BARNABA: 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.
BARNABA
Largest movements
- Tangible fixed assets -€426,279
down €426,279 (-88.4%), from €482,431 to €56,151
of which Other tangible fixed assets: -€402,374
- Receivables within one year +€316,887
up €316,887 (+413.6%), from €76,615 to €393,502
of which Other amounts receivable: +€368,416
- Deferred charges and accrued income -€20,232
down €20,232 (-32.8%), from €61,732 to €41,500
- Stocks and contracts -€15,805
down €15,805 (-17.7%), from €89,099 to €73,294
- Profit (loss) carried forward -€174,667
down €174,667, from €4,537 to -€170,129
- Trade debts +€64,487
up €64,487 (+25.7%), from €250,743 to €315,231
- Debts after one year -€53,285
down €53,285 (-18.9%), from €282,304 to €229,018
- Other debts +€35,770
up €35,770 (+78.9%), from €45,314 to €81,083
- Tax, wage and social debts -€32,676
down €32,676 (-36.7%), from €89,127 to €56,451
of which Taxes: -€41,258
- Gross operating margin -€245,471
down €245,471 (-64.1%), from €382,885 to €137,415
- Staff costs -€44,806
down €44,806 (-14.6%), from €307,174 to €262,368
- Depreciation -€23,800
down €23,800 (-52.2%), from €45,596 to €21,796
- Other operating charges -€7,430
down €7,430 (-55.6%), from €13,353 to €5,923
- Financial charges +€4,379
up €4,379 (+29.5%), from €14,860 to €19,239
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 | €744,434 | €592,143 | -€152,290 | -20.5% |
| Fixed assets | 21/28 | €484,754 | €57,231 | -€427,523 | -88.2% |
| Tangible fixed assets | 22/27 | €482,431 | €56,151 | -€426,279 | -88.4% |
| Plant, machinery and equipment | 23 | €69,732 | €46,971 | -€22,761 | -32.6% |
| Furniture and vehicles | 24 | €10,325 | €9,180 | -€1,144 | -11.1% |
| Other tangible fixed assets | 26 | €402,374 | €0 | -€402,374 | -100.0% |
| Financial fixed assets | 28 | €2,324 | €1,080 | -€1,244 | -53.5% |
| Current assets | 29/58 | €259,680 | €534,912 | +€275,232 | +106.0% |
| Stocks and contracts in progress | 3 | €89,099 | €73,294 | -€15,805 | -17.7% |
| Stocks | 30/36 | €89,099 | €73,294 | -€15,805 | -17.7% |
| Amounts receivable within one year | 40/41 | €76,615 | €393,502 | +€316,887 | +413.6% |
| Trade receivables | 40 | €65,694 | €14,165 | -€51,529 | -78.4% |
| Other amounts receivable | 41 | €10,921 | €379,337 | +€368,416 | +3373.6% |
| Cash at bank and in hand | 54/58 | €32,234 | €26,616 | -€5,618 | -17.4% |
| Deferred charges and accrued income | 490/1 | €61,732 | €41,500 | -€20,232 | -32.8% |
| Total equity and liabilities | 10/49 | €744,434 | €592,143 | -€152,290 | -20.5% |
| Equity | 10/15 | €23,137 | -€151,529 | -€174,667 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €4,537 | -€170,129 | -€174,667 | |
| Amounts payable | 17/49 | €721,296 | €743,672 | +€22,376 | +3.1% |
| Amounts payable after more than one year | 17 | €282,304 | €229,018 | -€53,285 | -18.9% |
| Financial debts | 170/4 | €282,304 | €229,018 | -€53,285 | -18.9% |
| Amounts payable within one year | 42/48 | €438,993 | €511,654 | +€72,662 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €53,809 | €51,137 | -€2,672 | -5.0% |
| Financial debts | 43 | €0 | €7,752 | +€7,752 | |
| Credit institutions | 430/8 | €0 | €7,752 | +€7,752 | |
| Trade debts | 44 | €250,743 | €315,231 | +€64,487 | +25.7% |
| Suppliers | 440/4 | €250,743 | €315,231 | +€64,487 | +25.7% |
| Taxes, remuneration and social security | 45 | €89,127 | €56,451 | -€32,676 | -36.7% |
| Taxes | 450/3 | €47,217 | €5,959 | -€41,258 | -87.4% |
| Remuneration and social security | 454/9 | €41,910 | €50,493 | +€8,583 | +20.5% |
| Other amounts payable | 47/48 | €45,314 | €81,083 | +€35,770 | +78.9% |
| Accrued charges and deferred income | 492/3 | - | €3,000 | +€3,000 | |
| Non-recurring operating income | 76A | €2,933 | €0 | -€2,933 | -100.0% |
| Remuneration, social security and pensions | 62 | €307,174 | €262,368 | -€44,806 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,596 | €21,796 | -€23,800 | -52.2% |
| Other operating charges | 640/8 | €13,353 | €5,923 | -€7,430 | -55.6% |
| Non-recurring operating charges | 66A | - | €2,614 | +€2,614 | |
| Gross operating margin | 9900 | €382,885 | €137,415 | -€245,471 | -64.1% |
| Operating profit (loss) | 9901 | €16,763 | -€155,287 | -€172,049 | |
| Financial income | 75/76B | €1 | €41 | +€40 | +5495.9% |
| Recurring financial income | 75 | €1 | €41 | +€40 | +5495.9% |
| Financial charges | 65/66B | €14,860 | €19,239 | +€4,379 | +29.5% |
| Recurring financial charges | 65 | €14,860 | €19,239 | +€4,379 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €1,904 | -€174,485 | -€176,389 | |
| Income taxes | 67/77 | €140 | €182 | +€42 | +29.7% |
| Profit (loss) for the period | 9904 | €1,764 | -€174,667 | -€176,430 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,764 | -€174,667 | -€176,430 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.