BARHOUN CONCEPT: 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.
BARHOUN CONCEPT
Largest movements
- Tangible fixed assets +€6,788
up €6,788 (+37.2%), from €18,237 to €25,025
- Cash +€2,764
up €2,764 (+47.6%), from €5,807 to €8,571
mainly Depreciation (+€11,930) and Tax, wage and social debts (+€9,222)
- Receivables within one year +€1,414
up €1,414 (+177.1%), from €798 to €2,212
- Tax, wage and social debts +€9,222
up €9,222 (+143.2%), from €6,439 to €15,661
of which Remuneration and social security: +€8,407
- Other debts +€4,230
up €4,230 (+24.4%), from €17,333 to €21,564
- Profit (loss) carried forward -€1,668
down €1,668 (-17.8%), from -€9,357 to -€11,025
- Trade debts -€608
down €608 (-12.6%), from €4,824 to €4,216
- Turnover +€47,725
up €47,725 (+51.5%), from €92,616 to €140,342
- Purchases and services +€35,966
up €35,966 (+74.6%), from €48,197 to €84,163
- Staff costs +€13,292
up €13,292 (+40.8%), from €32,610 to €45,903
- Gross operating margin +€11,759
up €11,759 (+26.5%), from €44,420 to €56,179
- Depreciation -€4,701
down €4,701 (-28.3%), from €16,631 to €11,930
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 | €24,842 | €36,018 | +€11,175 | +45.0% |
| Fixed assets | 21/28 | €18,237 | €25,235 | +€6,998 | +38.4% |
| Tangible fixed assets | 22/27 | €18,237 | €25,025 | +€6,788 | +37.2% |
| Furniture and vehicles | 24 | €18,237 | €25,025 | +€6,788 | +37.2% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €6,605 | €10,783 | +€4,178 | +63.3% |
| Amounts receivable within one year | 40/41 | €798 | €2,212 | +€1,414 | +177.1% |
| Other amounts receivable | 41 | €798 | €2,212 | +€1,414 | +177.1% |
| Cash at bank and in hand | 54/58 | €5,807 | €8,571 | +€2,764 | +47.6% |
| Total equity and liabilities | 10/49 | €24,842 | €36,018 | +€11,175 | +45.0% |
| Equity | 10/15 | -€3,754 | -€5,423 | -€1,668 | -44.4% |
| Contributions | 10/11 | €5,300 | €5,300 | = | 0.0% |
| Outside capital | 11 | - | €5,300 | +€5,300 | |
| Share premium | 1100/10 | - | €5,300 | +€5,300 | |
| Reserves | 13 | €303 | €303 | = | 0.0% |
| Non-distributable reserves | 130/1 | €303 | €303 | = | 0.0% |
| Reserves not available under the articles | 1311 | €303 | €303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,357 | -€11,025 | -€1,668 | -17.8% |
| Amounts payable | 17/49 | €28,596 | €41,440 | +€12,844 | +44.9% |
| Amounts payable within one year | 42/48 | €28,596 | €41,440 | +€12,844 | +44.9% |
| Trade debts | 44 | €4,824 | €4,216 | -€608 | -12.6% |
| Suppliers | 440/4 | €4,824 | €4,216 | -€608 | -12.6% |
| Taxes, remuneration and social security | 45 | €6,439 | €15,661 | +€9,222 | +143.2% |
| Taxes | 450/3 | €828 | €1,642 | +€815 | +98.5% |
| Remuneration and social security | 454/9 | €5,611 | €14,018 | +€8,407 | +149.8% |
| Other amounts payable | 47/48 | €17,333 | €21,564 | +€4,230 | +24.4% |
| Turnover | 70 | €92,616 | €140,342 | +€47,725 | +51.5% |
| Non-recurring operating income | 76A | - | €3,217 | +€3,217 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,197 | €84,163 | +€35,966 | +74.6% |
| Remuneration, social security and pensions | 62 | €32,610 | €45,903 | +€13,292 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,631 | €11,930 | -€4,701 | -28.3% |
| Other operating charges | 640/8 | €3,526 | €2,221 | -€1,306 | -37.0% |
| Gross operating margin | 9900 | €44,420 | €56,179 | +€11,759 | +26.5% |
| Operating profit (loss) | 9901 | -€8,348 | -€3,874 | +€4,474 | +53.6% |
| Financial income | 75/76B | €156 | €2,689 | +€2,533 | +1621.9% |
| Recurring financial income | 75 | €156 | €2,689 | +€2,533 | +1621.9% |
| Financial charges | 65/66B | €2,312 | €484 | -€1,828 | -79.1% |
| Recurring financial charges | 65 | €2,312 | €484 | -€1,828 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,504 | -€1,668 | +€8,836 | +84.1% |
| Profit (loss) for the period | 9904 | -€10,504 | -€1,668 | +€8,836 | +84.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,504 | -€1,668 | +€8,836 | +84.1% |
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 1 October 2026 via checked.be.