Birkin & Barre: 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.
Birkin & Barre
Largest movements
- Tangible fixed assets -€27,281
down €27,281 (-7.8%), from €349,582 to €322,300
of which Land and buildings: -€16,788
- Receivables within one year -€26,238
down €26,238 (-49.9%), from €52,564 to €26,326
of which Trade receivables: -€16,501
- Deferred charges and accrued income +€11,017
up €11,017 (+706%), from €1,560 to €12,577
- Other debts -€19,153
down €19,153 (-89.1%), from €21,500 to €2,347
- Debts after one year -€16,384
down €16,384 (-19.9%), from €82,538 to €66,153
- Profit (loss) carried forward +€16,286
up €16,286 (+6.6%), from €248,428 to €264,714
- Tax, wage and social debts -€12,594
down €12,594 (-33.3%), from €37,777 to €25,183
- Trade debts -€11,433
down €11,433 (-33.1%), from €34,576 to €23,143
- Gross operating margin -€113,341
down €113,341 (-62.3%), from €181,998 to €68,657
- Taxes -€45,117
down €45,117 (-91.9%), from €49,068 to €3,951
- Other operating charges -€10,001
down €10,001 (-74.3%), from €13,452 to €3,452
- Financial charges -€5,417
down €5,417 (-28.4%), from €19,102 to €13,684
- Depreciation +€2,691
up €2,691 (+9.4%), from €28,733 to €31,424
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 | €462,648 | €419,575 | -€43,073 | -9.3% |
| Fixed assets | 21/28 | €349,832 | €322,300 | -€27,531 | -7.9% |
| Tangible fixed assets | 22/27 | €349,582 | €322,300 | -€27,281 | -7.8% |
| Land and buildings | 22 | €326,664 | €309,876 | -€16,788 | -5.1% |
| Plant, machinery and equipment | 23 | €5,886 | €1,377 | -€4,509 | -76.6% |
| Furniture and vehicles | 24 | €15,241 | €9,256 | -€5,985 | -39.3% |
| Other tangible fixed assets | 26 | €1,791 | €1,791 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €0 | -€250 | -100% |
| Current assets | 29/58 | €112,816 | €97,275 | -€15,542 | -13.8% |
| Amounts receivable within one year | 40/41 | €52,564 | €26,326 | -€26,238 | -49.9% |
| Trade receivables | 40 | €34,009 | €17,508 | -€16,501 | -48.5% |
| Other amounts receivable | 41 | €18,555 | €8,818 | -€9,737 | -52.5% |
| Cash at bank and in hand | 54/58 | €58,692 | €58,372 | -€320 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,560 | €12,577 | +€11,017 | +706% |
| Total equity and liabilities | 10/49 | €462,648 | €419,575 | -€43,073 | -9.3% |
| Equity | 10/15 | €268,888 | €285,174 | +€16,286 | +6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,428 | €264,714 | +€16,286 | +6.6% |
| Amounts payable | 17/49 | €193,760 | €134,401 | -€59,359 | -30.6% |
| Amounts payable after more than one year | 17 | €82,538 | €66,153 | -€16,384 | -19.9% |
| Financial debts | 170/4 | €82,538 | €66,153 | -€16,384 | -19.9% |
| Amounts payable within one year | 42/48 | €111,222 | €68,247 | -€42,975 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €15,859 | €16,384 | +€525 | +3.3% |
| Financial debts | 43 | €1,510 | €1,191 | -€319 | -21.1% |
| Credit institutions | 430/8 | €1,510 | €1,191 | -€319 | -21.1% |
| Trade debts | 44 | €34,576 | €23,143 | -€11,433 | -33.1% |
| Suppliers | 440/4 | €34,576 | €23,143 | -€11,433 | -33.1% |
| Taxes, remuneration and social security | 45 | €37,777 | €25,183 | -€12,594 | -33.3% |
| Taxes | 450/3 | €37,777 | €25,183 | -€12,594 | -33.3% |
| Other amounts payable | 47/48 | €21,500 | €2,347 | -€19,153 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,733 | €31,424 | +€2,691 | +9.4% |
| Other operating charges | 640/8 | €13,452 | €3,452 | -€10,001 | -74.3% |
| Gross operating margin | 9900 | €181,998 | €68,657 | -€113,341 | -62.3% |
| Operating profit (loss) | 9901 | €139,813 | €33,782 | -€106,031 | -75.8% |
| Financial income | 75/76B | €74 | €139 | +€66 | +88.8% |
| Recurring financial income | 75 | €74 | €139 | +€66 | +88.8% |
| Financial charges | 65/66B | €19,102 | €13,684 | -€5,417 | -28.4% |
| Recurring financial charges | 65 | €19,102 | €13,684 | -€5,417 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €120,785 | €20,237 | -€100,548 | -83.2% |
| Income taxes | 67/77 | €49,068 | €3,951 | -€45,117 | -91.9% |
| Profit (loss) for the period | 9904 | €71,717 | €16,286 | -€55,431 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €71,717 | €16,286 | -€55,431 | -77.3% |
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 28 October 2026 via checked.be.