Barren Hill: 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.
Barren Hill
Largest movements
- Receivables within one year +€17,268
up €17,268 (+45.7%), from €37,797 to €55,065
of which Other amounts receivable: +€10,319
- Tangible fixed assets +€10,566
up €10,566 (+36.2%), from €29,204 to €39,770
of which Furniture and vehicles: +€5,558
- Current investments -€10,000
down €10,000 (-100%), from €10,000 to €0
- Cash -€7,466
down €7,466 (-73.9%), from €10,103 to €2,637
mainly Investment in fixed assets (net) (-€32,650) and Receivables within one year (-€17,268)
- Debts after one year +€15,827
up €15,827, from €0 to €15,827
- Other debts -€9,358
down €9,358 (-25.9%), from €36,108 to €26,750
- Profit (loss) carried forward -€8,170
down €8,170 (-78.1%), from -€10,459 to -€18,628
- Current portion of long-term debt +€6,698
up €6,698 (+123%), from €5,427 to €12,125
- Accrued charges and deferred income +€2,181
new in 2025: €2,181
- Gross operating margin -€29,006
down €29,006 (-63.4%), from €45,749 to €16,743
- Depreciation +€6,228
up €6,228 (+39.3%), from €15,856 to €22,084
- Financial charges +€2,886
up €2,886 (+421%), from €686 to €3,572
- Financial income +€2,609
up €2,609 (+554%), from €471 to €3,080
- Write-downs +€1,200
new in 2025: €1,200
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 | €91,189 | €101,094 | +€9,905 | +10.9% |
| Fixed assets | 21/28 | €29,810 | €40,376 | +€10,566 | +35.4% |
| Tangible fixed assets | 22/27 | €29,204 | €39,770 | +€10,566 | +36.2% |
| Plant, machinery and equipment | 23 | - | €5,260 | +€5,260 | |
| Furniture and vehicles | 24 | €27,263 | €32,820 | +€5,558 | +20.4% |
| Other tangible fixed assets | 26 | €1,941 | €1,690 | -€252 | -13.0% |
| Financial fixed assets | 28 | €606 | €606 | = | 0.0% |
| Current assets | 29/58 | €61,379 | €60,718 | -€661 | -1.1% |
| Amounts receivable within one year | 40/41 | €37,797 | €55,065 | +€17,268 | +45.7% |
| Trade receivables | 40 | €22,076 | €29,026 | +€6,949 | +31.5% |
| Other amounts receivable | 41 | €15,720 | €26,040 | +€10,319 | +65.6% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100% |
| Cash at bank and in hand | 54/58 | €10,103 | €2,637 | -€7,466 | -73.9% |
| Deferred charges and accrued income | 490/1 | €3,480 | €3,016 | -€464 | -13.3% |
| Total equity and liabilities | 10/49 | €91,189 | €101,094 | +€9,905 | +10.9% |
| Equity | 10/15 | €38,533 | €30,364 | -€8,170 | -21.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €46,992 | €46,992 | = | 0.0% |
| Distributable reserves | 133 | €46,992 | €46,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,459 | -€18,628 | -€8,170 | -78.1% |
| Amounts payable | 17/49 | €52,656 | €70,731 | +€18,075 | +34.3% |
| Amounts payable after more than one year | 17 | €0 | €15,827 | +€15,827 | |
| Financial debts | 170/4 | €0 | €15,827 | +€15,827 | |
| Amounts payable within one year | 42/48 | €52,656 | €52,723 | +€67 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €5,427 | €12,125 | +€6,698 | +123% |
| Financial debts | 43 | - | €981 | +€981 | |
| Credit institutions | 430/8 | - | €981 | +€981 | |
| Trade debts | 44 | €1,899 | €3,752 | +€1,853 | +97.6% |
| Suppliers | 440/4 | €1,899 | €3,752 | +€1,853 | +97.6% |
| Taxes, remuneration and social security | 45 | €9,222 | €9,115 | -€107 | -1.2% |
| Taxes | 450/3 | €9,222 | €6,351 | -€2,871 | -31.1% |
| Remuneration and social security | 454/9 | - | €2,764 | +€2,764 | |
| Other amounts payable | 47/48 | €36,108 | €26,750 | -€9,358 | -25.9% |
| Accrued charges and deferred income | 492/3 | - | €2,181 | +€2,181 | |
| Non-recurring operating income | 76A | - | €1,791 | +€1,791 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,856 | €22,084 | +€6,228 | +39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,200 | +€1,200 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €45,749 | €16,743 | -€29,006 | -63.4% |
| Operating profit (loss) | 9901 | €29,444 | -€7,002 | -€36,446 | |
| Financial income | 75/76B | €471 | €3,080 | +€2,609 | +554% |
| Recurring financial income | 75 | €471 | €3,080 | +€2,609 | +554% |
| Financial charges | 65/66B | €686 | €3,572 | +€2,886 | +421% |
| Recurring financial charges | 65 | €686 | €3,572 | +€2,886 | +421% |
| Profit (loss) for the period before taxes | 9903 | €29,229 | -€7,494 | -€36,723 | |
| Income taxes | 67/77 | €1,604 | €676 | -€928 | -57.9% |
| Profit (loss) for the period | 9904 | €27,625 | -€8,170 | -€35,795 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,625 | -€8,170 | -€35,795 |
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 19 October 2026 via checked.be.