Barnery: 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.
Barnery
Largest movements
- Cash -€16,775
down €16,775 (-49.4%), from €33,928 to €17,153
mainly Other debts (-€63,671) and Deferred charges and accrued income (-€8,607)
- Deferred charges and accrued income +€8,607
up €8,607 (+312.7%), from €2,752 to €11,360
- Other debts -€63,671
down €63,671 (-10.5%), from €604,683 to €541,012
- Profit (loss) carried forward +€36,942
up €36,942 (+19.3%), from €191,152 to €228,094
- Tax, wage and social debts +€10,024
up €10,024 (+319.4%), from €3,139 to €13,163
of which Taxes: +€5,190
- Other operating charges +€10,439
up €10,439 (+2695.0%), from €387 to €10,826
- Gross operating margin -€8,606
down €8,606 (-11.1%), from €77,493 to €68,887
- Taxes +€3,792
up €3,792 (+25.5%), from €14,851 to €18,642
- Financial charges -€3,573
down €3,573 (-84.7%), from €4,218 to €645
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 | €821,228 | €806,731 | -€14,498 | -1.8% |
| Fixed assets | 21/28 | €603,079 | €601,248 | -€1,832 | -0.3% |
| Tangible fixed assets | 22/27 | €24,679 | €22,848 | -€1,832 | -7.4% |
| Land and buildings | 22 | €21,267 | €20,531 | -€736 | -3.5% |
| Furniture and vehicles | 24 | €3,413 | €2,317 | -€1,096 | -32.1% |
| Financial fixed assets | 28 | €578,400 | €578,400 | = | 0.0% |
| Current assets | 29/58 | €218,149 | €205,483 | -€12,666 | -5.8% |
| Stocks and contracts in progress | 3 | €18,191 | €18,154 | -€37 | -0.2% |
| Stocks | 30/36 | €18,191 | €18,154 | -€37 | -0.2% |
| Amounts receivable within one year | 40/41 | €163,277 | €158,816 | -€4,461 | -2.7% |
| Trade receivables | 40 | €91,171 | €121,147 | +€29,976 | +32.9% |
| Other amounts receivable | 41 | €72,106 | €37,669 | -€34,437 | -47.8% |
| Cash at bank and in hand | 54/58 | €33,928 | €17,153 | -€16,775 | -49.4% |
| Deferred charges and accrued income | 490/1 | €2,752 | €11,360 | +€8,607 | +312.7% |
| Total equity and liabilities | 10/49 | €821,228 | €806,731 | -€14,498 | -1.8% |
| Equity | 10/15 | €211,612 | €248,554 | +€36,942 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,152 | €228,094 | +€36,942 | +19.3% |
| Amounts payable | 17/49 | €609,616 | €558,177 | -€51,439 | -8.4% |
| Amounts payable within one year | 42/48 | €609,616 | €558,177 | -€51,439 | -8.4% |
| Trade debts | 44 | €1,794 | €4,001 | +€2,208 | +123.1% |
| Suppliers | 440/4 | €1,794 | €4,001 | +€2,208 | +123.1% |
| Taxes, remuneration and social security | 45 | €3,139 | €13,163 | +€10,024 | +319.4% |
| Taxes | 450/3 | €3,139 | €8,329 | +€5,190 | +165.3% |
| Remuneration and social security | 454/9 | - | €4,834 | +€4,834 | |
| Other amounts payable | 47/48 | €604,683 | €541,012 | -€63,671 | -10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,086 | €1,832 | -€255 | -12.2% |
| Other operating charges | 640/8 | €387 | €10,826 | +€10,439 | +2695.0% |
| Gross operating margin | 9900 | €77,493 | €68,887 | -€8,606 | -11.1% |
| Operating profit (loss) | 9901 | €75,020 | €56,229 | -€18,790 | -25.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €4,218 | €645 | -€3,573 | -84.7% |
| Recurring financial charges | 65 | €4,218 | €645 | -€3,573 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | €70,801 | €55,584 | -€15,217 | -21.5% |
| Income taxes | 67/77 | €14,851 | €18,642 | +€3,792 | +25.5% |
| Profit (loss) for the period | 9904 | €55,950 | €36,942 | -€19,009 | -34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,950 | €36,942 | -€19,009 | -34.0% |
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 11 October 2026 via checked.be.