BARRY SERVICES: 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.
BARRY SERVICES
Largest movements
- Receivables within one year -€110,076
down €110,076 (-35.4%), from €311,088 to €201,012
of which Other amounts receivable: -€109,846
- Cash +€94,375
up €94,375 (+114.4%), from €82,505 to €176,880
mainly Receivables within one year (+€110,076) and Depreciation (+€34,773)
- Tangible fixed assets -€34,773
down €34,773 (-6.4%), from €540,749 to €505,976
of which Land and buildings: -€19,688
- Debts after one year -€19,880
down €19,880 (-16.4%), from €121,429 to €101,550
- Reserves -€14,700
down €14,700 (-2.0%), from €742,197 to €727,497
of which Tax-exempt reserves: -€14,700
- Gross operating margin -€17,463
down €17,463 (-64.1%), from €27,237 to €9,775
- Financial income +€1,795
up €1,795 (+24.2%), from €7,421 to €9,216
- Financial charges -€1,470
down €1,470 (-40.5%), from €3,627 to €2,157
- Other operating charges -€1,110
down €1,110 (-19.2%), from €5,765 to €4,655
- Taxes -€907
down €907 (-92.4%), from €982 to €75
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 | €1,034,861 | €987,796 | -€47,065 | -4.5% |
| Fixed assets | 21/28 | €541,121 | €506,348 | -€34,773 | -6.4% |
| Tangible fixed assets | 22/27 | €540,749 | €505,976 | -€34,773 | -6.4% |
| Land and buildings | 22 | €489,223 | €469,535 | -€19,688 | -4.0% |
| Plant, machinery and equipment | 23 | €5,851 | €5,125 | -€726 | -12.4% |
| Furniture and vehicles | 24 | €45,676 | €31,316 | -€14,360 | -31.4% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €493,740 | €481,448 | -€12,292 | -2.5% |
| Amounts receivable within one year | 40/41 | €311,088 | €201,012 | -€110,076 | -35.4% |
| Trade receivables | 40 | €230 | - | -€230 | |
| Other amounts receivable | 41 | €310,858 | €201,012 | -€109,846 | -35.3% |
| Current investments | 50/53 | €100,000 | €103,217 | +€3,217 | +3.2% |
| Cash at bank and in hand | 54/58 | €82,505 | €176,880 | +€94,375 | +114.4% |
| Deferred charges and accrued income | 490/1 | €147 | €339 | +€192 | +131.1% |
| Total equity and liabilities | 10/49 | €1,034,861 | €987,796 | -€47,065 | -4.5% |
| Equity | 10/15 | €781,462 | €763,692 | -€17,770 | -2.3% |
| Contributions | 10/11 | €39,153 | €39,153 | = | 0.0% |
| Reserves | 13 | €742,197 | €727,497 | -€14,700 | -2.0% |
| Tax-exempt reserves | 132 | €378,035 | €363,335 | -€14,700 | -3.9% |
| Distributable reserves | 133 | €364,162 | €364,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112 | -€2,958 | -€3,070 | |
| Provisions and deferred taxes | 16 | €107,451 | €102,551 | -€4,900 | -4.6% |
| Deferred taxes | 168 | €107,451 | €102,551 | -€4,900 | -4.6% |
| Amounts payable | 17/49 | €145,949 | €121,553 | -€24,395 | -16.7% |
| Amounts payable after more than one year | 17 | €121,429 | €101,550 | -€19,880 | -16.4% |
| Financial debts | 170/4 | €121,429 | €101,550 | -€19,880 | -16.4% |
| Amounts payable within one year | 42/48 | €24,507 | €19,992 | -€4,516 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €19,625 | €19,880 | +€254 | +1.3% |
| Trade debts | 44 | €52 | €112 | +€60 | +115.0% |
| Suppliers | 440/4 | €52 | €112 | +€60 | +115.0% |
| Taxes, remuneration and social security | 45 | €4,830 | - | -€4,830 | |
| Taxes | 450/3 | €4,830 | - | -€4,830 | |
| Accrued charges and deferred income | 492/3 | €12 | €12 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,773 | €34,773 | = | 0.0% |
| Other operating charges | 640/8 | €5,765 | €4,655 | -€1,110 | -19.2% |
| Gross operating margin | 9900 | €27,237 | €9,775 | -€17,463 | -64.1% |
| Operating profit (loss) | 9901 | -€13,301 | -€29,654 | -€16,353 | -122.9% |
| Financial income | 75/76B | €7,421 | €9,216 | +€1,795 | +24.2% |
| Recurring financial income | 75 | €7,421 | €9,216 | +€1,795 | +24.2% |
| Financial charges | 65/66B | €3,627 | €2,157 | -€1,470 | -40.5% |
| Recurring financial charges | 65 | €3,627 | €2,157 | -€1,470 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,507 | -€22,595 | -€13,088 | -137.7% |
| Transfer from deferred taxes | 780 | €4,900 | €4,900 | = | 0.0% |
| Income taxes | 67/77 | €982 | €75 | -€907 | -92.4% |
| Profit (loss) for the period | 9904 | -€5,588 | -€17,770 | -€12,182 | -218.0% |
| Transfer from tax-exempt reserves | 789 | €14,700 | €14,700 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,112 | -€3,070 | -€12,182 |
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 5 October 2026 via checked.be.