Barré: 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.
What changed
Barré
NACE 43.211, General electrical installation work
fiscal year 31-12-2024 against 31-12-2025filed annual accounts (NBB)
Net result for the year
€507,069
31-12-2024 · €604,317-€97,247
Equity
€1.9m
31-12-2024 · €1.8m+€53,189
Cash
€977,653
31-12-2024 · €1.0m-€28,095
Balance sheet total
€4.6m
31-12-2024 · €4.8m-€244,851
Largest movements
Assets
- Tangible fixed assets -€177,231
down €177,231 (-24.1%), from €736,698 to €559,467
- Receivables within one year -€69,127
down €69,127 (-2.7%), from €2.6m to €2.5m
of which Trade receivables: -€119,495
Equity and liabilities
- Trade debts -€418,551
down €418,551 (-28.6%), from €1.5m to €1.0m
- Tax, wage and social debts +€109,649
up €109,649 (+39.1%), from €280,776 to €390,425
of which Remuneration and social security: +€81,190
- Current portion of long-term debt -€91,571
down €91,571 (-59.8%), from €153,055 to €61,484
- Short-term financial debts +€82,971
up €82,971 (+55.8%), from €148,609 to €231,581
- Accrued charges and deferred income +€58,781
up €58,781 (+13.0%), from €451,879 to €510,660
Income statement
- Gross operating margin +€1.0m
up €1.0m (+42.8%), from €2.4m to €3.4m
- Staff costs +€957,319
up €957,319 (+70.3%), from €1.4m to €2.3m
- Depreciation +€79,765
up €79,765 (+41.3%), from €193,253 to €273,019
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€604,317
Gross operating margin
+€1.0m
Staff costs
-€957,319
Depreciation
-€79,765
Write-downs
-€1,536
Provisions
-€30,904
Other operating charges
+€5,935
Other operating items
-€11,334
Financial income
+€688
Financial charges
-€32,747
Taxes
-€8,016
Result 31-12-2025
€507,069
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€559,002
Investment
-€95,788
Financing
-€491,309
Cash 31-12-2024
€1.0m
From operations (derived)
+€559,002
Net result for the year
+€507,069
Depreciation
+€273,019
Stocks and contracts
-€17,602
Receivables within one year
+€69,127
Deferred charges and accrued income
-€12,001
Provisions
-€10,491
Trade debts
-€418,551
Tax, wage and social debts
+€109,649
Accrued charges and deferred income
+€58,781
Investment (derived)
-€95,788
Investment in fixed assets (net)
-€95,788
Financing
-€491,309
Debts after one year
-€28,830
Current portion of long-term debt
-€91,571
Short-term financial debts
+€82,971
Contributions, distributions and other
-€453,880
Cash 31-12-2025
€977,653
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,841,281 | €4,596,430 | -€244,851 | -5.1% |
| Fixed assets | 21/28 | €737,208 | €559,977 | -€177,231 | -24.0% |
| Tangible fixed assets | 22/27 | €736,698 | €559,467 | -€177,231 | -24.1% |
| Land and buildings | 22 | €309,259 | €251,855 | -€57,404 | -18.6% |
| Plant, machinery and equipment | 23 | €250,167 | €170,990 | -€79,177 | -31.6% |
| Furniture and vehicles | 24 | €57,822 | €65,770 | +€7,948 | +13.7% |
| Leasing and similar rights | 25 | €43,813 | €21,316 | -€22,497 | -51.3% |
| Other tangible fixed assets | 26 | €75,637 | €49,537 | -€26,101 | -34.5% |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €4,104,073 | €4,036,453 | -€67,620 | -1.6% |
| Amounts receivable after more than one year | 29 | €275,000 | €275,000 | = | 0.0% |
| Other amounts receivable | 291 | €275,000 | €275,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €223,361 | €240,963 | +€17,602 | +7.9% |
| Stocks | 30/36 | €223,361 | €240,963 | +€17,602 | +7.9% |
| Amounts receivable within one year | 40/41 | €2,571,560 | €2,502,433 | -€69,127 | -2.7% |
| Trade receivables | 40 | €1,979,592 | €1,860,097 | -€119,495 | -6.0% |
| Other amounts receivable | 41 | €591,968 | €642,336 | +€50,368 | +8.5% |
| Cash at bank and in hand | 54/58 | €1,005,748 | €977,653 | -€28,095 | -2.8% |
| Deferred charges and accrued income | 490/1 | €28,404 | €40,404 | +€12,001 | +42.3% |
| Total equity and liabilities | 10/49 | €4,841,281 | €4,596,430 | -€244,851 | -5.1% |
| Equity | 10/15 | €1,817,146 | €1,870,335 | +€53,189 | +2.9% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €1,444,060 | €1,444,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,306,250 | €1,306,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,300,000 | €1,300,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €137,810 | €137,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,451 | €344,520 | +€57,069 | +19.9% |
| Investment grants | 15 | €23,135 | €19,255 | -€3,880 | -16.8% |
| Provisions and deferred taxes | 16 | €363,457 | €352,966 | -€10,491 | -2.9% |
| Provisions for liabilities and charges | 160/5 | €363,457 | €352,966 | -€10,491 | -2.9% |
| Other liabilities and charges | 164/5 | €363,457 | €352,966 | -€10,491 | -2.9% |
| Amounts payable | 17/49 | €2,660,678 | €2,373,129 | -€287,549 | -10.8% |
| Amounts payable after more than one year | 17 | €160,808 | €131,978 | -€28,830 | -17.9% |
| Financial debts | 170/4 | €160,808 | €131,978 | -€28,830 | -17.9% |
| Amounts payable within one year | 42/48 | €2,047,991 | €1,730,490 | -€317,501 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €153,055 | €61,484 | -€91,571 | -59.8% |
| Financial debts | 43 | €148,609 | €231,581 | +€82,971 | +55.8% |
| Credit institutions | 430/8 | €148,609 | €231,581 | +€82,971 | +55.8% |
| Trade debts | 44 | €1,465,551 | €1,047,000 | -€418,551 | -28.6% |
| Suppliers | 440/4 | €1,465,551 | €1,047,000 | -€418,551 | -28.6% |
| Taxes, remuneration and social security | 45 | €280,776 | €390,425 | +€109,649 | +39.1% |
| Taxes | 450/3 | €150,884 | €179,343 | +€28,460 | +18.9% |
| Remuneration and social security | 454/9 | €129,893 | €211,082 | +€81,190 | +62.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €451,879 | €510,660 | +€58,781 | +13.0% |
| Non-recurring operating income | 76A | €5,662 | €0 | -€5,662 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,361,301 | €2,318,620 | +€957,319 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,253 | €273,019 | +€79,765 | +41.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €342 | €1,878 | +€1,536 | +448.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€41,395 | -€10,491 | +€30,904 | +74.7% |
| Other operating charges | 640/8 | €20,394 | €14,459 | -€5,935 | -29.1% |
| Operating charges capitalised as restructuring costs | 649 | -€1,019 | €0 | +€1,019 | |
| Non-recurring operating charges | 66A | - | €10,314 | +€10,314 | |
| Gross operating margin | 9900 | €2,376,232 | €3,393,982 | +€1.0m | +42.8% |
| Operating profit (loss) | 9901 | €843,356 | €786,183 | -€57,172 | -6.8% |
| Financial income | 75/76B | €4,313 | €5,001 | +€688 | +15.9% |
| Recurring financial income | 75 | €4,313 | €5,001 | +€688 | +15.9% |
| Financial charges | 65/66B | €28,058 | €60,804 | +€32,747 | +116.7% |
| Recurring financial charges | 65 | €28,058 | €60,804 | +€32,747 | +116.7% |
| Profit (loss) for the period before taxes | 9903 | €819,611 | €730,380 | -€89,231 | -10.9% |
| Income taxes | 67/77 | €215,294 | €223,310 | +€8,016 | +3.7% |
| Profit (loss) for the period | 9904 | €604,317 | €507,069 | -€97,247 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €604,317 | €507,069 | -€97,247 | -16.1% |
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 9 October 2026 via checked.be.