Barnabas: 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.
Barnabas
Largest movements
- Tangible fixed assets -€27,369
down €27,369 (-1.7%), from €1.6m to €1.6m
- Cash -€26,722
down €26,722 (-63.0%), from €42,385 to €15,662
mainly Debts after one year (-€92,098) and Investment in fixed assets (net) (-€28,483)
- Debts after one year -€92,098
down €92,098 (-6.7%), from €1.4m to €1.3m
- Reserves +€61,333
up €61,333 (+101.7%), from €60,333 to €121,666
- Other debts -€21,770
down €21,770 (-20.1%), from €108,223 to €86,453
No income-statement line moved by more than 1% of the activity.
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 | €1,664,884 | €1,607,524 | -€57,360 | -3.4% |
| Fixed assets | 21/28 | €1,619,025 | €1,591,656 | -€27,369 | -1.7% |
| Tangible fixed assets | 22/27 | €1,619,025 | €1,591,656 | -€27,369 | -1.7% |
| Land and buildings | 22 | €1,619,025 | €1,591,656 | -€27,369 | -1.7% |
| Current assets | 29/58 | €45,859 | €15,868 | -€29,991 | -65.4% |
| Amounts receivable within one year | 40/41 | €3,474 | €206 | -€3,269 | -94.1% |
| Trade receivables | 40 | - | €206 | +€206 | |
| Other amounts receivable | 41 | €3,474 | €0 | -€3,474 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,385 | €15,662 | -€26,722 | -63.0% |
| Total equity and liabilities | 10/49 | €1,664,884 | €1,607,524 | -€57,360 | -3.4% |
| Equity | 10/15 | €80,493 | €141,826 | +€61,333 | +76.2% |
| Contributions | 10/11 | €20,160 | €20,160 | = | 0.0% |
| Reserves | 13 | €60,333 | €121,666 | +€61,333 | +101.7% |
| Distributable reserves | 133 | €60,333 | €121,666 | +€61,333 | +101.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,584,392 | €1,465,698 | -€118,693 | -7.5% |
| Amounts payable after more than one year | 17 | €1,377,805 | €1,285,707 | -€92,098 | -6.7% |
| Financial debts | 170/4 | €1,377,805 | €1,285,707 | -€92,098 | -6.7% |
| Amounts payable within one year | 42/48 | €205,152 | €179,173 | -€25,978 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €90,773 | €92,098 | +€1,325 | +1.5% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,155 | €622 | -€5,533 | -89.9% |
| Taxes | 450/3 | €6,155 | €622 | -€5,533 | -89.9% |
| Other amounts payable | 47/48 | €108,223 | €86,453 | -€21,770 | -20.1% |
| Accrued charges and deferred income | 492/3 | €1,435 | €818 | -€617 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,064 | €55,852 | +€788 | +1.4% |
| Other operating charges | 640/8 | €6,567 | €6,771 | +€204 | +3.1% |
| Gross operating margin | 9900 | €172,219 | €173,313 | +€1,094 | +0.6% |
| Operating profit (loss) | 9901 | €110,588 | €110,690 | +€102 | +0.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €22,100 | €20,735 | -€1,365 | -6.2% |
| Recurring financial charges | 65 | €22,100 | €20,735 | -€1,365 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €88,488 | €89,955 | +€1,467 | +1.7% |
| Income taxes | 67/77 | €28,155 | €28,622 | +€467 | +1.7% |
| Profit (loss) for the period | 9904 | €60,333 | €61,333 | +€1,000 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,333 | €61,333 | +€1,000 | +1.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.