BARNBROTHERS: 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.
BARNBROTHERS
Largest movements
- Tangible fixed assets -€25,584
down €25,584 (-5.5%), from €466,711 to €441,127
of which Land and buildings: -€18,667
- Cash +€6,864
up €6,864 (+73.3%), from €9,367 to €16,231
mainly Depreciation (+€27,585) and Net result for the year (+€13,891)
- Debts after one year -€31,159
down €31,159 (-8.9%), from €349,867 to €318,708
of which Financial debts: -€31,159
- Profit (loss) carried forward +€13,891
up €13,891 (+27.9%), from -€49,836 to -€35,945
- Other debts -€5,000
down €5,000 (-93.5%), from €5,345 to €345
- Gross operating margin -€9,851
down €9,851 (-16.2%), from €60,791 to €50,940
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 | €482,536 | €462,016 | -€20,520 | -4.3% |
| Fixed assets | 21/28 | €466,711 | €441,127 | -€25,584 | -5.5% |
| Tangible fixed assets | 22/27 | €466,711 | €441,127 | -€25,584 | -5.5% |
| Land and buildings | 22 | €448,995 | €430,328 | -€18,667 | -4.2% |
| Plant, machinery and equipment | 23 | €16,801 | €10,308 | -€6,493 | -38.6% |
| Furniture and vehicles | 24 | €915 | €491 | -€424 | -46.4% |
| Current assets | 29/58 | €15,825 | €20,890 | +€5,065 | +32.0% |
| Amounts receivable within one year | 40/41 | €4,080 | €2,117 | -€1,962 | -48.1% |
| Trade receivables | 40 | €4,080 | €1,839 | -€2,241 | -54.9% |
| Other amounts receivable | 41 | - | €279 | +€279 | |
| Cash at bank and in hand | 54/58 | €9,367 | €16,231 | +€6,864 | +73.3% |
| Deferred charges and accrued income | 490/1 | €2,378 | €2,542 | +€163 | +6.9% |
| Total equity and liabilities | 10/49 | €482,536 | €462,016 | -€20,520 | -4.3% |
| Equity | 10/15 | €90,164 | €104,055 | +€13,891 | +15.4% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,836 | -€35,945 | +€13,891 | +27.9% |
| Amounts payable | 17/49 | €392,372 | €357,961 | -€34,410 | -8.8% |
| Amounts payable after more than one year | 17 | €349,867 | €318,708 | -€31,159 | -8.9% |
| Financial debts | 170/4 | €349,371 | €318,212 | -€31,159 | -8.9% |
| Other amounts payable | 178/9 | €496 | €496 | = | 0.0% |
| Amounts payable within one year | 42/48 | €41,848 | €38,596 | -€3,251 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €30,594 | €31,159 | +€565 | +1.8% |
| Trade debts | 44 | €1,554 | €2,206 | +€652 | +42.0% |
| Suppliers | 440/4 | €1,554 | €2,206 | +€652 | +42.0% |
| Taxes, remuneration and social security | 45 | €4,354 | €4,886 | +€532 | +12.2% |
| Taxes | 450/3 | €4,354 | €4,886 | +€532 | +12.2% |
| Other amounts payable | 47/48 | €5,345 | €345 | -€5,000 | -93.5% |
| Accrued charges and deferred income | 492/3 | €657 | €657 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,512 | €27,585 | +€73 | +0.3% |
| Other operating charges | 640/8 | €892 | €929 | +€37 | +4.1% |
| Gross operating margin | 9900 | €60,791 | €50,940 | -€9,851 | -16.2% |
| Operating profit (loss) | 9901 | €32,388 | €22,427 | -€9,961 | -30.8% |
| Financial income | 75/76B | €9 | €428 | +€420 | +4,807% |
| Recurring financial income | 75 | €9 | €428 | +€420 | +4,807% |
| Financial charges | 65/66B | €9,263 | €8,964 | -€299 | -3.2% |
| Recurring financial charges | 65 | €9,263 | €8,964 | -€299 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €23,133 | €13,891 | -€9,242 | -40.0% |
| Profit (loss) for the period | 9904 | €23,133 | €13,891 | -€9,242 | -40.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,133 | €13,891 | -€9,242 | -40.0% |
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 15 October 2026 via checked.be.