BARKEY: 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.
BARKEY
Largest movements
- Receivables within one year -€27,056
down €27,056 (-55.4%), from €48,825 to €21,768
of which Trade receivables: -€13,963
- Tangible fixed assets -€23,956
down €23,956 (-7.2%), from €331,887 to €307,930
of which Other tangible fixed assets: -€24,601
- Intangible fixed assets -€14,376
down €14,376 (-27.4%), from €52,378 to €38,002
- Cash -€4,703
down €4,703 (-15.1%), from €31,163 to €26,460
mainly Net result for the year (-€116,380) and Deferred charges and accrued income (-€3,037)
- Profit (loss) carried forward -€116,380
down €116,380 (-28.3%), from -€411,104 to -€527,484
- Accrued charges and deferred income +€26,801
new in 2025: €26,801
- Trade debts +€16,602
up €16,602 (+51.0%), from €32,580 to €49,183
- Tax, wage and social debts +€5,922
up €5,922 (+82.2%), from €7,203 to €13,125
of which Remuneration and social security: +€5,388
- Gross operating margin +€114,062
up €114,062 (+85.8%), from -€133,004 to -€18,942
- Financial income -€33,734
down €33,734 (-98.7%), from €34,164 to €430
- Depreciation +€12,310
up €12,310 (+44.9%), from €27,422 to €39,732
- Other operating charges +€7,680
up €7,680 (+482.7%), from €1,591 to €9,271
- Staff costs -€5,602
down €5,602 (-10.3%), from €54,364 to €48,762
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 | €465,225 | €398,170 | -€67,055 | -14.4% |
| Fixed assets | 21/28 | €385,165 | €346,833 | -€38,332 | -10.0% |
| Intangible fixed assets | 21 | €52,378 | €38,002 | -€14,376 | -27.4% |
| Tangible fixed assets | 22/27 | €331,887 | €307,930 | -€23,956 | -7.2% |
| Plant, machinery and equipment | 23 | €1,787 | €1,251 | -€536 | -30.0% |
| Furniture and vehicles | 24 | - | €1,181 | +€1,181 | |
| Other tangible fixed assets | 26 | €330,100 | €305,498 | -€24,601 | -7.5% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €80,060 | €51,337 | -€28,723 | -35.9% |
| Amounts receivable within one year | 40/41 | €48,825 | €21,768 | -€27,056 | -55.4% |
| Trade receivables | 40 | €33,310 | €19,347 | -€13,963 | -41.9% |
| Other amounts receivable | 41 | €15,515 | €2,421 | -€13,094 | -84.4% |
| Cash at bank and in hand | 54/58 | €31,163 | €26,460 | -€4,703 | -15.1% |
| Deferred charges and accrued income | 490/1 | €72 | €3,108 | +€3,037 | +4234.6% |
| Total equity and liabilities | 10/49 | €465,225 | €398,170 | -€67,055 | -14.4% |
| Equity | 10/15 | -€261,104 | -€377,484 | -€116,380 | -44.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€411,104 | -€527,484 | -€116,380 | -28.3% |
| Amounts payable | 17/49 | €726,329 | €775,654 | +€49,325 | +6.8% |
| Amounts payable after more than one year | 17 | €686,546 | €686,546 | = | 0.0% |
| Financial debts | 170/4 | €686,546 | €686,546 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,783 | €62,307 | +€22,524 | +56.6% |
| Trade debts | 44 | €32,580 | €49,183 | +€16,602 | +51.0% |
| Suppliers | 440/4 | €32,580 | €49,183 | +€16,602 | +51.0% |
| Taxes, remuneration and social security | 45 | €7,203 | €13,125 | +€5,922 | +82.2% |
| Taxes | 450/3 | €0 | €534 | +€534 | |
| Remuneration and social security | 454/9 | €7,203 | €12,590 | +€5,388 | +74.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €26,801 | +€26,801 | |
| Remuneration, social security and pensions | 62 | €54,364 | €48,762 | -€5,602 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,422 | €39,732 | +€12,310 | +44.9% |
| Other operating charges | 640/8 | €1,591 | €9,271 | +€7,680 | +482.7% |
| Gross operating margin | 9900 | -€133,004 | -€18,942 | +€114,062 | +85.8% |
| Operating profit (loss) | 9901 | -€216,381 | -€116,707 | +€99,674 | +46.1% |
| Financial income | 75/76B | €34,164 | €430 | -€33,734 | -98.7% |
| Recurring financial income | 75 | €34,164 | €430 | -€33,734 | -98.7% |
| Financial charges | 65/66B | €628 | €103 | -€525 | -83.5% |
| Recurring financial charges | 65 | €628 | €103 | -€525 | -83.5% |
| Profit (loss) for the period before taxes | 9903 | -€182,845 | -€116,380 | +€66,465 | +36.4% |
| Profit (loss) for the period | 9904 | -€182,845 | -€116,380 | +€66,465 | +36.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€182,845 | -€116,380 | +€66,465 | +36.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.