BARBIER POURBAIX: 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 POURBAIX
Largest movements
- Receivables within one year -€3,576
down €3,576 (-84.3%), from €4,244 to €668
of which Other amounts receivable: -€3,000
- Cash -€3,072
down €3,072 (-12.7%), from €24,110 to €21,038
mainly Contributions, distributions and other (-€10,187) and Current portion of long-term debt (-€4,031)
- Tangible fixed assets -€2,618
down €2,618 (-9.3%), from €28,185 to €25,567
of which Plant, machinery and equipment: -€3,173
- Reserves -€7,375
down €7,375 (-33.2%), from €22,200 to €14,825
- Current portion of long-term debt -€4,031
down €4,031 (-100%), from €4,031 to €0
- Profit (loss) carried forward +€3,571
up €3,571, from -€3,571 to €0
- Other debts -€2,754
down €2,754 (-9.0%), from €30,508 to €27,754
- Tax, wage and social debts +€1,386
up €1,386 (+12.5%), from €11,055 to €12,441
of which Taxes: +€1,279
- Gross operating margin +€5,346
up €5,346 (+11.5%), from €46,687 to €52,033
- Staff costs +€1,394
up €1,394 (+3.6%), from €38,724 to €40,118
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 | €74,749 | €65,144 | -€9,605 | -12.8% |
| Fixed assets | 21/28 | €44,445 | €41,827 | -€2,618 | -5.9% |
| Tangible fixed assets | 22/27 | €28,185 | €25,567 | -€2,618 | -9.3% |
| Plant, machinery and equipment | 23 | €26,995 | €23,822 | -€3,173 | -11.8% |
| Furniture and vehicles | 24 | €1,190 | €1,745 | +€555 | +46.7% |
| Financial fixed assets | 28 | €16,260 | €16,260 | = | 0.0% |
| Current assets | 29/58 | €30,304 | €23,317 | -€6,987 | -23.1% |
| Stocks and contracts in progress | 3 | €1,647 | €1,380 | -€267 | -16.2% |
| Stocks | 30/36 | €1,647 | €1,380 | -€267 | -16.2% |
| Amounts receivable within one year | 40/41 | €4,244 | €668 | -€3,576 | -84.3% |
| Trade receivables | 40 | €1,244 | €668 | -€576 | -46.3% |
| Other amounts receivable | 41 | €3,000 | €0 | -€3,000 | -100% |
| Cash at bank and in hand | 54/58 | €24,110 | €21,038 | -€3,072 | -12.7% |
| Deferred charges and accrued income | 490/1 | €303 | €231 | -€72 | -23.8% |
| Total equity and liabilities | 10/49 | €74,749 | €65,144 | -€9,605 | -12.8% |
| Equity | 10/15 | €24,829 | €21,025 | -€3,804 | -15.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,200 | €14,825 | -€7,375 | -33.2% |
| Distributable reserves | 133 | €22,200 | €14,825 | -€7,375 | -33.2% |
| Profit (loss) carried forward | 14 | -€3,571 | €0 | +€3,571 | |
| Amounts payable | 17/49 | €49,920 | €44,119 | -€5,801 | -11.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €49,920 | €44,119 | -€5,801 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €4,031 | €0 | -€4,031 | -100% |
| Trade debts | 44 | €4,326 | €3,924 | -€402 | -9.3% |
| Suppliers | 440/4 | €4,326 | €3,924 | -€402 | -9.3% |
| Taxes, remuneration and social security | 45 | €11,055 | €12,441 | +€1,386 | +12.5% |
| Taxes | 450/3 | €5,944 | €7,223 | +€1,279 | +21.5% |
| Remuneration and social security | 454/9 | €5,111 | €5,218 | +€107 | +2.1% |
| Other amounts payable | 47/48 | €30,508 | €27,754 | -€2,754 | -9.0% |
| Remuneration, social security and pensions | 62 | €38,724 | €40,118 | +€1,394 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,564 | €3,739 | +€175 | +4.9% |
| Other operating charges | 640/8 | €1,690 | €1,207 | -€483 | -28.6% |
| Gross operating margin | 9900 | €46,687 | €52,033 | +€5,346 | +11.5% |
| Operating profit (loss) | 9901 | €2,710 | €6,970 | +€4,260 | +157% |
| Financial charges | 65/66B | €293 | €391 | +€97 | +33.1% |
| Recurring financial charges | 65 | €293 | €391 | +€97 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €2,416 | €6,579 | +€4,163 | +172% |
| Income taxes | 67/77 | - | €195 | +€195 | |
| Profit (loss) for the period | 9904 | €2,416 | €6,384 | +€3,967 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €2,416 | €6,384 | +€3,967 | +164% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.