DE BARBAREN: 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 BARBAREN
Largest movements
- Cash +€85,583
up €85,583 (+44.5%), from €192,371 to €277,954
mainly Net result for the year (+€87,210) and Other debts (+€29,658)
- Receivables within one year -€29,330
down €29,330 (-22.9%), from €128,267 to €98,937
of which Trade receivables: -€27,142
- Tangible fixed assets +€6,253
up €6,253 (+58.5%), from €10,680 to €16,933
of which Furniture and vehicles: +€4,000
- Intangible fixed assets -€6,000
down €6,000 (-26.8%), from €22,405 to €16,405
- Reserves +€57,210
up €57,210 (+39.0%), from €146,573 to €203,783
of which Distributable reserves: +€59,070
- Trade debts -€32,035
down €32,035 (-47.0%), from €68,201 to €36,167
- Other debts +€29,658
up €29,658 (+70.0%), from €42,394 to €72,053
- Tax, wage and social debts +€8,979
up €8,979 (+17.3%), from €51,908 to €60,887
of which Remuneration and social security: +€11,038
- Debts after one year -€6,250
down €6,250 (-32.2%), from €19,400 to €13,150
of which Financial debts: -€6,250
- Gross operating margin +€46,872
up €46,872 (+14.5%), from €323,933 to €370,805
- Taxes +€11,446
up €11,446 (+74.1%), from €15,442 to €26,888
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 | €356,852 | €413,879 | +€57,027 | +16.0% |
| Fixed assets | 21/28 | €33,086 | €33,339 | +€253 | +0.8% |
| Intangible fixed assets | 21 | €22,405 | €16,405 | -€6,000 | -26.8% |
| Tangible fixed assets | 22/27 | €10,680 | €16,933 | +€6,253 | +58.5% |
| Plant, machinery and equipment | 23 | €117 | €0 | -€117 | -100% |
| Furniture and vehicles | 24 | €9,921 | €13,921 | +€4,000 | +40.3% |
| Other tangible fixed assets | 26 | €643 | €3,013 | +€2,369 | +368% |
| Current assets | 29/58 | €323,766 | €380,540 | +€56,774 | +17.5% |
| Amounts receivable within one year | 40/41 | €128,267 | €98,937 | -€29,330 | -22.9% |
| Trade receivables | 40 | €122,676 | €95,534 | -€27,142 | -22.1% |
| Other amounts receivable | 41 | €5,591 | €3,402 | -€2,188 | -39.1% |
| Cash at bank and in hand | 54/58 | €192,371 | €277,954 | +€85,583 | +44.5% |
| Deferred charges and accrued income | 490/1 | €3,128 | €3,649 | +€521 | +16.7% |
| Total equity and liabilities | 10/49 | €356,852 | €413,879 | +€57,027 | +16.0% |
| Equity | 10/15 | €165,173 | €222,383 | +€57,210 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €146,573 | €203,783 | +€57,210 | +39.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €144,713 | €203,783 | +€59,070 | +40.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €191,679 | €191,496 | -€183 | -0.1% |
| Amounts payable after more than one year | 17 | €19,400 | €13,150 | -€6,250 | -32.2% |
| Financial debts | 170/4 | €18,250 | €12,000 | -€6,250 | -34.2% |
| Other amounts payable | 178/9 | €1,150 | €1,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €168,754 | €175,356 | +€6,603 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | €6,250 | = | 0.0% |
| Trade debts | 44 | €68,201 | €36,167 | -€32,035 | -47.0% |
| Suppliers | 440/4 | €68,201 | €36,167 | -€32,035 | -47.0% |
| Taxes, remuneration and social security | 45 | €51,908 | €60,887 | +€8,979 | +17.3% |
| Taxes | 450/3 | €17,818 | €15,759 | -€2,059 | -11.6% |
| Remuneration and social security | 454/9 | €34,090 | €45,128 | +€11,038 | +32.4% |
| Other amounts payable | 47/48 | €42,394 | €72,053 | +€29,658 | +70.0% |
| Accrued charges and deferred income | 492/3 | €3,525 | €2,989 | -€536 | -15.2% |
| Remuneration, social security and pensions | 62 | €238,985 | €239,262 | +€277 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,024 | €12,522 | +€498 | +4.1% |
| Other operating charges | 640/8 | €2,176 | €1,256 | -€920 | -42.3% |
| Gross operating margin | 9900 | €323,933 | €370,805 | +€46,872 | +14.5% |
| Operating profit (loss) | 9901 | €70,748 | €117,764 | +€47,016 | +66.5% |
| Financial income | 75/76B | €26 | €1,694 | +€1,667 | +6,304% |
| Recurring financial income | 75 | €26 | €1,694 | +€1,667 | +6,304% |
| Financial charges | 65/66B | €6,696 | €5,360 | -€1,336 | -20.0% |
| Recurring financial charges | 65 | €6,696 | €5,360 | -€1,336 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €64,078 | €114,098 | +€50,020 | +78.1% |
| Income taxes | 67/77 | €15,442 | €26,888 | +€11,446 | +74.1% |
| Profit (loss) for the period | 9904 | €48,636 | €87,210 | +€38,574 | +79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,636 | €87,210 | +€38,574 | +79.3% |
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 25 October 2026 via checked.be.