Barking Birds: 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.
Barking Birds
Largest movements
- Receivables within one year +€20,293
up €20,293 (+67.4%), from €30,101 to €50,394
of which Other amounts receivable: +€15,338
- Intangible fixed assets -€10,000
down €10,000 (-85.7%), from €11,667 to €1,667
- Profit (loss) carried forward +€13,231
up €13,231 (+22.8%), from -€58,079 to -€44,848
- Debts after one year -€10,857
down €10,857 (-62.8%), from €17,299 to €6,442
- Trade debts +€4,214
up €4,214 (+23.1%), from €18,228 to €22,443
- Tax, wage and social debts +€2,995
up €2,995 (+6.9%), from €43,637 to €46,631
of which Taxes: +€2,995
- Short-term financial debts +€689
up €689 (+14.9%), from €4,614 to €5,303
- Gross operating margin -€5,649
down €5,649 (-15.9%), from €35,543 to €29,894
- Financial charges -€1,791
down €1,791 (-45.5%), from €3,937 to €2,147
- Depreciation -€1,679
down €1,679 (-13.6%), from €12,347 to €10,667
- Other operating charges +€1,302
up €1,302 (+95.9%), from €1,359 to €2,661
- Taxes +€1,188
up €1,188 (+565,590%), from €0 to €1,188
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.
Derived cash bridge
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 | €42,525 | €53,224 | +€10,699 | +25.2% |
| Fixed assets | 21/28 | €12,172 | €2,578 | -€9,594 | -78.8% |
| Intangible fixed assets | 21 | €11,667 | €1,667 | -€10,000 | -85.7% |
| Tangible fixed assets | 22/27 | €357 | €763 | +€406 | +114% |
| Plant, machinery and equipment | 23 | - | €763 | +€763 | |
| Furniture and vehicles | 24 | €357 | - | -€357 | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €30,353 | €50,646 | +€20,293 | +66.9% |
| Amounts receivable within one year | 40/41 | €30,101 | €50,394 | +€20,293 | +67.4% |
| Trade receivables | 40 | €19,310 | €24,264 | +€4,954 | +25.7% |
| Other amounts receivable | 41 | €10,791 | €26,130 | +€15,338 | +142% |
| Cash at bank and in hand | 54/58 | €252 | €252 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,525 | €53,224 | +€10,699 | +25.2% |
| Equity | 10/15 | -€51,879 | -€38,648 | +€13,231 | +25.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,079 | -€44,848 | +€13,231 | +22.8% |
| Amounts payable | 17/49 | €94,404 | €91,872 | -€2,533 | -2.7% |
| Amounts payable after more than one year | 17 | €17,299 | €6,442 | -€10,857 | -62.8% |
| Financial debts | 170/4 | €17,299 | €6,442 | -€10,857 | -62.8% |
| Amounts payable within one year | 42/48 | €77,105 | €85,241 | +€8,136 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €10,626 | €10,857 | +€231 | +2.2% |
| Financial debts | 43 | €4,614 | €5,303 | +€689 | +14.9% |
| Credit institutions | 430/8 | €4,614 | €5,303 | +€689 | +14.9% |
| Trade debts | 44 | €18,228 | €22,443 | +€4,214 | +23.1% |
| Suppliers | 440/4 | €18,228 | €22,443 | +€4,214 | +23.1% |
| Taxes, remuneration and social security | 45 | €43,637 | €46,631 | +€2,995 | +6.9% |
| Taxes | 450/3 | €1,473 | €4,468 | +€2,995 | +203% |
| Remuneration and social security | 454/9 | €42,164 | €42,164 | = | 0.0% |
| Other amounts payable | 47/48 | - | €7 | +€7 | |
| Accrued charges and deferred income | 492/3 | - | €189 | +€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,347 | €10,667 | -€1,679 | -13.6% |
| Other operating charges | 640/8 | €1,359 | €2,661 | +€1,302 | +95.9% |
| Non-recurring operating charges | 66A | €244 | - | -€244 | |
| Gross operating margin | 9900 | €35,543 | €29,894 | -€5,649 | -15.9% |
| Operating profit (loss) | 9901 | €21,593 | €16,566 | -€5,028 | -23.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,937 | €2,147 | -€1,791 | -45.5% |
| Recurring financial charges | 65 | €3,937 | €2,147 | -€1,791 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €17,657 | €14,419 | -€3,238 | -18.3% |
| Income taxes | 67/77 | €0 | €1,188 | +€1,188 | +565,590% |
| Profit (loss) for the period | 9904 | €17,657 | €13,231 | -€4,425 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,657 | €13,231 | -€4,425 | -25.1% |
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 1 November 2026 via checked.be.