BARBIER MADELINE: 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 MADELINE
Largest movements
- Cash -€15,937
down €15,937 (-7.6%), from €208,680 to €192,743
mainly Contributions, distributions and other (-€215,000) and Tax, wage and social debts (-€12,485)
- Receivables within one year +€8,304
new in 2025: €8,304
- Deferred charges and accrued income +€6,725
up €6,725 (+30.0%), from €22,392 to €29,117
- Other debts +€214,041
up €214,041 (+7,637%), from €2,803 to €216,844
- Reserves -€202,877
down €202,877 (-96.1%), from €211,071 to €8,194
- Tax, wage and social debts -€12,485
no longer reported in 2025 (was €12,485)
- Gross operating margin -€106,730
down €106,730 (-85.9%), from €124,227 to €17,497
- Taxes -€21,982
down €21,982 (-85.5%), from €25,717 to €3,735
- Other operating charges -€1,484
down €1,484 (-82.0%), from €1,810 to €327
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 | €231,072 | €230,164 | -€908 | -0.4% |
| Current assets | 29/58 | €231,072 | €230,164 | -€908 | -0.4% |
| Amounts receivable within one year | 40/41 | - | €8,304 | +€8,304 | |
| Other amounts receivable | 41 | - | €8,304 | +€8,304 | |
| Cash at bank and in hand | 54/58 | €208,680 | €192,743 | -€15,937 | -7.6% |
| Deferred charges and accrued income | 490/1 | €22,392 | €29,117 | +€6,725 | +30.0% |
| Total equity and liabilities | 10/49 | €231,072 | €230,164 | -€908 | -0.4% |
| Equity | 10/15 | €215,071 | €12,194 | -€202,877 | -94.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €211,071 | €8,194 | -€202,877 | -96.1% |
| Distributable reserves | 133 | €211,071 | €8,194 | -€202,877 | -96.1% |
| Amounts payable | 17/49 | €16,001 | €217,970 | +€201,969 | +1,262% |
| Amounts payable within one year | 42/48 | €16,001 | €217,970 | +€201,969 | +1,262% |
| Trade debts | 44 | €713 | €1,126 | +€413 | +57.8% |
| Suppliers | 440/4 | €713 | €1,126 | +€413 | +57.8% |
| Taxes, remuneration and social security | 45 | €12,485 | - | -€12,485 | |
| Taxes | 450/3 | €12,485 | - | -€12,485 | |
| Other amounts payable | 47/48 | €2,803 | €216,844 | +€214,041 | +7,637% |
| Other operating charges | 640/8 | €1,810 | €327 | -€1,484 | -82.0% |
| Gross operating margin | 9900 | €124,227 | €17,497 | -€106,730 | -85.9% |
| Operating profit (loss) | 9901 | €122,417 | €17,170 | -€105,247 | -86.0% |
| Financial charges | 65/66B | €1,596 | €1,311 | -€284 | -17.8% |
| Recurring financial charges | 65 | €1,596 | €1,311 | -€284 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €120,821 | €15,859 | -€104,962 | -86.9% |
| Income taxes | 67/77 | €25,717 | €3,735 | -€21,982 | -85.5% |
| Profit (loss) for the period | 9904 | €95,104 | €12,123 | -€82,981 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €95,104 | €12,123 | -€82,981 | -87.3% |
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 27 October 2026 via checked.be.