BARRACUDA CONSEIL: 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.
BARRACUDA CONSEIL
Largest movements
- Receivables within one year +€211,115
up €211,115 (+24.5%), from €860,606 to €1.1m
of which Other amounts receivable: +€369,592
- Receivables after one year -€115,000
down €115,000 (-43.2%), from €266,000 to €151,000
- Intangible fixed assets -€49,997
down €49,997 (-25.0%), from €199,987 to €149,990
- Profit (loss) carried forward -€762,918
down €762,918 (-45.1%), from €1.7m to €928,909
- Reserves +€510,506
new in 2025: €510,506
- Other debts +€381,200
up €381,200 (+174%), from €218,800 to €600,000
- Tax, wage and social debts -€65,500
down €65,500 (-71.3%), from €91,876 to €26,376
of which Taxes: -€54,161
- Trade debts -€35,117
down €35,117 (-49.6%), from €70,867 to €35,750
- Gross operating margin -€104,522
down €104,522 (-14.8%), from €705,719 to €601,197
- Staff costs -€24,924
down €24,924 (-25.6%), from €97,368 to €72,444
- Financial income +€19,970
up €19,970 (+83.2%), from €24,015 to €43,985
of which Financial income: +€19,970
- Taxes -€16,249
down €16,249 (-10.9%), from €149,684 to €133,435
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 | €2,579,581 | €2,607,709 | +€28,128 | +1.1% |
| Fixed assets | 21/28 | €288,655 | €231,253 | -€57,403 | -19.9% |
| Intangible fixed assets | 21 | €199,987 | €149,990 | -€49,997 | -25.0% |
| Tangible fixed assets | 22/27 | €85,918 | €78,512 | -€7,406 | -8.6% |
| Furniture and vehicles | 24 | €27,370 | €21,888 | -€5,483 | -20.0% |
| Other tangible fixed assets | 26 | €58,548 | €56,625 | -€1,923 | -3.3% |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €2,290,926 | €2,376,456 | +€85,530 | +3.7% |
| Amounts receivable after more than one year | 29 | €266,000 | €151,000 | -€115,000 | -43.2% |
| Trade receivables | 290 | €266,000 | €151,000 | -€115,000 | -43.2% |
| Amounts receivable within one year | 40/41 | €860,606 | €1,071,721 | +€211,115 | +24.5% |
| Trade receivables | 40 | €240,420 | €81,943 | -€158,477 | -65.9% |
| Other amounts receivable | 41 | €620,186 | €989,777 | +€369,592 | +59.6% |
| Cash at bank and in hand | 54/58 | €1,133,985 | €1,122,058 | -€11,927 | -1.1% |
| Deferred charges and accrued income | 490/1 | €30,334 | €31,677 | +€1,343 | +4.4% |
| Total equity and liabilities | 10/49 | €2,579,581 | €2,607,709 | +€28,128 | +1.1% |
| Equity | 10/15 | €2,197,995 | €1,945,583 | -€252,412 | -11.5% |
| Contributions | 10/11 | €506,168 | €506,168 | = | 0.0% |
| Reserves | 13 | - | €510,506 | +€510,506 | |
| Non-distributable reserves | 130/1 | - | €510,506 | +€510,506 | |
| Financial assistance | 1313 | - | €510,506 | +€510,506 | |
| Profit (loss) carried forward | 14 | €1,691,827 | €928,909 | -€762,918 | -45.1% |
| Amounts payable | 17/49 | €381,586 | €662,126 | +€280,540 | +73.5% |
| Amounts payable within one year | 42/48 | €381,543 | €662,126 | +€280,583 | +73.5% |
| Trade debts | 44 | €70,867 | €35,750 | -€35,117 | -49.6% |
| Suppliers | 440/4 | €70,867 | €35,750 | -€35,117 | -49.6% |
| Taxes, remuneration and social security | 45 | €91,876 | €26,376 | -€65,500 | -71.3% |
| Taxes | 450/3 | €75,703 | €21,542 | -€54,161 | -71.5% |
| Remuneration and social security | 454/9 | €16,173 | €4,834 | -€11,339 | -70.1% |
| Other amounts payable | 47/48 | €218,800 | €600,000 | +€381,200 | +174% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Remuneration, social security and pensions | 62 | €97,368 | €72,444 | -€24,924 | -25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,779 | €68,742 | -€6,037 | -8.1% |
| Other operating charges | 640/8 | €5,095 | €6,680 | +€1,584 | +31.1% |
| Gross operating margin | 9900 | €705,719 | €601,197 | -€104,522 | -14.8% |
| Operating profit (loss) | 9901 | €528,478 | €453,332 | -€75,146 | -14.2% |
| Financial income | 75/76B | €24,015 | €43,985 | +€19,970 | +83.2% |
| Recurring financial income | 75 | €24,015 | €43,985 | +€19,970 | +83.2% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €15,017 | €16,294 | +€1,277 | +8.5% |
| Recurring financial charges | 65 | €15,017 | €16,294 | +€1,277 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €537,476 | €481,023 | -€56,453 | -10.5% |
| Income taxes | 67/77 | €149,684 | €133,435 | -€16,249 | -10.9% |
| Profit (loss) for the period | 9904 | €387,792 | €347,588 | -€40,204 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €387,792 | €347,588 | -€40,204 | -10.4% |
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 16 October 2026 via checked.be.