BARNEYS: 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.
BARNEYS
Largest movements
- Tangible fixed assets -€259,052
down €259,052 (-50.4%), from €513,551 to €254,499
- Receivables within one year +€233,199
up €233,199 (+42.6%), from €546,843 to €780,042
of which Other amounts receivable: +€233,199
- Current investments -€215,000
down €215,000 (-61.4%), from €350,000 to €135,000
- Financial fixed assets -€58,000
down €58,000 (-2.6%), from €2.2m to €2.2m
- Contributions -€542,832
down €542,832 (-36.1%), from €1.5m to €959,854
- Profit (loss) carried forward +€168,774
up €168,774 (+7.9%), from €2.1m to €2.3m
- Other debts +€85,793
new in 2025: €85,793
- Write-downs -€356,250
down €356,250 (-100%), from €356,250 to €0
- Gross operating margin +€192,420
up €192,420, from -€1,385 to €191,036
- Financial charges +€11,113
up €11,113 (+10,172%), from €109 to €11,223
of which Non-recurring financial charges: +€11,052
- Financial income +€4,706
up €4,706 (+47.6%), from €9,878 to €14,584
- Depreciation -€3,972
down €3,972 (-38.4%), from €10,331 to €6,359
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 | €3,650,625 | €3,361,526 | -€289,099 | -7.9% |
| Fixed assets | 21/28 | €2,752,066 | €2,435,014 | -€317,052 | -11.5% |
| Tangible fixed assets | 22/27 | €513,551 | €254,499 | -€259,052 | -50.4% |
| Land and buildings | 22 | €513,551 | €254,499 | -€259,052 | -50.4% |
| Financial fixed assets | 28 | €2,238,514 | €2,180,514 | -€58,000 | -2.6% |
| Current assets | 29/58 | €898,559 | €926,512 | +€27,953 | +3.1% |
| Amounts receivable after more than one year | 29 | - | €8,587 | +€8,587 | |
| Other amounts receivable | 291 | - | €8,587 | +€8,587 | |
| Amounts receivable within one year | 40/41 | €546,843 | €780,042 | +€233,199 | +42.6% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €536,843 | €770,042 | +€233,199 | +43.4% |
| Current investments | 50/53 | €350,000 | €135,000 | -€215,000 | -61.4% |
| Cash at bank and in hand | 54/58 | €1,716 | €2,882 | +€1,167 | +68.0% |
| Total equity and liabilities | 10/49 | €3,650,625 | €3,361,526 | -€289,099 | -7.9% |
| Equity | 10/15 | €3,648,302 | €3,274,244 | -€374,058 | -10.3% |
| Contributions | 10/11 | €1,502,686 | €959,854 | -€542,832 | -36.1% |
| Reserves | 13 | €19,247 | €19,247 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,247 | €0 | -€19,247 | -100% |
| Reserves not available under the articles | 1311 | €19,247 | €0 | -€19,247 | -100% |
| Distributable reserves | 133 | - | €19,247 | +€19,247 | |
| Profit (loss) carried forward | 14 | €2,126,369 | €2,295,143 | +€168,774 | +7.9% |
| Amounts payable | 17/49 | €2,322 | €87,282 | +€84,959 | +3,658% |
| Amounts payable within one year | 42/48 | €2,322 | €87,282 | +€84,959 | +3,658% |
| Trade debts | 44 | €2,322 | €1,489 | -€834 | -35.9% |
| Suppliers | 440/4 | €2,322 | €1,489 | -€834 | -35.9% |
| Other amounts payable | 47/48 | - | €85,793 | +€85,793 | |
| Non-recurring operating income | 76A | - | €210,318 | +€210,318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,331 | €6,359 | -€3,972 | -38.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €356,250 | €0 | -€356,250 | -100% |
| Other operating charges | 640/8 | €3,404 | €3,496 | +€92 | +2.7% |
| Non-recurring operating charges | 66A | - | €15,768 | +€15,768 | |
| Gross operating margin | 9900 | -€1,385 | €191,036 | +€192,420 | |
| Operating profit (loss) | 9901 | -€371,370 | €165,412 | +€536,782 | |
| Financial income | 75/76B | €9,878 | €14,584 | +€4,706 | +47.6% |
| Recurring financial income | 75 | €9,878 | €14,584 | +€4,706 | +47.6% |
| Financial charges | 65/66B | €109 | €11,223 | +€11,113 | +10,172% |
| Recurring financial charges | 65 | €109 | €171 | +€62 | +56.5% |
| Non-recurring financial charges | 66B | - | €11,052 | +€11,052 | |
| Profit (loss) for the period before taxes | 9903 | -€361,600 | €168,774 | +€530,374 | |
| Profit (loss) for the period | 9904 | -€361,600 | €168,774 | +€530,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€361,600 | €168,774 | +€530,374 |
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 20 October 2026 via checked.be.