DE BARBA - CLOSE: 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.
DE BARBA - CLOSE
Largest movements
- Cash -€11,461
down €11,461 (-6.5%), from €176,898 to €165,436
mainly Contributions, distributions and other (-€22,622) and Trade debts (-€12,467)
- Tangible fixed assets -€9,383
down €9,383 (-58.2%), from €16,126 to €6,743
of which Furniture and vehicles: -€7,339
- Stocks and contracts +€3,470
up €3,470 (+12.1%), from €28,583 to €32,053
- Reserves -€131,622
down €131,622 (-84.3%), from €156,181 to €24,559
of which Distributable reserves: -€131,622
- Profit (loss) carried forward +€103,302
up €103,302, from -€18,667 to €84,635
- Other debts +€22,256
up €22,256 (+194%), from €11,501 to €33,757
- Trade debts -€12,467
down €12,467 (-34.6%), from €36,070 to €23,603
- Gross operating margin +€17,980
up €17,980 (+14.1%), from €127,914 to €145,893
- Staff costs +€13,115
up €13,115 (+12.1%), from €108,310 to €121,424
- Taxes +€9,172
up €9,172 (+109%), from €8,449 to €17,621
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 | €239,386 | €218,905 | -€20,481 | -8.6% |
| Fixed assets | 21/28 | €16,126 | €6,743 | -€9,383 | -58.2% |
| Tangible fixed assets | 22/27 | €16,126 | €6,743 | -€9,383 | -58.2% |
| Plant, machinery and equipment | 23 | €2,646 | €602 | -€2,044 | -77.2% |
| Furniture and vehicles | 24 | €13,480 | €6,141 | -€7,339 | -54.4% |
| Current assets | 29/58 | €223,260 | €212,162 | -€11,098 | -5.0% |
| Stocks and contracts in progress | 3 | €28,583 | €32,053 | +€3,470 | +12.1% |
| Stocks | 30/36 | €28,583 | €32,053 | +€3,470 | +12.1% |
| Amounts receivable within one year | 40/41 | €11,654 | €10,358 | -€1,296 | -11.1% |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Other amounts receivable | 41 | €11,654 | €8,857 | -€2,797 | -24.0% |
| Cash at bank and in hand | 54/58 | €176,898 | €165,436 | -€11,461 | -6.5% |
| Deferred charges and accrued income | 490/1 | €6,125 | €4,315 | -€1,810 | -29.6% |
| Total equity and liabilities | 10/49 | €239,386 | €218,905 | -€20,481 | -8.6% |
| Equity | 10/15 | €156,106 | €127,786 | -€28,320 | -18.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €156,181 | €24,559 | -€131,622 | -84.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €154,322 | €22,700 | -€131,622 | -85.3% |
| Profit (loss) carried forward | 14 | -€18,667 | €84,635 | +€103,302 | |
| Amounts payable | 17/49 | €83,279 | €91,119 | +€7,840 | +9.4% |
| Amounts payable within one year | 42/48 | €83,279 | €91,119 | +€7,840 | +9.4% |
| Trade debts | 44 | €36,070 | €23,603 | -€12,467 | -34.6% |
| Suppliers | 440/4 | €36,070 | €23,603 | -€12,467 | -34.6% |
| Taxes, remuneration and social security | 45 | €35,709 | €33,759 | -€1,950 | -5.5% |
| Taxes | 450/3 | €5,932 | €3,428 | -€2,504 | -42.2% |
| Remuneration and social security | 454/9 | €29,777 | €30,331 | +€554 | +1.9% |
| Other amounts payable | 47/48 | €11,501 | €33,757 | +€22,256 | +194% |
| Remuneration, social security and pensions | 62 | €108,310 | €121,424 | +€13,115 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,584 | €9,383 | -€201 | -2.1% |
| Other operating charges | 640/8 | €1,669 | €353 | -€1,315 | -78.8% |
| Gross operating margin | 9900 | €127,914 | €145,893 | +€17,980 | +14.1% |
| Operating profit (loss) | 9901 | €8,351 | €14,733 | +€6,381 | +76.4% |
| Financial income | 75/76B | €669 | €762 | +€93 | +13.9% |
| Recurring financial income | 75 | €669 | €762 | +€93 | +13.9% |
| Financial charges | 65/66B | €2,720 | €3,572 | +€852 | +31.3% |
| Recurring financial charges | 65 | €2,720 | €3,572 | +€852 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €6,301 | €11,923 | +€5,622 | +89.2% |
| Income taxes | 67/77 | €8,449 | €17,621 | +€9,172 | +109% |
| Profit (loss) for the period | 9904 | -€2,148 | -€5,698 | -€3,550 | -165% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,148 | -€5,698 | -€3,550 | -165% |
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.