BARRYBOUW: 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.
BARRYBOUW
Largest movements
- Receivables within one year -€13,072
down €13,072 (-37.1%), from €35,262 to €22,190
of which Trade receivables: -€12,923
- Tangible fixed assets -€762
down €762 (-2.6%), from €29,603 to €28,841
of which Plant, machinery and equipment: -€762
- Current portion of long-term debt -€9,530
no longer reported in 2025 (was €9,530)
- Profit (loss) carried forward -€6,165
down €6,165 (-31.6%), from €19,486 to €13,321
- Other debts +€5,359
new in 2025: €5,359
- Trade debts -€4,545
down €4,545 (-33.7%), from €13,466 to €8,921
- Tax, wage and social debts +€1,796
up €1,796 (+13.6%), from €13,253 to €15,049
of which Remuneration and social security: +€4,288
- Gross operating margin -€43,636
down €43,636, from €40,878 to -€2,758
- Depreciation -€18,826
down €18,826 (-96.1%), from €19,588 to €762
- Taxes -€3,934
down €3,934 (-77.7%), from €5,064 to €1,130
- Other operating charges -€1,139
down €1,139 (-80.8%), from €1,409 to €270
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,865 | €51,030 | -€13,834 | -21.3% |
| Fixed assets | 21/28 | €29,603 | €28,841 | -€762 | -2.6% |
| Tangible fixed assets | 22/27 | €29,603 | €28,841 | -€762 | -2.6% |
| Plant, machinery and equipment | 23 | €1,645 | €883 | -€762 | -46.3% |
| Furniture and vehicles | 24 | €27,958 | €27,958 | = | 0.0% |
| Current assets | 29/58 | €35,262 | €22,190 | -€13,072 | -37.1% |
| Amounts receivable within one year | 40/41 | €35,262 | €22,190 | -€13,072 | -37.1% |
| Trade receivables | 40 | €34,311 | €21,387 | -€12,923 | -37.7% |
| Other amounts receivable | 41 | €952 | €802 | -€149 | -15.7% |
| Total equity and liabilities | 10/49 | €64,865 | €51,030 | -€13,834 | -21.3% |
| Equity | 10/15 | €21,486 | €15,321 | -€6,165 | -28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,486 | €13,321 | -€6,165 | -31.6% |
| Amounts payable | 17/49 | €43,379 | €35,709 | -€7,670 | -17.7% |
| Amounts payable within one year | 42/48 | €43,379 | €35,709 | -€7,670 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €9,530 | - | -€9,530 | |
| Financial debts | 43 | €7,130 | €6,380 | -€750 | -10.5% |
| Credit institutions | 430/8 | €7,130 | €6,380 | -€750 | -10.5% |
| Trade debts | 44 | €13,466 | €8,921 | -€4,545 | -33.7% |
| Suppliers | 440/4 | €13,466 | €8,921 | -€4,545 | -33.7% |
| Taxes, remuneration and social security | 45 | €13,253 | €15,049 | +€1,796 | +13.6% |
| Taxes | 450/3 | €6,518 | €4,026 | -€2,492 | -38.2% |
| Remuneration and social security | 454/9 | €6,735 | €11,023 | +€4,288 | +63.7% |
| Other amounts payable | 47/48 | - | €5,359 | +€5,359 | |
| Remuneration, social security and pensions | 62 | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,588 | €762 | -€18,826 | -96.1% |
| Other operating charges | 640/8 | €1,409 | €270 | -€1,139 | -80.8% |
| Gross operating margin | 9900 | €40,878 | -€2,758 | -€43,636 | |
| Operating profit (loss) | 9901 | €19,821 | -€3,790 | -€23,611 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €1,494 | €1,244 | -€250 | -16.7% |
| Recurring financial charges | 65 | €1,494 | €1,244 | -€250 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €18,327 | -€5,034 | -€23,361 | |
| Income taxes | 67/77 | €5,064 | €1,130 | -€3,934 | -77.7% |
| Profit (loss) for the period | 9904 | €13,263 | -€6,165 | -€19,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,263 | -€6,165 | -€19,427 |
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 17 October 2026 via checked.be.