Barlufin Consultancy: 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.
Barlufin Consultancy
Largest movements
- Cash +€56,489
up €56,489 (+30.0%), from €188,229 to €244,718
mainly Net result for the year (+€71,693) and Receivables within one year (+€14,871)
- Receivables within one year -€14,871
down €14,871 (-45.9%), from €32,416 to €17,545
- Current investments +€10,730
up €10,730 (+15.1%), from €71,000 to €81,730
- Tangible fixed assets -€4,182
down €4,182 (-22.2%), from €18,853 to €14,671
of which Other tangible fixed assets: -€2,308
- Reserves +€45,466
up €45,466 (+14.9%), from €304,382 to €349,848
- Financial income +€11,109
up €11,109 (+672%), from €1,652 to €12,761
- Taxes +€2,002
up €2,002 (+8.2%), from €24,547 to €26,549
- Depreciation -€1,719
down €1,719 (-29.1%), from €5,901 to €4,182
- Gross operating margin -€1,527
down €1,527 (-1.6%), from €93,004 to €91,477
- Financial charges +€1,107
up €1,107 (+679%), from €163 to €1,270
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 | €314,840 | €360,969 | +€46,129 | +14.7% |
| Fixed assets | 21/28 | €18,853 | €14,671 | -€4,182 | -22.2% |
| Tangible fixed assets | 22/27 | €18,853 | €14,671 | -€4,182 | -22.2% |
| Plant, machinery and equipment | 23 | €1,176 | €437 | -€739 | -62.8% |
| Furniture and vehicles | 24 | €5,619 | €4,484 | -€1,135 | -20.2% |
| Other tangible fixed assets | 26 | €12,058 | €9,750 | -€2,308 | -19.1% |
| Current assets | 29/58 | €295,987 | €346,298 | +€50,311 | +17.0% |
| Amounts receivable within one year | 40/41 | €32,416 | €17,545 | -€14,871 | -45.9% |
| Trade receivables | 40 | €32,416 | €17,545 | -€14,871 | -45.9% |
| Current investments | 50/53 | €71,000 | €81,730 | +€10,730 | +15.1% |
| Cash at bank and in hand | 54/58 | €188,229 | €244,718 | +€56,489 | +30.0% |
| Deferred charges and accrued income | 490/1 | €4,342 | €2,305 | -€2,037 | -46.9% |
| Total equity and liabilities | 10/49 | €314,840 | €360,969 | +€46,129 | +14.7% |
| Equity | 10/15 | €304,382 | €349,848 | +€45,466 | +14.9% |
| Reserves | 13 | €304,382 | €349,848 | +€45,466 | +14.9% |
| Distributable reserves | 133 | €304,382 | €349,848 | +€45,466 | +14.9% |
| Amounts payable | 17/49 | €10,458 | €11,121 | +€663 | +6.3% |
| Amounts payable within one year | 42/48 | €10,458 | €11,121 | +€663 | +6.3% |
| Trade debts | 44 | €1,834 | €1,658 | -€176 | -9.6% |
| Suppliers | 440/4 | €1,834 | €1,658 | -€176 | -9.6% |
| Taxes, remuneration and social security | 45 | €2,906 | €2,596 | -€310 | -10.7% |
| Taxes | 450/3 | €2,906 | €2,596 | -€310 | -10.7% |
| Other amounts payable | 47/48 | €5,718 | €6,867 | +€1,149 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,901 | €4,182 | -€1,719 | -29.1% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €93,004 | €91,477 | -€1,527 | -1.6% |
| Operating profit (loss) | 9901 | €86,575 | €86,751 | +€176 | +0.2% |
| Financial income | 75/76B | €1,652 | €12,761 | +€11,109 | +672% |
| Recurring financial income | 75 | €1,652 | €12,761 | +€11,109 | +672% |
| Financial charges | 65/66B | €163 | €1,270 | +€1,107 | +679% |
| Recurring financial charges | 65 | €163 | €1,270 | +€1,107 | +679% |
| Profit (loss) for the period before taxes | 9903 | €88,064 | €98,242 | +€10,178 | +11.6% |
| Income taxes | 67/77 | €24,547 | €26,549 | +€2,002 | +8.2% |
| Profit (loss) for the period | 9904 | €63,517 | €71,693 | +€8,176 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,517 | €71,693 | +€8,176 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.