Barks: 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.
Barks
Largest movements
- Stocks and contracts -€423
down €423 (-8.2%), from €5,139 to €4,715
- Deferred charges and accrued income +€387
new in 2025: €387
- Cash -€95
down €95 (-6.2%), from €1,541 to €1,446
mainly Deferred charges and accrued income (-€387) and Tax, wage and social debts (-€95)
- Tax, wage and social debts -€95
no longer reported in 2025 (was €95)
- Gross operating margin +€1,407
up €1,407, from -€1,223 to €184
- Other operating charges -€137
down €137 (-68.9%), from €199 to €62
- Financial charges -€50
down €50 (-21.3%), from €233 to €184
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 | €6,767 | €6,569 | -€199 | -2.9% |
| Current assets | 29/58 | €6,767 | €6,569 | -€199 | -2.9% |
| Stocks and contracts in progress | 3 | €5,139 | €4,715 | -€423 | -8.2% |
| Stocks | 30/36 | €5,139 | €4,715 | -€423 | -8.2% |
| Amounts receivable within one year | 40/41 | €87 | €20 | -€67 | -76.6% |
| Trade receivables | 40 | €87 | - | -€87 | |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €1,541 | €1,446 | -€95 | -6.2% |
| Deferred charges and accrued income | 490/1 | - | €387 | +€387 | |
| Total equity and liabilities | 10/49 | €6,767 | €6,569 | -€199 | -2.9% |
| Equity | 10/15 | -€1,205 | -€1,259 | -€54 | -4.5% |
| Contributions | 10/11 | €450 | €450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,655 | -€1,709 | -€54 | -3.3% |
| Amounts payable | 17/49 | €7,972 | €7,828 | -€145 | -1.8% |
| Amounts payable within one year | 42/48 | €7,972 | €7,828 | -€145 | -1.8% |
| Trade debts | 44 | €377 | €328 | -€49 | -13.0% |
| Suppliers | 440/4 | €377 | €328 | -€49 | -13.0% |
| Taxes, remuneration and social security | 45 | €95 | - | -€95 | |
| Taxes | 450/3 | €95 | - | -€95 | |
| Other amounts payable | 47/48 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €199 | €62 | -€137 | -68.9% |
| Gross operating margin | 9900 | -€1,223 | €184 | +€1,407 | |
| Operating profit (loss) | 9901 | -€1,422 | €122 | +€1,544 | |
| Financial income | 75/76B | €0 | €7 | +€7 | +3888.9% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +3888.9% |
| Financial charges | 65/66B | €233 | €184 | -€50 | -21.3% |
| Recurring financial charges | 65 | €233 | €184 | -€50 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,655 | -€54 | +€1,601 | +96.7% |
| Profit (loss) for the period | 9904 | -€1,655 | -€54 | +€1,601 | +96.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,655 | -€54 | +€1,601 | +96.7% |
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 28 September 2026 via checked.be.