BARBUX: 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.
BARBUX
Largest movements
- Tangible fixed assets -€20,072
down €20,072 (-29.3%), from €68,573 to €48,501
of which Furniture and vehicles: -€15,409
- Cash -€14,301
down €14,301 (-39.0%), from €36,640 to €22,339
mainly Debts after one year (-€16,605) and Tax, wage and social debts (-€8,533)
- Financial fixed assets +€3,500
up €3,500 (+77.8%), from €4,500 to €8,000
- Receivables within one year +€2,103
up €2,103 (+27.0%), from €7,796 to €9,899
of which Other amounts receivable: +€1,299
- Debts after one year -€16,605
down €16,605 (-33.4%), from €49,678 to €33,073
- Tax, wage and social debts -€8,533
down €8,533 (-55.9%), from €15,273 to €6,740
of which Taxes: -€8,436
- Profit (loss) carried forward -€4,055
new in 2025: -€4,055
- Trade debts -€1,913
down €1,913 (-25.8%), from €7,404 to €5,490
- Accrued charges and deferred income +€1,382
up €1,382 (+226.3%), from €611 to €1,993
- Gross operating margin -€21,645
down €21,645 (-36.9%), from €58,727 to €37,082
- Staff costs -€5,908
down €5,908 (-38.4%), from €15,393 to €9,486
- Taxes -€3,959
down €3,959 (-86.0%), from €4,605 to €646
- Depreciation +€3,219
up €3,219 (+16.3%), from €19,755 to €22,974
- Financial income -€660
down €660 (-43.5%), from €1,516 to €856
of which Non-recurring financial income: -€473
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 | €126,152 | €97,576 | -€28,576 | -22.7% |
| Fixed assets | 21/28 | €76,052 | €59,121 | -€16,931 | -22.3% |
| Intangible fixed assets | 21 | €2,979 | €2,620 | -€359 | -12.1% |
| Tangible fixed assets | 22/27 | €68,573 | €48,501 | -€20,072 | -29.3% |
| Plant, machinery and equipment | 23 | €12,994 | €9,796 | -€3,198 | -24.6% |
| Furniture and vehicles | 24 | €48,256 | €32,847 | -€15,409 | -31.9% |
| Leasing and similar rights | 25 | €7,324 | €5,858 | -€1,466 | -20.0% |
| Financial fixed assets | 28 | €4,500 | €8,000 | +€3,500 | +77.8% |
| Current assets | 29/58 | €50,100 | €38,455 | -€11,645 | -23.2% |
| Stocks and contracts in progress | 3 | €5,222 | €5,591 | +€369 | +7.1% |
| Stocks | 30/36 | €5,222 | €5,591 | +€369 | +7.1% |
| Amounts receivable within one year | 40/41 | €7,796 | €9,899 | +€2,103 | +27.0% |
| Trade receivables | 40 | €7,796 | €8,600 | +€804 | +10.3% |
| Other amounts receivable | 41 | - | €1,299 | +€1,299 | |
| Cash at bank and in hand | 54/58 | €36,640 | €22,339 | -€14,301 | -39.0% |
| Deferred charges and accrued income | 490/1 | €442 | €625 | +€183 | +41.5% |
| Total equity and liabilities | 10/49 | €126,152 | €97,576 | -€28,576 | -22.7% |
| Equity | 10/15 | €37,283 | €33,228 | -€4,055 | -10.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €27,283 | €27,283 | = | 0.0% |
| Distributable reserves | 133 | €27,283 | €27,283 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,055 | -€4,055 | |
| Amounts payable | 17/49 | €88,870 | €64,348 | -€24,521 | -27.6% |
| Amounts payable after more than one year | 17 | €49,678 | €33,073 | -€16,605 | -33.4% |
| Financial debts | 170/4 | €49,678 | €33,073 | -€16,605 | -33.4% |
| Amounts payable within one year | 42/48 | €38,581 | €29,282 | -€9,298 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €6,059 | €6,505 | +€446 | +7.4% |
| Financial debts | 43 | €9,610 | €10,100 | +€490 | +5.1% |
| Other loans | 439 | €9,610 | €10,100 | +€490 | +5.1% |
| Trade debts | 44 | €7,404 | €5,490 | -€1,913 | -25.8% |
| Suppliers | 440/4 | €7,404 | €5,490 | -€1,913 | -25.8% |
| Taxes, remuneration and social security | 45 | €15,273 | €6,740 | -€8,533 | -55.9% |
| Taxes | 450/3 | €14,187 | €5,751 | -€8,436 | -59.5% |
| Remuneration and social security | 454/9 | €1,085 | €989 | -€97 | -8.9% |
| Other amounts payable | 47/48 | €236 | €447 | +€212 | +89.8% |
| Accrued charges and deferred income | 492/3 | €611 | €1,993 | +€1,382 | +226.3% |
| Remuneration, social security and pensions | 62 | €15,393 | €9,486 | -€5,908 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,755 | €22,974 | +€3,219 | +16.3% |
| Other operating charges | 640/8 | €3,733 | €4,363 | +€631 | +16.9% |
| Gross operating margin | 9900 | €58,727 | €37,082 | -€21,645 | -36.9% |
| Operating profit (loss) | 9901 | €19,845 | €259 | -€19,587 | -98.7% |
| Financial income | 75/76B | €1,516 | €856 | -€660 | -43.5% |
| Recurring financial income | 75 | €260 | €73 | -€187 | -71.9% |
| Non-recurring financial income | 76B | €1,256 | €783 | -€473 | -37.6% |
| Financial charges | 65/66B | €4,407 | €4,525 | +€117 | +2.7% |
| Recurring financial charges | 65 | €4,407 | €4,043 | -€364 | -8.3% |
| Non-recurring financial charges | 66B | - | €482 | +€482 | |
| Profit (loss) for the period before taxes | 9903 | €16,954 | -€3,409 | -€20,364 | |
| Income taxes | 67/77 | €4,605 | €646 | -€3,959 | -86.0% |
| Profit (loss) for the period | 9904 | €12,349 | -€4,055 | -€16,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,349 | -€4,055 | -€16,404 |
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 2 October 2026 via checked.be.