BARBOIS: 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.
BARBOIS
Largest movements
- Receivables within one year -€35,653
down €35,653 (-87.2%), from €40,886 to €5,233
of which Trade receivables: -€34,955
- Cash +€12,217
up €12,217 (+819.6%), from €1,491 to €13,707
mainly Receivables within one year (+€35,653) and Net result for the year (+€9,655)
- Tangible fixed assets +€8,000
up €8,000 (+62.1%), from €12,874 to €20,874
of which Furniture and vehicles: +€4,278
- Trade debts -€30,621
down €30,621 (-66.8%), from €45,822 to €15,201
- Reserves +€15,500
new in 2025: €15,500
- Profit (loss) carried forward -€5,845
down €5,845 (-92.6%), from €6,313 to €468
- Other debts +€3,000
new in 2025: €3,000
- Tax, wage and social debts +€2,856
up €2,856 (+179.4%), from €1,592 to €4,449
- Gross operating margin +€9,672
up €9,672 (+121.4%), from €7,970 to €17,642
- Depreciation +€4,448
up €4,448 (+10532.8%), from €42 to €4,490
- Other operating charges +€968
new in 2025: €968
- Financial charges +€512
up €512 (+2263.5%), from €23 to €535
- Taxes +€440
up €440 (+27.6%), from €1,592 to €2,032
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 | €55,250 | €40,117 | -€15,133 | -27.4% |
| Fixed assets | 21/28 | €12,874 | €20,874 | +€8,000 | +62.1% |
| Tangible fixed assets | 22/27 | €12,874 | €20,874 | +€8,000 | +62.1% |
| Plant, machinery and equipment | 23 | €12,874 | €16,596 | +€3,722 | +28.9% |
| Furniture and vehicles | 24 | - | €4,278 | +€4,278 | |
| Current assets | 29/58 | €42,376 | €19,243 | -€23,133 | -54.6% |
| Amounts receivable within one year | 40/41 | €40,886 | €5,233 | -€35,653 | -87.2% |
| Trade receivables | 40 | €39,058 | €4,103 | -€34,955 | -89.5% |
| Other amounts receivable | 41 | €1,828 | €1,130 | -€698 | -38.2% |
| Cash at bank and in hand | 54/58 | €1,491 | €13,707 | +€12,217 | +819.6% |
| Deferred charges and accrued income | 490/1 | - | €303 | +€303 | |
| Total equity and liabilities | 10/49 | €55,250 | €40,117 | -€15,133 | -27.4% |
| Equity | 10/15 | €7,813 | €17,468 | +€9,655 | +123.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €15,500 | +€15,500 | |
| Distributable reserves | 133 | - | €15,500 | +€15,500 | |
| Profit (loss) carried forward | 14 | €6,313 | €468 | -€5,845 | -92.6% |
| Amounts payable | 17/49 | €47,437 | €22,649 | -€24,787 | -52.3% |
| Amounts payable within one year | 42/48 | €47,414 | €22,649 | -€24,765 | -52.2% |
| Trade debts | 44 | €45,822 | €15,201 | -€30,621 | -66.8% |
| Suppliers | 440/4 | €45,822 | €15,201 | -€30,621 | -66.8% |
| Taxes, remuneration and social security | 45 | €1,592 | €4,449 | +€2,856 | +179.4% |
| Taxes | 450/3 | €1,592 | €4,449 | +€2,856 | +179.4% |
| Other amounts payable | 47/48 | - | €3,000 | +€3,000 | |
| Accrued charges and deferred income | 492/3 | €23 | €0 | -€23 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42 | €4,490 | +€4,448 | +10532.8% |
| Other operating charges | 640/8 | - | €968 | +€968 | |
| Gross operating margin | 9900 | €7,970 | €17,642 | +€9,672 | +121.4% |
| Operating profit (loss) | 9901 | €7,928 | €12,184 | +€4,256 | +53.7% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €23 | €535 | +€512 | +2263.5% |
| Recurring financial charges | 65 | €23 | €535 | +€512 | +2263.5% |
| Profit (loss) for the period before taxes | 9903 | €7,905 | €11,687 | +€3,782 | +47.8% |
| Income taxes | 67/77 | €1,592 | €2,032 | +€440 | +27.6% |
| Profit (loss) for the period | 9904 | €6,313 | €9,655 | +€3,342 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,313 | €9,655 | +€3,342 | +52.9% |
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 5 October 2026 via checked.be.