BARCHONEW: 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.
BARCHONEW
Largest movements
- Cash +€455,540
up €455,540 (+39.8%), from €1.1m to €1.6m
mainly Net result for the year (+€335,072) and Trade debts (+€329,968)
- Receivables within one year +€123,890
up €123,890 (+51.0%), from €243,081 to €366,970
of which Other amounts receivable: +€134,740
- Financial fixed assets -€115,901
down €115,901 (-21.7%), from €533,814 to €417,913
- Receivables after one year -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Reserves -€412,000
down €412,000 (-37.2%), from €1.1m to €695,471
of which Distributable reserves: -€412,000
- Profit (loss) carried forward +€335,072
up €335,072 (+84.5%), from €396,392 to €731,465
- Trade debts +€329,968
up €329,968 (+40.1%), from €823,498 to €1.2m
- Other debts +€144,024
up €144,024 (+53.7%), from €267,976 to €412,000
- Short-term financial debts -€75,300
down €75,300 (-100.0%), from €75,300 to €0
- Gross operating margin +€181,962
up €181,962 (+10.9%), from €1.7m to €1.9m
- Staff costs +€95,142
up €95,142 (+8.2%), from €1.2m to €1.3m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,307,363 | €3,680,060 | +€372,697 | +11.3% |
| Fixed assets | 21/28 | €960,927 | €812,602 | -€148,325 | -15.4% |
| Tangible fixed assets | 22/27 | €427,112 | €394,689 | -€32,423 | -7.6% |
| Plant, machinery and equipment | 23 | €114,732 | €166,111 | +€51,380 | +44.8% |
| Furniture and vehicles | 24 | €12,774 | €4,375 | -€8,399 | -65.8% |
| Leasing and similar rights | 25 | €299,607 | €224,203 | -€75,404 | -25.2% |
| Financial fixed assets | 28 | €533,814 | €417,913 | -€115,901 | -21.7% |
| Current assets | 29/58 | €2,346,436 | €2,867,458 | +€521,022 | +22.2% |
| Amounts receivable after more than one year | 29 | €60,000 | €0 | -€60,000 | -100.0% |
| Other amounts receivable | 291 | €60,000 | €0 | -€60,000 | -100.0% |
| Stocks and contracts in progress | 3 | €540,533 | €575,079 | +€34,547 | +6.4% |
| Stocks | 30/36 | €540,533 | €575,079 | +€34,547 | +6.4% |
| Amounts receivable within one year | 40/41 | €243,081 | €366,970 | +€123,890 | +51.0% |
| Trade receivables | 40 | €62,583 | €51,732 | -€10,851 | -17.3% |
| Other amounts receivable | 41 | €180,498 | €315,238 | +€134,740 | +74.6% |
| Current investments | 50/53 | €300,000 | €300,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,145,753 | €1,601,293 | +€455,540 | +39.8% |
| Deferred charges and accrued income | 490/1 | €57,070 | €24,116 | -€32,954 | -57.7% |
| Total equity and liabilities | 10/49 | €3,307,363 | €3,680,060 | +€372,697 | +11.3% |
| Equity | 10/15 | €1,942,863 | €1,865,935 | -€76,928 | -4.0% |
| Contributions | 10/11 | €439,000 | €439,000 | = | 0.0% |
| Reserves | 13 | €1,107,471 | €695,471 | -€412,000 | -37.2% |
| Non-distributable reserves | 130/1 | €600,000 | €600,000 | = | 0.0% |
| Financial assistance | 1313 | €600,000 | €600,000 | = | 0.0% |
| Distributable reserves | 133 | €507,471 | €95,471 | -€412,000 | -81.2% |
| Profit (loss) carried forward | 14 | €396,392 | €731,465 | +€335,072 | +84.5% |
| Amounts payable | 17/49 | €1,364,500 | €1,814,125 | +€449,625 | +33.0% |
| Amounts payable within one year | 42/48 | €1,341,426 | €1,790,151 | +€448,726 | +33.5% |
| Financial debts | 43 | €75,300 | €0 | -€75,300 | -100.0% |
| Credit institutions | 430/8 | €75,300 | €0 | -€75,300 | -100.0% |
| Trade debts | 44 | €823,498 | €1,153,466 | +€329,968 | +40.1% |
| Suppliers | 440/4 | €823,498 | €1,153,466 | +€329,968 | +40.1% |
| Taxes, remuneration and social security | 45 | €174,652 | €224,686 | +€50,034 | +28.6% |
| Taxes | 450/3 | €20,244 | €39,307 | +€19,064 | +94.2% |
| Remuneration and social security | 454/9 | €154,408 | €185,379 | +€30,971 | +20.1% |
| Other amounts payable | 47/48 | €267,976 | €412,000 | +€144,024 | +53.7% |
| Accrued charges and deferred income | 492/3 | €23,074 | €23,973 | +€899 | +3.9% |
| Non-recurring operating income | 76A | €18,182 | €0 | -€18,182 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,161,704 | €1,256,847 | +€95,142 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,621 | €146,051 | +€16,430 | +12.7% |
| Other operating charges | 640/8 | €4,976 | €4,568 | -€408 | -8.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,675,818 | €1,857,780 | +€181,962 | +10.9% |
| Operating profit (loss) | 9901 | €379,516 | €450,314 | +€70,798 | +18.7% |
| Financial income | 75/76B | €25,904 | €30,233 | +€4,329 | +16.7% |
| Recurring financial income | 75 | €25,904 | €30,233 | +€4,329 | +16.7% |
| Financial charges | 65/66B | €42,825 | €33,144 | -€9,681 | -22.6% |
| Recurring financial charges | 65 | €42,825 | €33,144 | -€9,681 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €362,595 | €447,402 | +€84,807 | +23.4% |
| Income taxes | 67/77 | €95,873 | €112,330 | +€16,457 | +17.2% |
| Profit (loss) for the period | 9904 | €266,722 | €335,072 | +€68,350 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €266,722 | €335,072 | +€68,350 | +25.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.