BARKLEY CONSULTING: 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.
BARKLEY CONSULTING
Largest movements
- Tangible fixed assets -€131,445
down €131,445 (-19.2%), from €683,684 to €552,239
of which Furniture and vehicles: -€129,635
- Receivables within one year +€46,871
up €46,871 (+40.1%), from €116,871 to €163,742
of which Other amounts receivable: +€26,990
- Cash +€37,620
up €37,620 (+100%), from €37,593 to €75,212
mainly Depreciation (+€131,445) and Net result for the year (+€32,329)
- Deferred charges and accrued income +€11,933
up €11,933 (+262%), from €4,549 to €16,482
- Debts after one year -€50,677
down €50,677 (-21.7%), from €233,855 to €183,178
- Reserves +€32,329
up €32,329 (+4.3%), from €747,356 to €779,685
of which Distributable reserves: +€32,329
- Trade debts -€11,195
down €11,195 (-73.1%), from €15,317 to €4,122
- Gross operating margin -€131,484
down €131,484 (-42.9%), from €306,715 to €175,230
- Taxes -€48,722
down €48,722 (-76.0%), from €64,086 to €15,364
- Depreciation +€21,292
up €21,292 (+19.3%), from €110,153 to €131,445
- Financial charges +€7,198
up €7,198 (+101%), from €7,130 to €14,328
- Financial income +€4,701
up €4,701 (+32.1%), from €14,653 to €19,354
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 | €1,067,116 | €1,030,063 | -€37,053 | -3.5% |
| Fixed assets | 21/28 | €683,684 | €552,239 | -€131,445 | -19.2% |
| Tangible fixed assets | 22/27 | €683,684 | €552,239 | -€131,445 | -19.2% |
| Plant, machinery and equipment | 23 | €2,781 | €971 | -€1,810 | -65.1% |
| Furniture and vehicles | 24 | €680,902 | €551,267 | -€129,635 | -19.0% |
| Current assets | 29/58 | €383,432 | €477,824 | +€94,392 | +24.6% |
| Amounts receivable after more than one year | 29 | €72,360 | €68,760 | -€3,600 | -5.0% |
| Other amounts receivable | 291 | €72,360 | €68,760 | -€3,600 | -5.0% |
| Amounts receivable within one year | 40/41 | €116,871 | €163,742 | +€46,871 | +40.1% |
| Trade receivables | 40 | €60,434 | €80,315 | +€19,881 | +32.9% |
| Other amounts receivable | 41 | €56,438 | €83,427 | +€26,990 | +47.8% |
| Current investments | 50/53 | €152,059 | €153,627 | +€1,569 | +1.0% |
| Cash at bank and in hand | 54/58 | €37,593 | €75,212 | +€37,620 | +100% |
| Deferred charges and accrued income | 490/1 | €4,549 | €16,482 | +€11,933 | +262% |
| Total equity and liabilities | 10/49 | €1,067,116 | €1,030,063 | -€37,053 | -3.5% |
| Equity | 10/15 | €759,756 | €792,085 | +€32,329 | +4.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €747,356 | €779,685 | +€32,329 | +4.3% |
| Tax-exempt reserves | 132 | €117,758 | €117,758 | = | 0.0% |
| Distributable reserves | 133 | €629,598 | €661,927 | +€32,329 | +5.1% |
| Amounts payable | 17/49 | €307,359 | €237,977 | -€69,382 | -22.6% |
| Amounts payable after more than one year | 17 | €233,855 | €183,178 | -€50,677 | -21.7% |
| Financial debts | 170/4 | €233,855 | €183,178 | -€50,677 | -21.7% |
| Amounts payable within one year | 42/48 | €65,275 | €54,799 | -€10,476 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | €49,958 | €50,677 | +€719 | +1.4% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €15,317 | €4,122 | -€11,195 | -73.1% |
| Suppliers | 440/4 | €15,317 | €4,122 | -€11,195 | -73.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €8,229 | €0 | -€8,229 | -100% |
| Non-recurring operating income | 76A | €6,347 | €0 | -€6,347 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,153 | €131,445 | +€21,292 | +19.3% |
| Other operating charges | 640/8 | €597 | €1,118 | +€522 | +87.5% |
| Gross operating margin | 9900 | €306,715 | €175,230 | -€131,484 | -42.9% |
| Operating profit (loss) | 9901 | €195,966 | €42,667 | -€153,299 | -78.2% |
| Financial income | 75/76B | €14,653 | €19,354 | +€4,701 | +32.1% |
| Recurring financial income | 75 | €14,653 | €19,354 | +€4,701 | +32.1% |
| Financial charges | 65/66B | €7,130 | €14,328 | +€7,198 | +101% |
| Recurring financial charges | 65 | €7,130 | €14,328 | +€7,198 | +101% |
| Profit (loss) for the period before taxes | 9903 | €203,488 | €47,693 | -€155,796 | -76.6% |
| Income taxes | 67/77 | €64,086 | €15,364 | -€48,722 | -76.0% |
| Profit (loss) for the period | 9904 | €139,403 | €32,329 | -€107,074 | -76.8% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €139,403 | €32,329 | -€107,074 | -76.8% |
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 28 October 2026 via checked.be.