BARLOU: 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.
BARLOU
Largest movements
- Receivables within one year +€11,684
up €11,684 (+31.5%), from €37,140 to €48,824
of which Other amounts receivable: +€5,928
- Tangible fixed assets -€8,208
down €8,208 (-32.6%), from €25,166 to €16,958
- Deferred charges and accrued income +€1,960
up €1,960 (+59.2%), from €3,312 to €5,272
- Cash -€1,597
down €1,597 (-7.1%), from €22,433 to €20,836
mainly Receivables within one year (-€11,684) and Debts after one year (-€5,591)
- Accrued charges and deferred income +€7,881
up €7,881 (+576.1%), from €1,368 to €9,249
- Debts after one year -€5,591
down €5,591 (-100.0%), from €5,591 to €0
- Other debts +€2,207
up €2,207 (+26.2%), from €8,427 to €10,634
- Trade debts -€1,083
down €1,083 (-6.0%), from €18,155 to €17,072
- Gross operating margin -€14,407
down €14,407 (-7.6%), from €189,659 to €175,252
- Other operating charges -€2,502
down €2,502 (-58.8%), from €4,253 to €1,751
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 | €101,551 | €104,990 | +€3,439 | +3.4% |
| Fixed assets | 21/28 | €34,166 | €25,958 | -€8,208 | -24.0% |
| Tangible fixed assets | 22/27 | €25,166 | €16,958 | -€8,208 | -32.6% |
| Plant, machinery and equipment | 23 | €13,938 | €10,137 | -€3,801 | -27.3% |
| Furniture and vehicles | 24 | €6,805 | €3,821 | -€2,984 | -43.9% |
| Other tangible fixed assets | 26 | €4,423 | €3,000 | -€1,423 | -32.2% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €67,385 | €79,032 | +€11,648 | +17.3% |
| Stocks and contracts in progress | 3 | €4,500 | €4,100 | -€400 | -8.9% |
| Stocks | 30/36 | €4,500 | €4,100 | -€400 | -8.9% |
| Amounts receivable within one year | 40/41 | €37,140 | €48,824 | +€11,684 | +31.5% |
| Trade receivables | 40 | €8,206 | €13,963 | +€5,757 | +70.1% |
| Other amounts receivable | 41 | €28,934 | €34,861 | +€5,928 | +20.5% |
| Cash at bank and in hand | 54/58 | €22,433 | €20,836 | -€1,597 | -7.1% |
| Deferred charges and accrued income | 490/1 | €3,312 | €5,272 | +€1,960 | +59.2% |
| Total equity and liabilities | 10/49 | €101,551 | €104,990 | +€3,439 | +3.4% |
| Equity | 10/15 | €37,970 | €37,944 | -€26 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €39,065 | €39,065 | = | 0.0% |
| Distributable reserves | 133 | €39,065 | €39,065 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,296 | -€7,322 | -€26 | -0.4% |
| Amounts payable | 17/49 | €63,581 | €67,046 | +€3,465 | +5.5% |
| Amounts payable after more than one year | 17 | €5,591 | €0 | -€5,591 | -100.0% |
| Financial debts | 170/4 | €5,591 | €0 | -€5,591 | -100.0% |
| Amounts payable within one year | 42/48 | €56,622 | €57,797 | +€1,176 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €6,435 | €5,591 | -€843 | -13.1% |
| Trade debts | 44 | €18,155 | €17,072 | -€1,083 | -6.0% |
| Suppliers | 440/4 | €18,155 | €17,072 | -€1,083 | -6.0% |
| Taxes, remuneration and social security | 45 | €23,606 | €24,500 | +€895 | +3.8% |
| Taxes | 450/3 | €12,872 | €14,641 | +€1,768 | +13.7% |
| Remuneration and social security | 454/9 | €10,733 | €9,859 | -€874 | -8.1% |
| Other amounts payable | 47/48 | €8,427 | €10,634 | +€2,207 | +26.2% |
| Accrued charges and deferred income | 492/3 | €1,368 | €9,249 | +€7,881 | +576.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €160,927 | €161,656 | +€729 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,313 | €8,208 | -€105 | -1.3% |
| Other operating charges | 640/8 | €4,253 | €1,751 | -€2,502 | -58.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €189,659 | €175,252 | -€14,407 | -7.6% |
| Operating profit (loss) | 9901 | €16,166 | €3,637 | -€12,529 | -77.5% |
| Financial income | 75/76B | €713 | €763 | +€49 | +6.9% |
| Recurring financial income | 75 | €713 | €763 | +€49 | +6.9% |
| Financial charges | 65/66B | €4,546 | €3,998 | -€548 | -12.1% |
| Recurring financial charges | 65 | €4,546 | €3,998 | -€548 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €12,334 | €402 | -€11,932 | -96.7% |
| Income taxes | 67/77 | €966 | €428 | -€538 | -55.7% |
| Profit (loss) for the period | 9904 | €11,367 | -€26 | -€11,393 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,367 | -€26 | -€11,393 |
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 9 October 2026 via checked.be.