BARBOUNI: 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.
BARBOUNI
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Cash +€149,377
up €149,377 (+67.1%), from €222,771 to €372,148
mainly Current investments (+€150,000) and Net result for the year (+€129,449)
- Receivables within one year +€118,604
up €118,604 (+31.9%), from €371,919 to €490,523
of which Other amounts receivable: +€118,338
- Reserves +€129,449
up €129,449 (+20.0%), from €646,982 to €776,431
- Trade debts -€11,545
down €11,545 (-66.9%), from €17,261 to €5,717
- Staff costs +€12,570
up €12,570 (+37.4%), from €33,569 to €46,140
- Taxes +€7,031
up €7,031 (+10.2%), from €69,131 to €76,162
- Financial income +€5,804
up €5,804 (+64,556%), from €9 to €5,813
of which Financial income: +€5,053
- Gross operating margin +€3,291
up €3,291 (+1.3%), from €253,393 to €256,684
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 | €756,145 | €873,684 | +€117,539 | +15.5% |
| Fixed assets | 21/28 | €9,298 | €7,727 | -€1,571 | -16.9% |
| Tangible fixed assets | 22/27 | €9,298 | €7,727 | -€1,571 | -16.9% |
| Plant, machinery and equipment | 23 | €7,246 | €7,672 | +€427 | +5.9% |
| Furniture and vehicles | 24 | €2,053 | €55 | -€1,998 | -97.3% |
| Current assets | 29/58 | €746,847 | €865,956 | +€119,110 | +15.9% |
| Stocks and contracts in progress | 3 | €1,790 | €3,286 | +€1,496 | +83.6% |
| Stocks | 30/36 | €1,790 | €3,286 | +€1,496 | +83.6% |
| Amounts receivable within one year | 40/41 | €371,919 | €490,523 | +€118,604 | +31.9% |
| Trade receivables | 40 | - | €265 | +€265 | |
| Other amounts receivable | 41 | €371,919 | €490,257 | +€118,338 | +31.8% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €222,771 | €372,148 | +€149,377 | +67.1% |
| Deferred charges and accrued income | 490/1 | €367 | - | -€367 | |
| Total equity and liabilities | 10/49 | €756,145 | €873,684 | +€117,539 | +15.5% |
| Equity | 10/15 | €671,982 | €801,431 | +€129,449 | +19.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €646,982 | €776,431 | +€129,449 | +20.0% |
| Distributable reserves | 133 | €646,982 | €776,431 | +€129,449 | +20.0% |
| Amounts payable | 17/49 | €84,163 | €72,252 | -€11,911 | -14.2% |
| Amounts payable within one year | 42/48 | €78,863 | €66,952 | -€11,911 | -15.1% |
| Trade debts | 44 | €17,261 | €5,717 | -€11,545 | -66.9% |
| Suppliers | 440/4 | €17,261 | €5,717 | -€11,545 | -66.9% |
| Taxes, remuneration and social security | 45 | €37,711 | €37,775 | +€64 | +0.2% |
| Taxes | 450/3 | €34,242 | €34,193 | -€49 | -0.1% |
| Remuneration and social security | 454/9 | €3,469 | €3,582 | +€113 | +3.3% |
| Other amounts payable | 47/48 | €23,891 | €23,461 | -€430 | -1.8% |
| Accrued charges and deferred income | 492/3 | €5,300 | €5,300 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33,569 | €46,140 | +€12,570 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €4,648 | +€615 | +15.3% |
| Other operating charges | 640/8 | €3,329 | €2,328 | -€1,000 | -30.0% |
| Gross operating margin | 9900 | €253,393 | €256,684 | +€3,291 | +1.3% |
| Operating profit (loss) | 9901 | €212,462 | €203,567 | -€8,895 | -4.2% |
| Financial income | 75/76B | €9 | €5,813 | +€5,804 | +64,556% |
| Recurring financial income | 75 | €9 | €5,062 | +€5,053 | +56,207% |
| Non-recurring financial income | 76B | - | €751 | +€751 | |
| Financial charges | 65/66B | €1,742 | €3,769 | +€2,027 | +116% |
| Recurring financial charges | 65 | €1,742 | €3,769 | +€2,027 | +116% |
| Profit (loss) for the period before taxes | 9903 | €210,730 | €205,611 | -€5,118 | -2.4% |
| Income taxes | 67/77 | €69,131 | €76,162 | +€7,031 | +10.2% |
| Profit (loss) for the period | 9904 | €141,598 | €129,449 | -€12,149 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €141,598 | €129,449 | -€12,149 | -8.6% |
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.