Barrie's: 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.
Barrie's
Largest movements
- Tangible fixed assets +€45,075
up €45,075 (+60.1%), from €74,978 to €120,053
of which Furniture and vehicles: +€36,719
- Cash -€24,356
down €24,356 (-79.8%), from €30,519 to €6,163
mainly Investment in fixed assets (net) (-€69,495) and Other debts (-€33,743)
- Receivables within one year -€6,323
down €6,323 (-35.5%), from €17,792 to €11,469
- Stocks and contracts +€5,102
new in 2025: €5,102
- Other debts -€33,743
down €33,743 (-91.8%), from €36,741 to €2,998
- Debts after one year +€27,209
new in 2025: €27,209
- Current portion of long-term debt +€11,218
new in 2025: €11,218
- Tax, wage and social debts +€8,703
up €8,703 (+77.9%), from €11,170 to €19,873
of which Remuneration and social security: +€5,871
- Reserves +€7,888
up €7,888 (+19.7%), from €40,080 to €47,969
- Depreciation +€16,474
up €16,474 (+207%), from €7,946 to €24,420
- Gross operating margin -€15,657
down €15,657 (-26.2%), from €59,794 to €44,137
- Taxes -€8,249
down €8,249 (-79.4%), from €10,384 to €2,134
- Staff costs +€6,514
new in 2025: €6,514
- Financial charges +€1,735
up €1,735 (+1,369%), from €127 to €1,862
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 | €126,544 | €146,969 | +€20,425 | +16.1% |
| Fixed assets | 21/28 | €74,978 | €120,053 | +€45,075 | +60.1% |
| Tangible fixed assets | 22/27 | €74,978 | €120,053 | +€45,075 | +60.1% |
| Plant, machinery and equipment | 23 | €63,802 | €72,157 | +€8,356 | +13.1% |
| Furniture and vehicles | 24 | €11,177 | €47,896 | +€36,719 | +329% |
| Current assets | 29/58 | €51,566 | €26,916 | -€24,650 | -47.8% |
| Stocks and contracts in progress | 3 | - | €5,102 | +€5,102 | |
| Stocks | 30/36 | - | €5,102 | +€5,102 | |
| Amounts receivable within one year | 40/41 | €17,792 | €11,469 | -€6,323 | -35.5% |
| Trade receivables | 40 | €17,792 | €11,469 | -€6,323 | -35.5% |
| Cash at bank and in hand | 54/58 | €30,519 | €6,163 | -€24,356 | -79.8% |
| Deferred charges and accrued income | 490/1 | €3,254 | €4,182 | +€928 | +28.5% |
| Total equity and liabilities | 10/49 | €126,544 | €146,969 | +€20,425 | +16.1% |
| Equity | 10/15 | €45,080 | €52,969 | +€7,888 | +17.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,080 | €47,969 | +€7,888 | +19.7% |
| Distributable reserves | 133 | €40,080 | €47,969 | +€7,888 | +19.7% |
| Amounts payable | 17/49 | €81,464 | €94,001 | +€12,537 | +15.4% |
| Amounts payable after more than one year | 17 | - | €27,209 | +€27,209 | |
| Financial debts | 170/4 | - | €27,209 | +€27,209 | |
| Amounts payable within one year | 42/48 | €81,228 | €66,107 | -€15,121 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | - | €11,218 | +€11,218 | |
| Trade debts | 44 | €33,317 | €32,018 | -€1,300 | -3.9% |
| Suppliers | 440/4 | €33,317 | €32,018 | -€1,300 | -3.9% |
| Taxes, remuneration and social security | 45 | €11,170 | €19,873 | +€8,703 | +77.9% |
| Taxes | 450/3 | €11,170 | €14,003 | +€2,833 | +25.4% |
| Remuneration and social security | 454/9 | - | €5,871 | +€5,871 | |
| Other amounts payable | 47/48 | €36,741 | €2,998 | -€33,743 | -91.8% |
| Accrued charges and deferred income | 492/3 | €236 | €685 | +€449 | +190% |
| Non-recurring operating income | 76A | - | €19,815 | +€19,815 | |
| Remuneration, social security and pensions | 62 | - | €6,514 | +€6,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,946 | €24,420 | +€16,474 | +207% |
| Other operating charges | 640/8 | €1,303 | €1,397 | +€93 | +7.2% |
| Gross operating margin | 9900 | €59,794 | €44,137 | -€15,657 | -26.2% |
| Operating profit (loss) | 9901 | €50,544 | €11,806 | -€38,739 | -76.6% |
| Financial income | 75/76B | €47 | €79 | +€32 | +69.3% |
| Recurring financial income | 75 | €47 | €79 | +€32 | +69.3% |
| Financial charges | 65/66B | €127 | €1,862 | +€1,735 | +1,369% |
| Recurring financial charges | 65 | €127 | €1,862 | +€1,735 | +1,369% |
| Profit (loss) for the period before taxes | 9903 | €50,464 | €10,023 | -€40,441 | -80.1% |
| Income taxes | 67/77 | €10,384 | €2,134 | -€8,249 | -79.4% |
| Profit (loss) for the period | 9904 | €40,080 | €7,888 | -€32,192 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,080 | €7,888 | -€32,192 | -80.3% |
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 13 October 2026 via checked.be.