BARBONI ELEC: 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.
BARBONI ELEC
Largest movements
- Cash -€137,309
down €137,309 (-59.1%), from €232,361 to €95,052
mainly Trade debts (-€155,482) and Contributions, distributions and other (-€140,244)
- Tangible fixed assets +€113,948
up €113,948 (+54.5%), from €208,925 to €322,873
of which Land and buildings: +€112,386
- Current investments +€107,695
new in 2025: €107,695
- Receivables within one year +€77,963
up €77,963 (+28.1%), from €277,567 to €355,530
of which Other amounts receivable: +€46,421
- Profit (loss) carried forward +€164,105
up €164,105 (+57.8%), from €284,148 to €448,253
- Trade debts -€155,482
down €155,482 (-94.0%), from €165,397 to €9,915
- Debts after one year +€108,735
up €108,735 (+78.5%), from €138,442 to €247,177
- Current portion of long-term debt +€25,747
up €25,747 (+183%), from €14,067 to €39,814
- Tax, wage and social debts +€19,544
up €19,544 (+74.8%), from €26,123 to €45,667
of which Taxes: +€15,891
- Gross operating margin +€169,107
up €169,107 (+34.0%), from €498,021 to €667,128
- Staff costs +€96,328
up €96,328 (+52.5%), from €183,522 to €279,850
- Depreciation +€10,059
up €10,059 (+94.5%), from €10,641 to €20,700
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 | €746,683 | €908,326 | +€161,643 | +21.6% |
| Fixed assets | 21/28 | €208,925 | €322,873 | +€113,948 | +54.5% |
| Tangible fixed assets | 22/27 | €208,925 | €322,873 | +€113,948 | +54.5% |
| Land and buildings | 22 | €158,485 | €270,871 | +€112,386 | +70.9% |
| Plant, machinery and equipment | 23 | €46,246 | €48,166 | +€1,920 | +4.2% |
| Furniture and vehicles | 24 | €4,194 | €3,836 | -€358 | -8.5% |
| Current assets | 29/58 | €537,758 | €585,453 | +€47,695 | +8.9% |
| Stocks and contracts in progress | 3 | €9,399 | €15,670 | +€6,271 | +66.7% |
| Stocks | 30/36 | €9,399 | €15,670 | +€6,271 | +66.7% |
| Amounts receivable within one year | 40/41 | €277,567 | €355,530 | +€77,963 | +28.1% |
| Trade receivables | 40 | €267,946 | €299,488 | +€31,542 | +11.8% |
| Other amounts receivable | 41 | €9,621 | €56,042 | +€46,421 | +482% |
| Current investments | 50/53 | - | €107,695 | +€107,695 | |
| Cash at bank and in hand | 54/58 | €232,361 | €95,052 | -€137,309 | -59.1% |
| Deferred charges and accrued income | 490/1 | €18,431 | €11,506 | -€6,925 | -37.6% |
| Total equity and liabilities | 10/49 | €746,683 | €908,326 | +€161,643 | +21.6% |
| Equity | 10/15 | €286,648 | €450,753 | +€164,105 | +57.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,148 | €448,253 | +€164,105 | +57.8% |
| Amounts payable | 17/49 | €460,035 | €457,573 | -€2,462 | -0.5% |
| Amounts payable after more than one year | 17 | €138,442 | €247,177 | +€108,735 | +78.5% |
| Financial debts | 170/4 | €138,442 | €247,177 | +€108,735 | +78.5% |
| Amounts payable within one year | 42/48 | €321,593 | €210,396 | -€111,197 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €14,067 | €39,814 | +€25,747 | +183% |
| Trade debts | 44 | €165,397 | €9,915 | -€155,482 | -94.0% |
| Suppliers | 440/4 | €165,397 | €9,915 | -€155,482 | -94.0% |
| Taxes, remuneration and social security | 45 | €26,123 | €45,667 | +€19,544 | +74.8% |
| Taxes | 450/3 | €14,298 | €30,189 | +€15,891 | +111% |
| Remuneration and social security | 454/9 | €11,825 | €15,478 | +€3,653 | +30.9% |
| Other amounts payable | 47/48 | €116,006 | €115,000 | -€1,006 | -0.9% |
| Remuneration, social security and pensions | 62 | €183,522 | €279,850 | +€96,328 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,641 | €20,700 | +€10,059 | +94.5% |
| Other operating charges | 640/8 | €936 | €920 | -€16 | -1.7% |
| Non-recurring operating charges | 66A | €10,757 | €2,647 | -€8,110 | -75.4% |
| Gross operating margin | 9900 | €498,021 | €667,128 | +€169,107 | +34.0% |
| Operating profit (loss) | 9901 | €292,165 | €363,011 | +€70,846 | +24.2% |
| Financial income | 75/76B | €167 | €2,607 | +€2,440 | +1,461% |
| Recurring financial income | 75 | €167 | €2,607 | +€2,440 | +1,461% |
| Financial charges | 65/66B | €8,397 | €11,113 | +€2,716 | +32.3% |
| Recurring financial charges | 65 | €8,397 | €11,113 | +€2,716 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €283,935 | €354,505 | +€70,570 | +24.9% |
| Income taxes | 67/77 | €51,225 | €50,156 | -€1,069 | -2.1% |
| Profit (loss) for the period | 9904 | €232,710 | €304,349 | +€71,639 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €232,710 | €304,349 | +€71,639 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.