BARBUR: 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.
BARBUR
Largest movements
- Receivables within one year +€5,793
up €5,793 (+1.9%), from €312,735 to €318,529
of which Other amounts receivable: +€4,651
- Cash -€4,606
down €4,606 (-4.4%), from €104,380 to €99,775
mainly Receivables within one year (-€5,793) and Other debts (-€1,400)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€48,694
down €48,694, from €41,812 to -€6,882
- Taxes -€13,932
down €13,932 (-96.5%), from €14,438 to €507
- Financial income -€593
down €593 (-5.5%), from €10,693 to €10,100
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 | €421,400 | €421,903 | +€503 | +0.1% |
| Fixed assets | 21/28 | €4,285 | €3,600 | -€685 | -16.0% |
| Tangible fixed assets | 22/27 | €4,285 | €3,600 | -€685 | -16.0% |
| Furniture and vehicles | 24 | €685 | - | -€685 | |
| Other tangible fixed assets | 26 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €417,116 | €418,303 | +€1,188 | +0.3% |
| Amounts receivable within one year | 40/41 | €312,735 | €318,529 | +€5,793 | +1.9% |
| Trade receivables | 40 | - | €1,143 | +€1,143 | |
| Other amounts receivable | 41 | €312,735 | €317,386 | +€4,651 | +1.5% |
| Cash at bank and in hand | 54/58 | €104,380 | €99,775 | -€4,606 | -4.4% |
| Total equity and liabilities | 10/49 | €421,400 | €421,903 | +€503 | +0.1% |
| Equity | 10/15 | €395,335 | €396,946 | +€1,611 | +0.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €208,690 | €208,690 | = | 0.0% |
| Distributable reserves | 133 | €208,690 | €208,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,354 | -€11,743 | +€1,611 | +12.1% |
| Amounts payable | 17/49 | €26,065 | €24,957 | -€1,108 | -4.3% |
| Amounts payable within one year | 42/48 | €26,065 | €24,957 | -€1,108 | -4.3% |
| Trade debts | 44 | €10,193 | €10,004 | -€189 | -1.9% |
| Suppliers | 440/4 | €10,193 | €10,004 | -€189 | -1.9% |
| Taxes, remuneration and social security | 45 | €14,472 | €14,953 | +€481 | +3.3% |
| Taxes | 450/3 | €14,472 | €14,953 | +€481 | +3.3% |
| Other amounts payable | 47/48 | €1,400 | - | -€1,400 | |
| Non-recurring operating income | 76A | €47,370 | - | -€47,370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | - | -€400 | |
| Other operating charges | 640/8 | €547 | €400 | -€147 | -26.9% |
| Gross operating margin | 9900 | €41,812 | -€6,882 | -€48,694 | |
| Operating profit (loss) | 9901 | €40,865 | -€7,282 | -€48,146 | |
| Financial income | 75/76B | €10,693 | €10,100 | -€593 | -5.5% |
| Recurring financial income | 75 | €10,693 | €10,100 | -€593 | -5.5% |
| Financial charges | 65/66B | €484 | €701 | +€216 | +44.7% |
| Recurring financial charges | 65 | €484 | €473 | -€12 | -2.4% |
| Non-recurring financial charges | 66B | - | €228 | +€228 | |
| Profit (loss) for the period before taxes | 9903 | €51,073 | €2,118 | -€48,955 | -95.9% |
| Income taxes | 67/77 | €14,438 | €507 | -€13,932 | -96.5% |
| Profit (loss) for the period | 9904 | €36,635 | €1,611 | -€35,024 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,635 | €1,611 | -€35,024 | -95.6% |
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 23 October 2026 via checked.be.