BARBIZON: 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.
BARBIZON
Largest movements
- Tangible fixed assets -€44,303
down €44,303 (-1.7%), from €2.6m to €2.6m
- Other debts +€91,720
up €91,720 (+18.0%), from €508,622 to €600,342
- Debts after one year -€76,285
down €76,285 (-5.3%), from €1.4m to €1.4m
of which Financial debts: -€76,285
- Profit (loss) carried forward -€69,442
down €69,442 (-15.7%), from -€441,245 to -€510,687
- Write-downs +€111,950
new in 2025: €111,950
- Gross operating margin +€6,133
up €6,133 (+5.3%), from €115,785 to €121,918
- Depreciation -€3,648
down €3,648 (-7.5%), from €48,596 to €44,948
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 | €2,717,248 | €2,673,371 | -€43,877 | -1.6% |
| Formation expenses | 20 | - | €20,577 | +€20,577 | |
| Fixed assets | 21/28 | €2,641,744 | €2,597,441 | -€44,303 | -1.7% |
| Tangible fixed assets | 22/27 | €2,641,744 | €2,597,441 | -€44,303 | -1.7% |
| Land and buildings | 22 | €2,641,744 | €2,597,441 | -€44,303 | -1.7% |
| Current assets | 29/58 | €75,504 | €55,353 | -€20,151 | -26.7% |
| Stocks and contracts in progress | 3 | €47,167 | €47,167 | = | 0.0% |
| Stocks | 30/36 | €47,167 | €47,167 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,082 | €8,049 | -€8,033 | -50.0% |
| Trade receivables | 40 | €6,053 | €8,049 | +€1,995 | +33.0% |
| Other amounts receivable | 41 | €10,028 | - | -€10,028 | |
| Cash at bank and in hand | 54/58 | €12,255 | €137 | -€12,118 | -98.9% |
| Total equity and liabilities | 10/49 | €2,717,248 | €2,673,371 | -€43,877 | -1.6% |
| Equity | 10/15 | €705,560 | €636,118 | -€69,442 | -9.8% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Revaluation surpluses | 12 | €1,065,000 | €1,065,000 | = | 0.0% |
| Reserves | 13 | €7,437 | €7,437 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€441,245 | -€510,687 | -€69,442 | -15.7% |
| Amounts payable | 17/49 | €2,011,688 | €2,037,253 | +€25,565 | +1.3% |
| Amounts payable after more than one year | 17 | €1,428,141 | €1,351,856 | -€76,285 | -5.3% |
| Financial debts | 170/4 | €1,368,141 | €1,291,856 | -€76,285 | -5.6% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €583,547 | €685,398 | +€101,850 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €74,925 | €76,285 | +€1,360 | +1.8% |
| Trade debts | 44 | - | €7,312 | +€7,312 | |
| Suppliers | 440/4 | - | €7,312 | +€7,312 | |
| Taxes, remuneration and social security | 45 | - | €1,459 | +€1,459 | |
| Taxes | 450/3 | - | €1,459 | +€1,459 | |
| Other amounts payable | 47/48 | €508,622 | €600,342 | +€91,720 | +18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,596 | €44,948 | -€3,648 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €111,950 | +€111,950 | |
| Other operating charges | 640/8 | €6,893 | €7,111 | +€218 | +3.2% |
| Gross operating margin | 9900 | €115,785 | €121,918 | +€6,133 | +5.3% |
| Operating profit (loss) | 9901 | €60,296 | -€42,091 | -€102,387 | |
| Financial charges | 65/66B | €28,194 | €27,351 | -€843 | -3.0% |
| Recurring financial charges | 65 | €28,194 | €27,351 | -€843 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €32,102 | -€69,442 | -€101,544 | |
| Profit (loss) for the period | 9904 | €32,102 | -€69,442 | -€101,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,102 | -€69,442 | -€101,544 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.