BARBOB: 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.
BARBOB
Largest movements
- Tangible fixed assets -€7,651
down €7,651 (-26.3%), from €29,056 to €21,405
of which Other tangible fixed assets: -€6,250
- Stocks and contracts -€1,186
down €1,186 (-31.0%), from €3,829 to €2,643
- Deferred charges and accrued income +€547
up €547 (+83.8%), from €652 to €1,199
- Cash +€396
up €396 (+12.7%), from €3,111 to €3,506
mainly Other debts (+€14,379) and Depreciation (+€7,651)
- Debts after one year -€14,514
down €14,514 (-96.8%), from €15,000 to €486
- Other debts +€14,379
up €14,379 (+40.9%), from €35,127 to €49,506
- Profit (loss) carried forward -€4,343
down €4,343 (-15.7%), from -€27,695 to -€32,038
- Accrued charges and deferred income -€1,992
down €1,992 (-74.2%), from €2,684 to €692
- Current portion of long-term debt -€1,064
down €1,064 (-62.4%), from €1,706 to €642
- Gross operating margin -€3,033
down €3,033 (-31.8%), from €9,541 to €6,508
- Depreciation -€400
down €400 (-5.0%), from €8,050 to €7,651
- Other operating charges +€317
up €317 (+20.9%), from €1,521 to €1,838
- Financial charges +€240
up €240 (+21.4%), from €1,123 to €1,363
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 | €38,020 | €30,452 | -€7,568 | -19.9% |
| Fixed assets | 21/28 | €29,056 | €21,405 | -€7,651 | -26.3% |
| Tangible fixed assets | 22/27 | €29,056 | €21,405 | -€7,651 | -26.3% |
| Land and buildings | 22 | €1,685 | €1,287 | -€398 | -23.6% |
| Plant, machinery and equipment | 23 | €2,547 | €1,545 | -€1,003 | -39.4% |
| Other tangible fixed assets | 26 | €24,824 | €18,573 | -€6,250 | -25.2% |
| Current assets | 29/58 | €8,964 | €9,048 | +€83 | +0.9% |
| Stocks and contracts in progress | 3 | €3,829 | €2,643 | -€1,186 | -31.0% |
| Stocks | 30/36 | €3,829 | €2,643 | -€1,186 | -31.0% |
| Amounts receivable within one year | 40/41 | €1,373 | €1,699 | +€327 | +23.8% |
| Trade receivables | 40 | - | €762 | +€762 | |
| Other amounts receivable | 41 | €1,373 | €937 | -€435 | -31.7% |
| Cash at bank and in hand | 54/58 | €3,111 | €3,506 | +€396 | +12.7% |
| Deferred charges and accrued income | 490/1 | €652 | €1,199 | +€547 | +83.8% |
| Total equity and liabilities | 10/49 | €38,020 | €30,452 | -€7,568 | -19.9% |
| Equity | 10/15 | -€21,495 | -€25,838 | -€4,343 | -20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,695 | -€32,038 | -€4,343 | -15.7% |
| Amounts payable | 17/49 | €59,515 | €56,290 | -€3,225 | -5.4% |
| Amounts payable after more than one year | 17 | €15,000 | €486 | -€14,514 | -96.8% |
| Financial debts | 170/4 | €15,000 | €486 | -€14,514 | -96.8% |
| Amounts payable within one year | 42/48 | €41,831 | €55,112 | +€13,281 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €1,706 | €642 | -€1,064 | -62.4% |
| Trade debts | 44 | €2,498 | €2,553 | +€55 | +2.2% |
| Suppliers | 440/4 | €2,498 | €2,553 | +€55 | +2.2% |
| Taxes, remuneration and social security | 45 | €2,499 | €2,411 | -€89 | -3.6% |
| Taxes | 450/3 | €2,499 | €2,411 | -€89 | -3.6% |
| Other amounts payable | 47/48 | €35,127 | €49,506 | +€14,379 | +40.9% |
| Accrued charges and deferred income | 492/3 | €2,684 | €692 | -€1,992 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,050 | €7,651 | -€400 | -5.0% |
| Other operating charges | 640/8 | €1,521 | €1,838 | +€317 | +20.9% |
| Gross operating margin | 9900 | €9,541 | €6,508 | -€3,033 | -31.8% |
| Operating profit (loss) | 9901 | -€30 | -€2,981 | -€2,950 | -9785.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1625.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1625.0% |
| Financial charges | 65/66B | €1,123 | €1,363 | +€240 | +21.4% |
| Recurring financial charges | 65 | €1,123 | €1,363 | +€240 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,153 | -€4,343 | -€3,190 | -276.7% |
| Profit (loss) for the period | 9904 | -€1,153 | -€4,343 | -€3,190 | -276.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,153 | -€4,343 | -€3,190 | -276.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.