BARKBOY: 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.
BARKBOY
Largest movements
- Tangible fixed assets +€584,017
up €584,017 (+417.6%), from €139,835 to €723,852
of which Other tangible fixed assets: +€302,360
- Receivables within one year +€67,385
up €67,385 (+92.5%), from €72,860 to €140,245
of which Trade receivables: +€54,550
- Financial fixed assets +€25,000
up €25,000 (+216.5%), from €11,550 to €36,550
- Cash +€11,532
up €11,532 (+40.0%), from €28,818 to €40,351
mainly Trade debts (+€384,466) and Debts after one year (+€283,718)
- Trade debts +€384,466
up €384,466 (+675.5%), from €56,918 to €441,384
- Debts after one year +€283,718
up €283,718 (+88.0%), from €322,308 to €606,027
- Profit (loss) carried forward -€182,460
down €182,460 (-108.3%), from -€168,438 to -€350,898
- Accrued charges and deferred income +€104,430
up €104,430 (+2710.6%), from €3,853 to €108,282
- Current portion of long-term debt +€56,549
up €56,549 (+360.8%), from €15,672 to €72,221
- Staff costs +€79,184
up €79,184 (+33.3%), from €237,548 to €316,733
- Depreciation +€38,755
up €38,755 (+111.4%), from €34,777 to €73,532
- Gross operating margin +€21,318
up €21,318 (+9.9%), from €214,957 to €236,275
- Financial charges +€16,164
up €16,164 (+130.6%), from €12,378 to €28,542
- Other operating charges -€5,006
down €5,006 (-78.0%), from €6,420 to €1,414
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 | €267,497 | €949,192 | +€681,695 | +254.8% |
| Fixed assets | 21/28 | €151,385 | €760,402 | +€609,017 | +402.3% |
| Tangible fixed assets | 22/27 | €139,835 | €723,852 | +€584,017 | +417.6% |
| Land and buildings | 22 | €2,113 | €21,276 | +€19,163 | +907.1% |
| Plant, machinery and equipment | 23 | €61,660 | €308,160 | +€246,500 | +399.8% |
| Furniture and vehicles | 24 | €2,673 | €18,666 | +€15,994 | +598.4% |
| Other tangible fixed assets | 26 | €73,390 | €375,749 | +€302,360 | +412.0% |
| Financial fixed assets | 28 | €11,550 | €36,550 | +€25,000 | +216.5% |
| Current assets | 29/58 | €116,113 | €188,790 | +€72,678 | +62.6% |
| Stocks and contracts in progress | 3 | €14,434 | €6,180 | -€8,254 | -57.2% |
| Stocks | 30/36 | €14,434 | €6,180 | -€8,254 | -57.2% |
| Amounts receivable within one year | 40/41 | €72,860 | €140,245 | +€67,385 | +92.5% |
| Trade receivables | 40 | €3,943 | €58,493 | +€54,550 | +1383.5% |
| Other amounts receivable | 41 | €68,917 | €81,753 | +€12,835 | +18.6% |
| Cash at bank and in hand | 54/58 | €28,818 | €40,351 | +€11,532 | +40.0% |
| Deferred charges and accrued income | 490/1 | - | €2,014 | +€2,014 | |
| Total equity and liabilities | 10/49 | €267,497 | €949,192 | +€681,695 | +254.8% |
| Equity | 10/15 | -€164,438 | -€346,898 | -€182,460 | -111.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€168,438 | -€350,898 | -€182,460 | -108.3% |
| Amounts payable | 17/49 | €431,935 | €1,296,090 | +€864,155 | +200.1% |
| Amounts payable after more than one year | 17 | €322,308 | €606,027 | +€283,718 | +88.0% |
| Financial debts | 170/4 | €322,308 | €606,027 | +€283,718 | +88.0% |
| Amounts payable within one year | 42/48 | €105,774 | €581,780 | +€476,007 | +450.0% |
| Current portion of amounts payable after more than one year | 42 | €15,672 | €72,221 | +€56,549 | +360.8% |
| Financial debts | 43 | - | €32,423 | +€32,423 | |
| Credit institutions | 430/8 | - | €6,753 | +€6,753 | |
| Other loans | 439 | - | €25,670 | +€25,670 | |
| Trade debts | 44 | €56,918 | €441,384 | +€384,466 | +675.5% |
| Suppliers | 440/4 | €56,918 | €441,384 | +€384,466 | +675.5% |
| Taxes, remuneration and social security | 45 | €33,184 | €35,753 | +€2,569 | +7.7% |
| Taxes | 450/3 | €0 | €3,555 | +€3,555 | |
| Remuneration and social security | 454/9 | €33,184 | €32,198 | -€986 | -3.0% |
| Accrued charges and deferred income | 492/3 | €3,853 | €108,282 | +€104,430 | +2710.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €237,548 | €316,733 | +€79,184 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,777 | €73,532 | +€38,755 | +111.4% |
| Other operating charges | 640/8 | €6,420 | €1,414 | -€5,006 | -78.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €214,957 | €236,275 | +€21,318 | +9.9% |
| Operating profit (loss) | 9901 | -€63,788 | -€155,404 | -€91,616 | -143.6% |
| Financial income | 75/76B | €1,125 | €1,486 | +€361 | +32.1% |
| Recurring financial income | 75 | €1,125 | €1,486 | +€361 | +32.1% |
| Financial charges | 65/66B | €12,378 | €28,542 | +€16,164 | +130.6% |
| Recurring financial charges | 65 | €12,378 | €28,542 | +€16,164 | +130.6% |
| Profit (loss) for the period before taxes | 9903 | -€75,041 | -€182,460 | -€107,419 | -143.1% |
| Profit (loss) for the period | 9904 | -€75,041 | -€182,460 | -€107,419 | -143.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,041 | -€182,460 | -€107,419 | -143.1% |
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 12 October 2026 via checked.be.