Barley's: 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.
Barley's
Largest movements
- Cash +€133,172
up €133,172 (+44.2%), from €301,176 to €434,348
mainly Net result for the year (+€74,876) and Other debts (+€44,354)
- Receivables within one year -€38,645
down €38,645 (-68.1%), from €56,745 to €18,099
of which Other amounts receivable: -€39,222
- Stocks and contracts +€7,610
up €7,610 (+179%), from €4,244 to €11,854
- Profit (loss) carried forward +€74,876
up €74,876 (+46.8%), from €159,965 to €234,841
- Other debts +€44,354
up €44,354 (+20,736%), from €214 to €44,568
- Trade debts -€19,915
down €19,915 (-13.0%), from €152,938 to €133,023
- Tax, wage and social debts -€11,130
down €11,130 (-19.0%), from €58,599 to €47,469
of which Remuneration and social security: -€8,545
- Short-term financial debts +€10,008
up €10,008 (+197%), from €5,075 to €15,083
- Staff costs -€22,213
down €22,213 (-9.8%), from €226,345 to €204,131
- Gross operating margin -€21,045
down €21,045 (-6.3%), from €336,547 to €315,503
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 | €397,251 | €495,445 | +€98,194 | +24.7% |
| Fixed assets | 21/28 | €34,887 | €30,841 | -€4,046 | -11.6% |
| Tangible fixed assets | 22/27 | €34,887 | €30,841 | -€4,046 | -11.6% |
| Plant, machinery and equipment | 23 | €28,951 | €24,633 | -€4,318 | -14.9% |
| Furniture and vehicles | 24 | €5,179 | €5,767 | +€588 | +11.3% |
| Other tangible fixed assets | 26 | €757 | €441 | -€316 | -41.8% |
| Current assets | 29/58 | €362,364 | €464,604 | +€102,240 | +28.2% |
| Stocks and contracts in progress | 3 | €4,244 | €11,854 | +€7,610 | +179% |
| Stocks | 30/36 | €4,244 | €11,854 | +€7,610 | +179% |
| Amounts receivable within one year | 40/41 | €56,745 | €18,099 | -€38,645 | -68.1% |
| Trade receivables | 40 | €113 | €690 | +€577 | +510% |
| Other amounts receivable | 41 | €56,632 | €17,410 | -€39,222 | -69.3% |
| Cash at bank and in hand | 54/58 | €301,176 | €434,348 | +€133,172 | +44.2% |
| Deferred charges and accrued income | 490/1 | €199 | €302 | +€103 | +51.6% |
| Total equity and liabilities | 10/49 | €397,251 | €495,445 | +€98,194 | +24.7% |
| Equity | 10/15 | €180,425 | €255,301 | +€74,876 | +41.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €159,965 | €234,841 | +€74,876 | +46.8% |
| Amounts payable | 17/49 | €216,826 | €240,143 | +€23,317 | +10.8% |
| Amounts payable within one year | 42/48 | €216,826 | €240,143 | +€23,317 | +10.8% |
| Financial debts | 43 | €5,075 | €15,083 | +€10,008 | +197% |
| Credit institutions | 430/8 | €5,075 | €15,083 | +€10,008 | +197% |
| Trade debts | 44 | €152,938 | €133,023 | -€19,915 | -13.0% |
| Suppliers | 440/4 | €152,938 | €133,023 | -€19,915 | -13.0% |
| Taxes, remuneration and social security | 45 | €58,599 | €47,469 | -€11,130 | -19.0% |
| Taxes | 450/3 | €33,874 | €31,288 | -€2,585 | -7.6% |
| Remuneration and social security | 454/9 | €24,726 | €16,181 | -€8,545 | -34.6% |
| Other amounts payable | 47/48 | €214 | €44,568 | +€44,354 | +20,736% |
| Remuneration, social security and pensions | 62 | €226,345 | €204,131 | -€22,213 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,182 | €6,532 | +€1,350 | +26.1% |
| Other operating charges | 640/8 | €1,422 | €1,464 | +€42 | +3.0% |
| Gross operating margin | 9900 | €336,547 | €315,503 | -€21,045 | -6.3% |
| Operating profit (loss) | 9901 | €103,599 | €103,375 | -€224 | -0.2% |
| Financial income | 75/76B | €2 | €200 | +€198 | +9,336% |
| Recurring financial income | 75 | €2 | €200 | +€198 | +9,336% |
| Financial charges | 65/66B | €1,925 | €2,508 | +€583 | +30.3% |
| Recurring financial charges | 65 | €1,925 | €2,508 | +€583 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | €101,676 | €101,067 | -€609 | -0.6% |
| Income taxes | 67/77 | €27,528 | €26,191 | -€1,337 | -4.9% |
| Profit (loss) for the period | 9904 | €74,148 | €74,876 | +€728 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €74,148 | €74,876 | +€728 | +1.0% |
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 21 October 2026 via checked.be.