BARLICIOUS: 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.
BARLICIOUS
Largest movements
- Cash -€181,495
down €181,495 (-79.5%), from €228,267 to €46,772
mainly Trade debts (-€110,527) and Investment in fixed assets (net) (-€50,501)
- Receivables within one year +€49,677
up €49,677 (+46.7%), from €106,360 to €156,037
- Tangible fixed assets -€28,684
down €28,684 (-6.4%), from €446,851 to €418,167
of which Furniture and vehicles: -€14,892
- Deferred charges and accrued income -€13,593
no longer reported in 2025 (was €13,593)
- Trade debts -€110,527
down €110,527 (-46.5%), from €237,747 to €127,220
- Other debts -€45,315
down €45,315 (-30.3%), from €149,466 to €104,151
- Debts after one year -€33,397
down €33,397 (-11.9%), from €281,216 to €247,819
- Profit (loss) carried forward -€20,076
down €20,076 (-26.6%), from €75,500 to €55,424
- Accrued charges and deferred income +€19,661
up €19,661 (+2174.9%), from €904 to €20,565
- Gross operating margin +€20,410
up €20,410 (+34.5%), from €59,241 to €79,651
- Depreciation +€15,294
up €15,294 (+23.9%), from €63,891 to €79,185
- Staff costs +€12,050
new in 2025: €12,050
- Taxes +€2,123
new in 2025: €2,123
- Financial charges +€1,084
up €1,084 (+20.5%), from €5,285 to €6,369
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 | €795,771 | €621,676 | -€174,095 | -21.9% |
| Fixed assets | 21/28 | €446,851 | €418,167 | -€28,684 | -6.4% |
| Tangible fixed assets | 22/27 | €446,851 | €418,167 | -€28,684 | -6.4% |
| Land and buildings | 22 | €249,128 | €236,527 | -€12,601 | -5.1% |
| Plant, machinery and equipment | 23 | €62,173 | €60,982 | -€1,191 | -1.9% |
| Furniture and vehicles | 24 | €135,550 | €120,658 | -€14,892 | -11.0% |
| Current assets | 29/58 | €348,920 | €203,509 | -€145,411 | -41.7% |
| Stocks and contracts in progress | 3 | €700 | €700 | = | 0.0% |
| Stocks | 30/36 | €700 | €700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,360 | €156,037 | +€49,677 | +46.7% |
| Trade receivables | 40 | €106,360 | €156,037 | +€49,677 | +46.7% |
| Cash at bank and in hand | 54/58 | €228,267 | €46,772 | -€181,495 | -79.5% |
| Deferred charges and accrued income | 490/1 | €13,593 | - | -€13,593 | |
| Total equity and liabilities | 10/49 | €795,771 | €621,676 | -€174,095 | -21.9% |
| Equity | 10/15 | €95,960 | €75,884 | -€20,076 | -20.9% |
| 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 | €75,500 | €55,424 | -€20,076 | -26.6% |
| Amounts payable | 17/49 | €699,811 | €545,792 | -€154,019 | -22.0% |
| Amounts payable after more than one year | 17 | €281,216 | €247,819 | -€33,397 | -11.9% |
| Financial debts | 170/4 | €281,216 | €247,819 | -€33,397 | -11.9% |
| Amounts payable within one year | 42/48 | €417,691 | €277,408 | -€140,283 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €30,333 | €33,397 | +€3,064 | +10.1% |
| Financial debts | 43 | €145 | €145 | = | 0.0% |
| Credit institutions | 430/8 | €145 | €145 | = | 0.0% |
| Trade debts | 44 | €237,747 | €127,220 | -€110,527 | -46.5% |
| Suppliers | 440/4 | €237,747 | €127,220 | -€110,527 | -46.5% |
| Taxes, remuneration and social security | 45 | - | €12,495 | +€12,495 | |
| Taxes | 450/3 | - | €7,254 | +€7,254 | |
| Remuneration and social security | 454/9 | - | €5,241 | +€5,241 | |
| Other amounts payable | 47/48 | €149,466 | €104,151 | -€45,315 | -30.3% |
| Accrued charges and deferred income | 492/3 | €904 | €20,565 | +€19,661 | +2174.9% |
| Remuneration, social security and pensions | 62 | - | €12,050 | +€12,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,891 | €79,185 | +€15,294 | +23.9% |
| Gross operating margin | 9900 | €59,241 | €79,651 | +€20,410 | +34.5% |
| Operating profit (loss) | 9901 | -€4,650 | -€11,584 | -€6,934 | -149.1% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €5,285 | €6,369 | +€1,084 | +20.5% |
| Recurring financial charges | 65 | €5,285 | €6,369 | +€1,084 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,935 | -€17,953 | -€8,018 | -80.7% |
| Income taxes | 67/77 | - | €2,123 | +€2,123 | |
| Profit (loss) for the period | 9904 | -€9,935 | -€20,076 | -€10,141 | -102.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,935 | -€20,076 | -€10,141 | -102.1% |
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 4 October 2026 via checked.be.