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
- Tangible fixed assets -€4,894
down €4,894 (-38.9%), from €12,577 to €7,683
- Cash +€3,568
up €3,568 (+83.1%), from €4,296 to €7,864
mainly Depreciation (+€4,894) and Tax, wage and social debts (+€1,041)
- Current investments +€1,417
up €1,417 (+15.7%), from €9,000 to €10,417
- Receivables within one year -€695
down €695 (-25.8%), from €2,693 to €1,998
- Stocks and contracts +€500
up €500 (+18.7%), from €2,672 to €3,172
- Profit (loss) carried forward -€1,833
down €1,833 (-37.7%), from €4,866 to €3,033
- Tax, wage and social debts +€1,041
up €1,041 (+94.5%), from €1,102 to €2,143
- Trade debts +€773
up €773 (+117%), from €660 to €1,433
- Gross operating margin -€3,539
down €3,539 (-45.0%), from €7,868 to €4,329
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 | €32,470 | €32,401 | -€69 | -0.2% |
| Fixed assets | 21/28 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Tangible fixed assets | 22/27 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Furniture and vehicles | 24 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Current assets | 29/58 | €19,893 | €24,718 | +€4,825 | +24.3% |
| Stocks and contracts in progress | 3 | €2,672 | €3,172 | +€500 | +18.7% |
| Stocks | 30/36 | €2,672 | €3,172 | +€500 | +18.7% |
| Amounts receivable within one year | 40/41 | €2,693 | €1,998 | -€695 | -25.8% |
| Trade receivables | 40 | €2,693 | €1,998 | -€695 | -25.8% |
| Current investments | 50/53 | €9,000 | €10,417 | +€1,417 | +15.7% |
| Cash at bank and in hand | 54/58 | €4,296 | €7,864 | +€3,568 | +83.1% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,267 | +€35 | +2.8% |
| Total equity and liabilities | 10/49 | €32,470 | €32,401 | -€69 | -0.2% |
| Equity | 10/15 | €20,888 | €19,055 | -€1,833 | -8.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €3,627 | €3,627 | = | 0.0% |
| Distributable reserves | 133 | €3,627 | €3,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,866 | €3,033 | -€1,833 | -37.7% |
| Amounts payable | 17/49 | €11,582 | €13,346 | +€1,764 | +15.2% |
| Amounts payable within one year | 42/48 | €11,582 | €13,346 | +€1,764 | +15.2% |
| Trade debts | 44 | €660 | €1,433 | +€773 | +117% |
| Suppliers | 440/4 | €660 | €1,433 | +€773 | +117% |
| Taxes, remuneration and social security | 45 | €1,102 | €2,143 | +€1,041 | +94.5% |
| Taxes | 450/3 | €1,102 | €2,143 | +€1,041 | +94.5% |
| Other amounts payable | 47/48 | €9,820 | €9,770 | -€50 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,894 | €4,894 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €7,868 | €4,329 | -€3,539 | -45.0% |
| Operating profit (loss) | 9901 | €2,590 | -€952 | -€3,542 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €42 | €110 | +€68 | +162% |
| Recurring financial charges | 65 | €42 | €110 | +€68 | +162% |
| Profit (loss) for the period before taxes | 9903 | €2,548 | -€1,045 | -€3,593 | |
| Income taxes | 67/77 | €780 | €788 | +€8 | +1.0% |
| Profit (loss) for the period | 9904 | €1,768 | -€1,833 | -€3,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,768 | -€1,833 | -€3,601 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.