BARMAN PRIVÉ: 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.
BARMAN PRIVÉ
Largest movements
- Receivables within one year -€6,729
down €6,729 (-38.3%), from €17,559 to €10,830
of which Trade receivables: -€4,671
- Tangible fixed assets -€3,963
down €3,963 (-30.9%), from €12,817 to €8,854
- Profit (loss) carried forward +€17,335
up €17,335, from -€13,835 to €3,500
- Trade debts -€17,279
down €17,279 (-69.7%), from €24,788 to €7,509
- Current portion of long-term debt -€12,000
no longer reported in 2025 (was €12,000)
- Debts after one year -€2,100
no longer reported in 2025 (was €2,100)
- Tax, wage and social debts +€2,074
up €2,074 (+48.8%), from €4,249 to €6,324
of which Taxes: +€4,715
- Gross operating margin +€14,829
up €14,829 (+160%), from €9,296 to €24,125
- Staff costs -€8,678
down €8,678, from €7,901 to -€777
- Taxes +€2,937
new in 2025: €2,937
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 | €34,547 | €23,950 | -€10,596 | -30.7% |
| Fixed assets | 21/28 | €12,817 | €8,854 | -€3,963 | -30.9% |
| Tangible fixed assets | 22/27 | €12,817 | €8,854 | -€3,963 | -30.9% |
| Furniture and vehicles | 24 | €12,817 | €8,854 | -€3,963 | -30.9% |
| Current assets | 29/58 | €21,730 | €15,097 | -€6,633 | -30.5% |
| Amounts receivable within one year | 40/41 | €17,559 | €10,830 | -€6,729 | -38.3% |
| Trade receivables | 40 | €13,014 | €8,343 | -€4,671 | -35.9% |
| Other amounts receivable | 41 | €4,545 | €2,488 | -€2,058 | -45.3% |
| Cash at bank and in hand | 54/58 | €4,171 | €4,228 | +€57 | +1.4% |
| Deferred charges and accrued income | 490/1 | - | €38 | +€38 | |
| Total equity and liabilities | 10/49 | €34,547 | €23,950 | -€10,596 | -30.7% |
| Equity | 10/15 | -€8,835 | €8,500 | +€17,335 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,835 | €3,500 | +€17,335 | |
| Amounts payable | 17/49 | €43,382 | €15,450 | -€27,932 | -64.4% |
| Amounts payable after more than one year | 17 | €2,100 | - | -€2,100 | |
| Other amounts payable | 178/9 | €2,100 | - | -€2,100 | |
| Amounts payable within one year | 42/48 | €41,282 | €15,450 | -€25,832 | -62.6% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €24,788 | €7,509 | -€17,279 | -69.7% |
| Suppliers | 440/4 | €24,788 | €7,509 | -€17,279 | -69.7% |
| Taxes, remuneration and social security | 45 | €4,249 | €6,324 | +€2,074 | +48.8% |
| Taxes | 450/3 | €690 | €5,404 | +€4,715 | +683% |
| Remuneration and social security | 454/9 | €3,560 | €919 | -€2,640 | -74.2% |
| Other amounts payable | 47/48 | €245 | €1,617 | +€1,373 | +561% |
| Remuneration, social security and pensions | 62 | €7,901 | -€777 | -€8,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,963 | €3,963 | = | 0.0% |
| Other operating charges | 640/8 | €612 | €510 | -€102 | -16.7% |
| Gross operating margin | 9900 | €9,296 | €24,125 | +€14,829 | +160% |
| Operating profit (loss) | 9901 | -€3,181 | €20,428 | +€23,609 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -32.9% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -32.9% |
| Financial charges | 65/66B | €150 | €158 | +€8 | +5.4% |
| Recurring financial charges | 65 | €150 | €158 | +€8 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,329 | €20,272 | +€23,600 | |
| Income taxes | 67/77 | - | €2,937 | +€2,937 | |
| Profit (loss) for the period | 9904 | -€3,329 | €17,335 | +€20,664 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,329 | €17,335 | +€20,664 |
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 17 October 2026 via checked.be.