BARBOESJ: 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.
BARBOESJ
Largest movements
- Receivables within one year -€9,528
down €9,528 (-96.1%), from €9,917 to €389
of which Trade receivables: -€9,917
- Cash +€9,390
up €9,390 (+40.2%), from €23,374 to €32,764
mainly Trade debts (+€15,116) and Receivables within one year (+€9,528)
- Tangible fixed assets -€4,100
down €4,100 (-4.5%), from €90,120 to €86,020
- Stocks and contracts +€2,070
up €2,070 (+34.9%), from €5,928 to €7,998
- Trade debts +€15,116
up €15,116 (+320%), from €4,725 to €19,841
- Other debts -€9,697
down €9,697 (-45.6%), from €21,250 to €11,553
- Debts after one year -€9,170
down €9,170 (-17.3%), from €53,054 to €43,884
- Staff costs +€17,966
up €17,966 (+48.9%), from €36,707 to €54,673
- Gross operating margin +€15,517
up €15,517 (+27.7%), from €56,027 to €71,544
- Depreciation -€3,800
down €3,800 (-29.5%), from €12,900 to €9,100
- Other operating charges +€3,013
up €3,013 (+491%), from €614 to €3,627
- Financial charges -€1,158
down €1,158 (-22.3%), from €5,195 to €4,037
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 | €129,339 | €127,171 | -€2,168 | -1.7% |
| Fixed assets | 21/28 | €90,120 | €86,020 | -€4,100 | -4.5% |
| Tangible fixed assets | 22/27 | €90,120 | €86,020 | -€4,100 | -4.5% |
| Land and buildings | 22 | €31,485 | €29,783 | -€1,702 | -5.4% |
| Plant, machinery and equipment | 23 | €49,065 | €47,793 | -€1,272 | -2.6% |
| Furniture and vehicles | 24 | €9,570 | €8,444 | -€1,126 | -11.8% |
| Current assets | 29/58 | €39,219 | €41,151 | +€1,932 | +4.9% |
| Stocks and contracts in progress | 3 | €5,928 | €7,998 | +€2,070 | +34.9% |
| Stocks | 30/36 | €5,928 | €7,998 | +€2,070 | +34.9% |
| Amounts receivable within one year | 40/41 | €9,917 | €389 | -€9,528 | -96.1% |
| Trade receivables | 40 | €9,917 | - | -€9,917 | |
| Other amounts receivable | 41 | - | €389 | +€389 | |
| Cash at bank and in hand | 54/58 | €23,374 | €32,764 | +€9,390 | +40.2% |
| Total equity and liabilities | 10/49 | €129,339 | €127,171 | -€2,168 | -1.7% |
| Equity | 10/15 | €25,430 | €25,510 | +€80 | +0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | €25,000 | = | 0.0% |
| Other | 1109/19 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €430 | €510 | +€80 | +18.6% |
| Distributable reserves | 133 | €430 | €510 | +€80 | +18.6% |
| Amounts payable | 17/49 | €103,909 | €101,661 | -€2,248 | -2.2% |
| Amounts payable after more than one year | 17 | €53,054 | €43,884 | -€9,170 | -17.3% |
| Financial debts | 170/4 | €53,054 | €43,884 | -€9,170 | -17.3% |
| Amounts payable within one year | 42/48 | €50,855 | €57,777 | +€6,922 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €8,698 | €9,171 | +€473 | +5.4% |
| Trade debts | 44 | €4,725 | €19,841 | +€15,116 | +320% |
| Suppliers | 440/4 | €4,725 | €19,841 | +€15,116 | +320% |
| Taxes, remuneration and social security | 45 | €16,182 | €17,212 | +€1,030 | +6.4% |
| Taxes | 450/3 | €13,354 | €13,363 | +€9 | +0.1% |
| Remuneration and social security | 454/9 | €2,828 | €3,849 | +€1,021 | +36.1% |
| Other amounts payable | 47/48 | €21,250 | €11,553 | -€9,697 | -45.6% |
| Remuneration, social security and pensions | 62 | €36,707 | €54,673 | +€17,966 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,900 | €9,100 | -€3,800 | -29.5% |
| Other operating charges | 640/8 | €614 | €3,627 | +€3,013 | +491% |
| Gross operating margin | 9900 | €56,027 | €71,544 | +€15,517 | +27.7% |
| Operating profit (loss) | 9901 | €5,806 | €4,144 | -€1,662 | -28.6% |
| Financial charges | 65/66B | €5,195 | €4,037 | -€1,158 | -22.3% |
| Recurring financial charges | 65 | €5,195 | €4,037 | -€1,158 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €611 | €107 | -€504 | -82.5% |
| Income taxes | 67/77 | €181 | €27 | -€154 | -85.1% |
| Profit (loss) for the period | 9904 | €430 | €80 | -€350 | -81.4% |
| Profit (loss) for the period to be appropriated | 9905 | €430 | €80 | -€350 | -81.4% |
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 20 October 2026 via checked.be.