BARREAUX & Co: what changed
What changed
BARREAUX & Co
NACE 47.820, Retail sale of motor vehicle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€25,069
2024 · €48,686-€73,755
Equity
€33,920
2024 · €58,990-€25,069
Cash
€119,000
2024 · €79,939+€39,061
Balance sheet total
€925,259
2024 · €878,340+€46,919
Largest movements
Assets
- Cash +€39,061
up €39,061 (+48.9%), from €79,939 to €119,000
mainly Trade debts (+€312,641) and Other debts (+€46,092)
Equity and liabilities
- Trade debts +€312,641
up €312,641 (+299%), from €104,421 to €417,062
- Short-term financial debts -€170,096
down €170,096 (-56.6%), from €300,634 to €130,538
- Debts after one year -€55,720
down €55,720 (-39.4%), from €141,247 to €85,527
- Advances received -€49,631
down €49,631 (-45.4%), from €109,409 to €59,778
- Other debts +€46,092
up €46,092 (+608%), from €7,581 to €53,673
Income statement
- Gross operating margin -€73,277
down €73,277 (-37.1%), from €197,733 to €124,456
- Taxes -€22,152
down €22,152 (-97.3%), from €22,779 to €626
- Staff costs +€15,439
up €15,439 (+17.2%), from €89,719 to €105,158
- Financial charges +€4,649
up €4,649 (+21.9%), from €21,214 to €25,863
- Financial income -€2,244
down €2,244 (-71.9%), from €3,123 to €879
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€48,686
Gross operating margin
-€73,277
Staff costs
-€15,439
Depreciation
+€10
Other operating charges
-€805
Other operating items
+€496
Financial income
-€2,244
Financial charges
-€4,649
Taxes
+€22,152
Result 2025
-€25,069
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€287,229
Investment
-€12,785
Financing
-€235,383
Cash 2024
€79,939
From operations (derived)
+€287,229
Net result for the year
-€25,069
Depreciation
+€13,549
Stocks and contracts
-€2,522
Receivables within one year
-€7,652
Deferred charges and accrued income
+€1,553
Trade debts
+€312,641
Tax, wage and social debts
-€5,234
Advances received
-€49,631
Other debts
+€46,092
Accrued charges and deferred income
+€3,503
Investment (derived)
-€12,785
Investment in fixed assets (net)
-€12,785
Financing
-€235,383
Debts after one year
-€55,720
Current portion of long-term debt
-€9,566
Short-term financial debts
-€170,096
Cash 2025
€119,000
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €878,340 | €925,259 | +€46,919 | +5.3% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €59,676 | €58,912 | -€764 | -1.3% |
| Intangible fixed assets | 21 | €794 | €317 | -€476 | -60.0% |
| Tangible fixed assets | 22/27 | €58,882 | €58,594 | -€287 | -0.5% |
| Land and buildings | 22 | €1,329 | €521 | -€808 | -60.8% |
| Plant, machinery and equipment | 23 | €10,173 | €15,658 | +€5,486 | +53.9% |
| Furniture and vehicles | 24 | €2,692 | €2,668 | -€24 | -0.9% |
| Other tangible fixed assets | 26 | €44,689 | €39,747 | -€4,941 | -11.1% |
| Current assets | 29/58 | €818,665 | €866,347 | +€47,682 | +5.8% |
| Stocks and contracts in progress | 3 | €684,716 | €687,239 | +€2,522 | +0.4% |
| Stocks | 30/36 | €684,716 | €687,239 | +€2,522 | +0.4% |
| Amounts receivable within one year | 40/41 | €46,425 | €54,076 | +€7,652 | +16.5% |
| Trade receivables | 40 | €46,425 | €44,076 | -€2,348 | -5.1% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €79,939 | €119,000 | +€39,061 | +48.9% |
| Deferred charges and accrued income | 490/1 | €7,585 | €6,032 | -€1,553 | -20.5% |
| Total equity and liabilities | 10/49 | €878,340 | €925,259 | +€46,919 | +5.3% |
| Equity | 10/15 | €58,990 | €33,920 | -€25,069 | -42.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,990 | €23,920 | -€25,069 | -51.2% |
| Amounts payable | 17/49 | €819,351 | €891,338 | +€71,988 | +8.8% |
| Amounts payable after more than one year | 17 | €141,247 | €85,527 | -€55,720 | -39.4% |
| Financial debts | 170/4 | €141,247 | €85,527 | -€55,720 | -39.4% |
| Amounts payable within one year | 42/48 | €672,263 | €796,468 | +€124,205 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €76,684 | €67,118 | -€9,566 | -12.5% |
| Financial debts | 43 | €300,634 | €130,538 | -€170,096 | -56.6% |
| Credit institutions | 430/8 | €300,634 | €130,538 | -€170,096 | -56.6% |
| Trade debts | 44 | €104,421 | €417,062 | +€312,641 | +299% |
| Suppliers | 440/4 | €104,421 | €417,062 | +€312,641 | +299% |
| Advances received on contracts in progress | 46 | €109,409 | €59,778 | -€49,631 | -45.4% |
| Taxes, remuneration and social security | 45 | €73,533 | €68,299 | -€5,234 | -7.1% |
| Taxes | 450/3 | €58,242 | €51,542 | -€6,700 | -11.5% |
| Remuneration and social security | 454/9 | €15,291 | €16,757 | +€1,466 | +9.6% |
| Other amounts payable | 47/48 | €7,581 | €53,673 | +€46,092 | +608% |
| Accrued charges and deferred income | 492/3 | €5,840 | €9,343 | +€3,503 | +60.0% |
| Non-recurring operating income | 76A | €6,740 | €3,059 | -€3,682 | -54.6% |
| Remuneration, social security and pensions | 62 | €89,719 | €105,158 | +€15,439 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,559 | €13,549 | -€10 | -0.1% |
| Other operating charges | 640/8 | €4,403 | €5,208 | +€805 | +18.3% |
| Non-recurring operating charges | 66A | €496 | - | -€496 | |
| Gross operating margin | 9900 | €197,733 | €124,456 | -€73,277 | -37.1% |
| Operating profit (loss) | 9901 | €89,556 | €541 | -€89,014 | -99.4% |
| Financial income | 75/76B | €3,123 | €879 | -€2,244 | -71.9% |
| Recurring financial income | 75 | €3,123 | €879 | -€2,244 | -71.9% |
| Financial charges | 65/66B | €21,214 | €25,863 | +€4,649 | +21.9% |
| Recurring financial charges | 65 | €21,214 | €25,863 | +€4,649 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €71,465 | -€24,443 | -€95,907 | |
| Income taxes | 67/77 | €22,779 | €626 | -€22,152 | -97.3% |
| Profit (loss) for the period | 9904 | €48,686 | -€25,069 | -€73,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,686 | -€25,069 | -€73,755 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.