BARNOWL: 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.
BARNOWL
Largest movements
- Cash +€11,800
up €11,800 (+237.9%), from €4,961 to €16,761
mainly Net result for the year (+€3,486) and Deferred charges and accrued income (+€2,532)
- Deferred charges and accrued income -€2,532
down €2,532 (-93.9%), from €2,697 to €165
- Receivables within one year -€2,356
down €2,356 (-51.9%), from €4,538 to €2,182
- Tangible fixed assets -€1,590
down €1,590 (-80.5%), from €1,975 to €385
of which Other tangible fixed assets: -€1,249
- Profit (loss) carried forward +€3,486
up €3,486 (+24.8%), from -€14,049 to -€10,563
- Trade debts +€1,839
up €1,839 (+503.5%), from €365 to €2,204
- Gross operating margin -€16,033
down €16,033 (-82.8%), from €19,361 to €3,328
- Depreciation -€9,938
down €9,938 (-86.2%), from €11,528 to €1,590
- Financial income +€4,966
up €4,966 (+14781.0%), from €34 to €5,000
- Taxes +€1,927
up €1,927 (+1127.1%), from €171 to €2,098
- Other operating charges -€1,426
down €1,426 (-71.0%), from €2,009 to €583
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 | €14,170 | €19,492 | +€5,322 | +37.6% |
| Fixed assets | 21/28 | €1,975 | €385 | -€1,590 | -80.5% |
| Tangible fixed assets | 22/27 | €1,975 | €385 | -€1,590 | -80.5% |
| Furniture and vehicles | 24 | €341 | - | -€341 | |
| Other tangible fixed assets | 26 | €1,634 | €385 | -€1,249 | -76.4% |
| Current assets | 29/58 | €12,195 | €19,107 | +€6,912 | +56.7% |
| Amounts receivable within one year | 40/41 | €4,538 | €2,182 | -€2,356 | -51.9% |
| Trade receivables | 40 | €4,538 | €2,182 | -€2,356 | -51.9% |
| Cash at bank and in hand | 54/58 | €4,961 | €16,761 | +€11,800 | +237.9% |
| Deferred charges and accrued income | 490/1 | €2,697 | €165 | -€2,532 | -93.9% |
| Total equity and liabilities | 10/49 | €14,170 | €19,492 | +€5,322 | +37.6% |
| Equity | 10/15 | €6,356 | €9,842 | +€3,486 | +54.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,049 | -€10,563 | +€3,486 | +24.8% |
| Amounts payable | 17/49 | €7,814 | €9,651 | +€1,837 | +23.5% |
| Amounts payable within one year | 42/48 | €7,800 | €9,651 | +€1,851 | +23.7% |
| Trade debts | 44 | €365 | €2,204 | +€1,839 | +503.5% |
| Suppliers | 440/4 | €365 | €2,204 | +€1,839 | +503.5% |
| Taxes, remuneration and social security | 45 | €5,140 | €5,264 | +€124 | +2.4% |
| Taxes | 450/3 | €5,140 | €5,264 | +€124 | +2.4% |
| Other amounts payable | 47/48 | €2,295 | €2,183 | -€111 | -4.9% |
| Accrued charges and deferred income | 492/3 | €14 | - | -€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,528 | €1,590 | -€9,938 | -86.2% |
| Other operating charges | 640/8 | €2,009 | €583 | -€1,426 | -71.0% |
| Gross operating margin | 9900 | €19,361 | €3,328 | -€16,033 | -82.8% |
| Operating profit (loss) | 9901 | €5,824 | €1,155 | -€4,669 | -80.2% |
| Financial income | 75/76B | €34 | €5,000 | +€4,966 | +14781.0% |
| Recurring financial income | 75 | €34 | €5,000 | +€4,966 | +14781.0% |
| Financial charges | 65/66B | €211 | €571 | +€360 | +170.4% |
| Recurring financial charges | 65 | €211 | €571 | +€360 | +170.4% |
| Profit (loss) for the period before taxes | 9903 | €5,646 | €5,584 | -€62 | -1.1% |
| Income taxes | 67/77 | €171 | €2,098 | +€1,927 | +1127.1% |
| Profit (loss) for the period | 9904 | €5,475 | €3,486 | -€1,989 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,475 | €3,486 | -€1,989 | -36.3% |
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 6 October 2026 via checked.be.