BARRIER: 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.
BARRIER
Largest movements
- Receivables within one year +€26,460
up €26,460 (+4.2%), from €626,726 to €653,186
- Reserves +€17,366
up €17,366 (+3.1%), from €567,403 to €584,768
of which Distributable reserves: +€17,366
- Taxes +€5,936
up €5,936 (+1044.1%), from €569 to €6,505
- Financial charges -€220
down €220 (-18.3%), from €1,203 to €983
- Financial income +€190
up €190 (+0.7%), from €26,270 to €26,460
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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.
Cash bridge derived
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 | €628,019 | €654,480 | +€26,460 | +4.2% |
| Current assets | 29/58 | €628,019 | €654,480 | +€26,460 | +4.2% |
| Amounts receivable within one year | 40/41 | €626,726 | €653,186 | +€26,460 | +4.2% |
| Other amounts receivable | 41 | €626,726 | €653,186 | +€26,460 | +4.2% |
| Cash at bank and in hand | 54/58 | €1,293 | €1,293 | = | 0.0% |
| Total equity and liabilities | 10/49 | €628,019 | €654,480 | +€26,460 | +4.2% |
| Equity | 10/15 | €599,629 | €616,994 | +€17,366 | +2.9% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €567,403 | €584,768 | +€17,366 | +3.1% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,958 | €4,958 | = | 0.0% |
| Distributable reserves | 133 | €562,445 | €579,810 | +€17,366 | +3.1% |
| Amounts payable | 17/49 | €28,391 | €37,485 | +€9,095 | +32.0% |
| Amounts payable within one year | 42/48 | €28,003 | €36,668 | +€8,665 | +30.9% |
| Taxes, remuneration and social security | 45 | €569 | €7,073 | +€6,505 | +1144.1% |
| Taxes | 450/3 | €569 | €7,073 | +€6,505 | +1144.1% |
| Other amounts payable | 47/48 | €27,435 | €29,595 | +€2,160 | +7.9% |
| Accrued charges and deferred income | 492/3 | €387 | €817 | +€430 | +110.9% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,085 | -€1,088 | -€3 | -0.2% |
| Operating profit (loss) | 9901 | -€1,590 | -€1,607 | -€17 | -1.1% |
| Financial income | 75/76B | €26,270 | €26,460 | +€190 | +0.7% |
| Recurring financial income | 75 | €26,270 | €26,460 | +€190 | +0.7% |
| Financial charges | 65/66B | €1,203 | €983 | -€220 | -18.3% |
| Recurring financial charges | 65 | €1,203 | €983 | -€220 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €23,477 | €23,870 | +€394 | +1.7% |
| Income taxes | 67/77 | €569 | €6,505 | +€5,936 | +1044.1% |
| Profit (loss) for the period | 9904 | €22,908 | €17,366 | -€5,542 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,908 | €17,366 | -€5,542 | -24.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.