 21 | €26,450 | €13,203 | -€13,246 | -50.1% |
| Tangible fixed assets | 22/27 | €579,307 | €528,065 | -€51,242 | -8.8% |
| Land and buildings | 22 | €572,607 | €524,405 | -€48,201 | -8.4% |
| Plant, machinery and equipment | 23 | €3,225 | €1,932 | -€1,293 | -40.1% |
| Furniture and vehicles | 24 | €3,475 | €1,728 | -€1,748 | -50.3% |
| Current assets | 29/58 | €837,638 | €682,708 | -€154,930 | -18.5% |
| Stocks and contracts in progress | 3 | €186,047 | €199,367 | +€13,320 | +7.2% |
| Stocks | 30/36 | €186,047 | €199,367 | +€13,320 | +7.2% |
| Amounts receivable within one year | 40/41 | €108,290 | €81,381 | -€26,909 | -24.8% |
| Trade receivables | 40 | €47,764 | €62,896 | +€15,132 | +31.7% |
| Other amounts receivable | 41 | €60,526 | €18,485 | -€42,041 | -69.5% |
| Cash at bank and in hand | 54/58 | €539,037 | €398,987 | -€140,050 | -26.0% |
| Deferred charges and accrued income | 490/1 | €4,264 | €2,973 | -€1,290 | -30.3% |
| Total equity and liabilities | 10/49 | €1,443,395 | €1,223,977 | -€219,418 | -15.2% |
| Equity | 10/15 | €251,439 | €274,245 | +€22,807 | +9.1% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €46,657 | €46,657 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,657 | €46,657 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,657 | €46,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,019 | €140,826 | +€22,807 | +19.3% |
| Amounts payable | 17/49 | €1,191,956 | €949,731 | -€242,225 | -20.3% |
| Amounts payable after more than one year | 17 | €520,309 | €565,820 | +€45,511 | +8.7% |
| Financial debts | 170/4 | €520,309 | €565,820 | +€45,511 | +8.7% |
| Amounts payable within one year | 42/48 | €671,647 | €383,866 | -€287,781 | -42.8% |
| Current portion of amounts payable after more than one year | 42 | €87,993 | €101,986 | +€13,993 | +15.9% |
| Trade debts | 44 | €232,774 | €237,515 | +€4,741 | +2.0% |
| Suppliers | 440/4 | €232,774 | €237,515 | +€4,741 | +2.0% |
| Taxes, remuneration and social security | 45 | €35,880 | €44,365 | +€8,485 | +23.6% |
| Taxes | 450/3 | €15,382 | €14,734 | -€648 | -4.2% |
| Remuneration and social security | 454/9 | €20,497 | €29,631 | +€9,133 | +44.6% |
| Other amounts payable | 47/48 | €315,000 | - | -€315,000 | |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Remuneration, social security and pensions | 62 | €240,585 | €254,336 | +€13,751 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,910 | €64,469 | -€1,442 | -2.2% |
| Other operating charges | 640/8 | €9,932 | €11,106 | +€1,174 | +11.8% |
| Gross operating margin | 9900 | €380,289 | €383,464 | +€3,176 | +0.8% |
| Operating profit (loss) | 9901 | €63,861 | €53,553 | -€10,307 | -16.1% |
| Financial income | 75/76B | €20,358 | €18,926 | -€1,432 | -7.0% |
| Recurring financial income | 75 | €20,358 | €18,926 | -€1,432 | -7.0% |
| Financial charges | 65/66B | €46,249 | €43,350 | -€2,899 | -6.3% |
| Recurring financial charges | 65 | €46,249 | €43,350 | -€2,899 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €37,970 | €29,130 | -€8,840 | -23.3% |
| Income taxes | 67/77 | €19,472 | €6,323 | -€13,149 | -67.5% |
| Profit (loss) for the period | 9904 | €18,498 | €22,807 | +€4,309 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,498 | €22,807 | +€4,309 | +23.3% |
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 13 October 2026 via checked.be.