BARBO'S: 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.
BARBO'S
Largest movements
- Intangible fixed assets +€22,500
new in 2025: €22,500
- Receivables within one year -€15,965
down €15,965 (-100.0%), from €15,965 to €1
of which Trade receivables: -€15,965
- Cash +€1,723
up €1,723 (+2,762%), from €62 to €1,785
mainly Receivables within one year (+€15,965) and Net result for the year (+€8,318)
- Tangible fixed assets -€1,673
no longer reported in 2025 (was €1,673)
of which Plant, machinery and equipment: -€1,610
- Stocks and contracts -€1,020
down €1,020 (-44.3%), from €2,302 to €1,282
- Profit (loss) carried forward +€8,318
up €8,318 (+715%), from €1,163 to €9,481
- Tax, wage and social debts -€5,178
down €5,178 (-83.8%), from €6,179 to €1,001
- Trade debts +€5,068
up €5,068 (+346%), from €1,465 to €6,534
- Other debts -€1,410
down €1,410 (-74.1%), from €1,903 to €493
- Short-term financial debts -€1,232
no longer reported in 2025 (was €1,232)
- Gross operating margin +€9,409
up €9,409 (+181%), from €5,196 to €14,604
- Depreciation +€2,047
up €2,047 (+96.2%), from €2,127 to €4,173
- Financial charges -€386
no longer reported in 2025 (was €386)
- Other operating charges -€372
down €372 (-16.8%), from €2,212 to €1,840
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 | €20,003 | €25,568 | +€5,565 | +27.8% |
| Fixed assets | 21/28 | €1,673 | €22,500 | +€20,827 | +1,245% |
| Intangible fixed assets | 21 | - | €22,500 | +€22,500 | |
| Tangible fixed assets | 22/27 | €1,673 | - | -€1,673 | |
| Plant, machinery and equipment | 23 | €1,610 | - | -€1,610 | |
| Furniture and vehicles | 24 | €63 | - | -€63 | |
| Current assets | 29/58 | €18,330 | €3,068 | -€15,261 | -83.3% |
| Stocks and contracts in progress | 3 | €2,302 | €1,282 | -€1,020 | -44.3% |
| Stocks | 30/36 | €2,302 | €1,282 | -€1,020 | -44.3% |
| Amounts receivable within one year | 40/41 | €15,965 | €1 | -€15,965 | -100.0% |
| Trade receivables | 40 | €15,965 | €1 | -€15,965 | -100.0% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €62 | €1,785 | +€1,723 | +2,762% |
| Total equity and liabilities | 10/49 | €20,003 | €25,568 | +€5,565 | +27.8% |
| Equity | 10/15 | €9,223 | €17,541 | +€8,318 | +90.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,163 | €9,481 | +€8,318 | +715% |
| Amounts payable | 17/49 | €10,780 | €8,028 | -€2,752 | -25.5% |
| Amounts payable within one year | 42/48 | €10,780 | €8,028 | -€2,752 | -25.5% |
| Financial debts | 43 | €1,232 | - | -€1,232 | |
| Credit institutions | 430/8 | €1,232 | - | -€1,232 | |
| Trade debts | 44 | €1,465 | €6,534 | +€5,068 | +346% |
| Suppliers | 440/4 | €1,465 | €6,534 | +€5,068 | +346% |
| Taxes, remuneration and social security | 45 | €6,179 | €1,001 | -€5,178 | -83.8% |
| Taxes | 450/3 | €6,179 | €1,001 | -€5,178 | -83.8% |
| Other amounts payable | 47/48 | €1,903 | €493 | -€1,410 | -74.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,127 | €4,173 | +€2,047 | +96.2% |
| Other operating charges | 640/8 | €2,212 | €1,840 | -€372 | -16.8% |
| Gross operating margin | 9900 | €5,196 | €14,604 | +€9,409 | +181% |
| Operating profit (loss) | 9901 | €856 | €8,590 | +€7,734 | +903% |
| Financial charges | 65/66B | €386 | - | -€386 | |
| Recurring financial charges | 65 | €386 | - | -€386 | |
| Profit (loss) for the period before taxes | 9903 | €470 | €8,590 | +€8,120 | +1,727% |
| Income taxes | 67/77 | €213 | €273 | +€60 | +28.3% |
| Profit (loss) for the period | 9904 | €258 | €8,318 | +€8,060 | +3,128% |
| Profit (loss) for the period to be appropriated | 9905 | €258 | €8,318 | +€8,060 | +3,128% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.