Barbier Logconsult: 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.
Barbier Logconsult
Largest movements
- Receivables within one year +€27,287
up €27,287 (+2325.9%), from €1,173 to €28,460
of which Trade receivables: +€27,377
- Cash -€11,206
down €11,206 (-34.3%), from €32,679 to €21,473
mainly Receivables within one year (-€27,287) and Other debts (-€20,558)
- Tangible fixed assets +€2,499
up €2,499 (+12.1%), from €20,733 to €23,233
of which Plant, machinery and equipment: +€5,427
- Trade debts +€26,367
up €26,367 (+1361.6%), from €1,936 to €28,303
- Other debts -€20,558
down €20,558 (-92.1%), from €22,327 to €1,769
- Reserves +€10,000
up €10,000 (+111.1%), from €9,000 to €19,000
- Tax, wage and social debts +€6,324
up €6,324 (+163.2%), from €3,874 to €10,198
- Debts after one year -€3,722
down €3,722 (-32.6%), from €11,404 to €7,682
- Gross operating margin +€2,388
up €2,388 (+11.7%), from €20,483 to €22,871
- Taxes +€1,397
up €1,397 (+39.1%), from €3,575 to €4,972
- Depreciation +€390
up €390 (+7.4%), from €5,267 to €5,657
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 | €54,818 | €73,925 | +€19,107 | +34.9% |
| Fixed assets | 21/28 | €20,790 | €23,289 | +€2,499 | +12.0% |
| Tangible fixed assets | 22/27 | €20,733 | €23,233 | +€2,499 | +12.1% |
| Plant, machinery and equipment | 23 | €5,600 | €11,027 | +€5,427 | +96.9% |
| Furniture and vehicles | 24 | €15,133 | €12,206 | -€2,927 | -19.3% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €34,029 | €50,636 | +€16,608 | +48.8% |
| Amounts receivable within one year | 40/41 | €1,173 | €28,460 | +€27,287 | +2325.9% |
| Trade receivables | 40 | €1,083 | €28,460 | +€27,377 | +2526.7% |
| Other amounts receivable | 41 | €90 | €0 | -€90 | -100.0% |
| Cash at bank and in hand | 54/58 | €32,679 | €21,473 | -€11,206 | -34.3% |
| Deferred charges and accrued income | 490/1 | €176 | €703 | +€527 | +299.6% |
| Total equity and liabilities | 10/49 | €54,818 | €73,925 | +€19,107 | +34.9% |
| Equity | 10/15 | €11,737 | €22,251 | +€10,514 | +89.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €19,000 | +€10,000 | +111.1% |
| Distributable reserves | 133 | €9,000 | €19,000 | +€10,000 | +111.1% |
| Profit (loss) carried forward | 14 | €737 | €1,251 | +€514 | +69.7% |
| Amounts payable | 17/49 | €43,081 | €51,675 | +€8,593 | +19.9% |
| Amounts payable after more than one year | 17 | €11,404 | €7,682 | -€3,722 | -32.6% |
| Financial debts | 170/4 | €11,404 | €7,682 | -€3,722 | -32.6% |
| Amounts payable within one year | 42/48 | €31,677 | €43,993 | +€12,316 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €3,539 | €3,722 | +€183 | +5.2% |
| Trade debts | 44 | €1,936 | €28,303 | +€26,367 | +1361.6% |
| Suppliers | 440/4 | €1,936 | €28,303 | +€26,367 | +1361.6% |
| Taxes, remuneration and social security | 45 | €3,874 | €10,198 | +€6,324 | +163.2% |
| Taxes | 450/3 | €3,874 | €10,198 | +€6,324 | +163.2% |
| Other amounts payable | 47/48 | €22,327 | €1,769 | -€20,558 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,267 | €5,657 | +€390 | +7.4% |
| Other operating charges | 640/8 | €1,107 | €896 | -€211 | -19.1% |
| Gross operating margin | 9900 | €20,483 | €22,871 | +€2,388 | +11.7% |
| Operating profit (loss) | 9901 | €14,109 | €16,318 | +€2,209 | +15.7% |
| Financial income | 75/76B | €4 | €12 | +€8 | +204.5% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +204.5% |
| Financial charges | 65/66B | €802 | €844 | +€43 | +5.3% |
| Recurring financial charges | 65 | €802 | €844 | +€43 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €13,312 | €15,486 | +€2,174 | +16.3% |
| Income taxes | 67/77 | €3,575 | €4,972 | +€1,397 | +39.1% |
| Profit (loss) for the period | 9904 | €9,737 | €10,514 | +€777 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,737 | €10,514 | +€777 | +8.0% |
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.