Barbier Tom: 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 Tom
Largest movements
- Receivables within one year -€63,114
down €63,114 (-54.3%), from €116,303 to €53,188
of which Trade receivables: -€45,789
- Tangible fixed assets -€16,666
down €16,666 (-18.7%), from €89,269 to €72,603
of which Other tangible fixed assets: -€9,843
- Intangible fixed assets -€2,500
down €2,500 (-66.7%), from €3,750 to €1,250
- Profit (loss) carried forward -€41,395
down €41,395 (-128%), from -€32,226 to -€73,622
- Trade debts -€13,574
down €13,574 (-46.4%), from €29,285 to €15,711
- Debts after one year -€12,981
down €12,981 (-9.5%), from €135,940 to €122,960
- Tax, wage and social debts -€8,381
down €8,381 (-18.1%), from €46,339 to €37,958
of which Taxes: -€20,690
- Short-term financial debts -€3,281
down €3,281 (-28.3%), from €11,579 to €8,298
- Gross operating margin -€24,595
down €24,595 (-19.2%), from €127,912 to €103,317
- Staff costs -€16,264
down €16,264 (-15.3%), from €106,580 to €90,316
- Financial charges +€13,208
up €13,208 (+74.6%), from €17,711 to €30,919
- Financial income +€1,914
up €1,914 (+269%), from €711 to €2,624
of which Financial income: +€1,914
- Other operating charges -€1,333
down €1,333 (-38.2%), from €3,490 to €2,157
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 | €229,943 | €147,575 | -€82,367 | -35.8% |
| Formation expenses | 20 | €2,028 | €1,278 | -€750 | -37.0% |
| Fixed assets | 21/28 | €98,974 | €79,808 | -€19,166 | -19.4% |
| Intangible fixed assets | 21 | €3,750 | €1,250 | -€2,500 | -66.7% |
| Tangible fixed assets | 22/27 | €89,269 | €72,603 | -€16,666 | -18.7% |
| Plant, machinery and equipment | 23 | €4,375 | €1,866 | -€2,509 | -57.3% |
| Furniture and vehicles | 24 | €11,144 | €6,830 | -€4,314 | -38.7% |
| Other tangible fixed assets | 26 | €73,750 | €63,907 | -€9,843 | -13.3% |
| Financial fixed assets | 28 | €5,955 | €5,955 | = | 0.0% |
| Current assets | 29/58 | €128,941 | €66,489 | -€62,451 | -48.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €6,588 | €8,244 | +€1,656 | +25.1% |
| Stocks | 30/36 | €6,588 | €8,244 | +€1,656 | +25.1% |
| Amounts receivable within one year | 40/41 | €116,303 | €53,188 | -€63,114 | -54.3% |
| Trade receivables | 40 | €56,250 | €10,461 | -€45,789 | -81.4% |
| Other amounts receivable | 41 | €60,052 | €42,727 | -€17,325 | -28.8% |
| Cash at bank and in hand | 54/58 | €4,610 | €2,980 | -€1,630 | -35.4% |
| Deferred charges and accrued income | 490/1 | €1,440 | €2,077 | +€637 | +44.3% |
| Total equity and liabilities | 10/49 | €229,943 | €147,575 | -€82,367 | -35.8% |
| Equity | 10/15 | -€15,848 | -€57,243 | -€41,395 | -261% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €179 | €179 | = | 0.0% |
| Distributable reserves | 133 | €179 | €179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,226 | -€73,622 | -€41,395 | -128% |
| Amounts payable | 17/49 | €245,790 | €204,818 | -€40,972 | -16.7% |
| Amounts payable after more than one year | 17 | €135,940 | €122,960 | -€12,981 | -9.5% |
| Financial debts | 170/4 | €135,940 | €122,960 | -€12,981 | -9.5% |
| Amounts payable within one year | 42/48 | €108,305 | €80,177 | -€28,128 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €21,103 | €18,211 | -€2,892 | -13.7% |
| Financial debts | 43 | €11,579 | €8,298 | -€3,281 | -28.3% |
| Credit institutions | 430/8 | €11,579 | €8,298 | -€3,281 | -28.3% |
| Trade debts | 44 | €29,285 | €15,711 | -€13,574 | -46.4% |
| Suppliers | 440/4 | €29,285 | €15,711 | -€13,574 | -46.4% |
| Taxes, remuneration and social security | 45 | €46,339 | €37,958 | -€8,381 | -18.1% |
| Taxes | 450/3 | €34,716 | €14,026 | -€20,690 | -59.6% |
| Remuneration and social security | 454/9 | €11,623 | €23,932 | +€12,308 | +106% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,544 | €1,681 | +€137 | +8.9% |
| Remuneration, social security and pensions | 62 | €106,580 | €90,316 | -€16,264 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,718 | €23,774 | -€943 | -3.8% |
| Other operating charges | 640/8 | €3,490 | €2,157 | -€1,333 | -38.2% |
| Non-recurring operating charges | 66A | €605 | €0 | -€605 | -100% |
| Gross operating margin | 9900 | €127,912 | €103,317 | -€24,595 | -19.2% |
| Operating profit (loss) | 9901 | -€7,480 | -€12,930 | -€5,450 | -72.9% |
| Financial income | 75/76B | €711 | €2,624 | +€1,914 | +269% |
| Recurring financial income | 75 | €711 | €2,624 | +€1,914 | +269% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €17,711 | €30,919 | +€13,208 | +74.6% |
| Recurring financial charges | 65 | €17,711 | €30,919 | +€13,208 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,480 | -€41,224 | -€16,745 | -68.4% |
| Income taxes | 67/77 | €88 | €171 | +€83 | +93.3% |
| Profit (loss) for the period | 9904 | -€24,568 | -€41,395 | -€16,827 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,568 | -€41,395 | -€16,827 | -68.5% |
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 15 October 2026 via checked.be.