Barlo 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.
Barlo Consulting
Largest movements
- Cash +€52,390
up €52,390 (+140.6%), from €37,271 to €89,660
mainly Net result for the year (+€88,954) and Receivables within one year (+€15,439)
- Tangible fixed assets +€29,623
up €29,623 (+80.7%), from €36,730 to €66,353
of which Plant, machinery and equipment: +€25,383
- Deferred charges and accrued income +€22,941
up €22,941 (+855.5%), from €2,682 to €25,622
- Receivables within one year -€15,439
down €15,439 (-19.0%), from €81,176 to €65,737
of which Trade receivables: -€15,439
- Reserves +€88,954
up €88,954 (+44.4%), from €200,558 to €289,511
of which Distributable reserves: +€88,954
- Tax, wage and social debts -€4,922
down €4,922 (-13.6%), from €36,189 to €31,267
of which Taxes: -€4,959
- Gross operating margin +€56,416
up €56,416 (+67.7%), from €83,293 to €139,708
- Taxes +€18,044
up €18,044 (+74.2%), from €24,305 to €42,348
- Depreciation +€2,204
up €2,204 (+40.4%), from €5,450 to €7,654
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 | €251,828 | €338,082 | +€86,254 | +34.3% |
| Fixed assets | 21/28 | €36,730 | €66,353 | +€29,623 | +80.7% |
| Tangible fixed assets | 22/27 | €36,730 | €66,353 | +€29,623 | +80.7% |
| Plant, machinery and equipment | 23 | €27,652 | €53,034 | +€25,383 | +91.8% |
| Furniture and vehicles | 24 | €1,650 | €8,398 | +€6,748 | +408.9% |
| Other tangible fixed assets | 26 | €7,428 | €4,920 | -€2,508 | -33.8% |
| Current assets | 29/58 | €215,098 | €271,730 | +€56,632 | +26.3% |
| Amounts receivable after more than one year | 29 | €93,970 | €90,710 | -€3,260 | -3.5% |
| Other amounts receivable | 291 | €93,970 | €90,710 | -€3,260 | -3.5% |
| Amounts receivable within one year | 40/41 | €81,176 | €65,737 | -€15,439 | -19.0% |
| Trade receivables | 40 | €45,480 | €30,042 | -€15,439 | -33.9% |
| Other amounts receivable | 41 | €35,695 | €35,695 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €37,271 | €89,660 | +€52,390 | +140.6% |
| Deferred charges and accrued income | 490/1 | €2,682 | €25,622 | +€22,941 | +855.5% |
| Total equity and liabilities | 10/49 | €251,828 | €338,082 | +€86,254 | +34.3% |
| Equity | 10/15 | €206,758 | €295,711 | +€88,954 | +43.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200,558 | €289,511 | +€88,954 | +44.4% |
| Non-distributable reserves | 130/1 | €951 | €951 | = | 0.0% |
| Reserves not available under the articles | 1311 | €951 | €951 | = | 0.0% |
| Distributable reserves | 133 | €199,606 | €288,560 | +€88,954 | +44.6% |
| Amounts payable | 17/49 | €45,070 | €42,371 | -€2,699 | -6.0% |
| Amounts payable within one year | 42/48 | €44,954 | €42,130 | -€2,824 | -6.3% |
| Trade debts | 44 | €8,765 | €10,863 | +€2,098 | +23.9% |
| Suppliers | 440/4 | €8,765 | €10,863 | +€2,098 | +23.9% |
| Taxes, remuneration and social security | 45 | €36,189 | €31,267 | -€4,922 | -13.6% |
| Taxes | 450/3 | €33,019 | €28,060 | -€4,959 | -15.0% |
| Remuneration and social security | 454/9 | €3,171 | €3,208 | +€37 | +1.2% |
| Accrued charges and deferred income | 492/3 | €116 | €241 | +€124 | +107.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,450 | €7,654 | +€2,204 | +40.4% |
| Other operating charges | 640/8 | €1,863 | €1,504 | -€359 | -19.3% |
| Gross operating margin | 9900 | €83,293 | €139,708 | +€56,416 | +67.7% |
| Operating profit (loss) | 9901 | €75,979 | €130,550 | +€54,571 | +71.8% |
| Financial income | 75/76B | €2,737 | €2,745 | +€8 | +0.3% |
| Recurring financial income | 75 | €2,737 | €2,745 | +€8 | +0.3% |
| Financial charges | 65/66B | €2,655 | €1,994 | -€661 | -24.9% |
| Recurring financial charges | 65 | €2,655 | €1,994 | -€661 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €76,061 | €131,302 | +€55,240 | +72.6% |
| Income taxes | 67/77 | €24,305 | €42,348 | +€18,044 | +74.2% |
| Profit (loss) for the period | 9904 | €51,757 | €88,954 | +€37,197 | +71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,757 | €88,954 | +€37,197 | +71.9% |
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 12 October 2026 via checked.be.