DE BARNE: 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.
DE BARNE
Largest movements
- Stocks and contracts +€198,711
up €198,711 (+274.3%), from €72,448 to €271,159
- Cash -€146,742
down €146,742 (-36.2%), from €405,247 to €258,505
mainly Contributions, distributions and other (-€775,479) and Trade debts (-€311,418)
- Receivables within one year -€59,460
down €59,460 (-10.3%), from €577,219 to €517,759
of which Trade receivables: -€63,423
- Other debts +€317,060
up €317,060 (+69.2%), from €458,419 to €775,479
- Trade debts -€311,418
down €311,418 (-76.0%), from €409,767 to €98,350
- Gross operating margin +€317,504
up €317,504 (+69.3%), from €458,447 to €775,952
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 | €1,055,380 | €1,050,063 | -€5,318 | -0.5% |
| Fixed assets | 21/28 | - | €2,639 | +€2,639 | |
| Tangible fixed assets | 22/27 | - | €2,639 | +€2,639 | |
| Plant, machinery and equipment | 23 | - | €2,639 | +€2,639 | |
| Current assets | 29/58 | €1,055,380 | €1,047,423 | -€7,957 | -0.8% |
| Stocks and contracts in progress | 3 | €72,448 | €271,159 | +€198,711 | +274.3% |
| Stocks | 30/36 | €72,448 | €271,159 | +€198,711 | +274.3% |
| Amounts receivable within one year | 40/41 | €577,219 | €517,759 | -€59,460 | -10.3% |
| Trade receivables | 40 | €570,592 | €507,169 | -€63,423 | -11.1% |
| Other amounts receivable | 41 | €6,627 | €10,591 | +€3,963 | +59.8% |
| Cash at bank and in hand | 54/58 | €405,247 | €258,505 | -€146,742 | -36.2% |
| Deferred charges and accrued income | 490/1 | €467 | €0 | -€467 | -100.0% |
| Total equity and liabilities | 10/49 | €1,055,380 | €1,050,063 | -€5,318 | -0.5% |
| Equity | 10/15 | €120,234 | €120,234 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,634 | €101,634 | = | 0.0% |
| Distributable reserves | 133 | €101,634 | €101,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €935,146 | €929,828 | -€5,318 | -0.6% |
| Amounts payable after more than one year | 17 | €56,000 | €56,000 | = | 0.0% |
| Financial debts | 170/4 | €56,000 | €56,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €873,146 | €873,828 | +€682 | +0.1% |
| Trade debts | 44 | €409,767 | €98,350 | -€311,418 | -76.0% |
| Suppliers | 440/4 | €409,767 | €98,350 | -€311,418 | -76.0% |
| Taxes, remuneration and social security | 45 | €4,960 | €0 | -€4,960 | -100.0% |
| Taxes | 450/3 | €4,960 | €0 | -€4,960 | -100.0% |
| Other amounts payable | 47/48 | €458,419 | €775,479 | +€317,060 | +69.2% |
| Accrued charges and deferred income | 492/3 | €6,000 | €0 | -€6,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €321 | +€321 | |
| Other operating charges | 640/8 | €2,394 | €128 | -€2,266 | -94.7% |
| Gross operating margin | 9900 | €458,447 | €775,952 | +€317,504 | +69.3% |
| Operating profit (loss) | 9901 | €456,053 | €775,503 | +€319,450 | +70.0% |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €11 | €35 | +€25 | +235.5% |
| Recurring financial charges | 65 | €11 | €35 | +€25 | +235.5% |
| Profit (loss) for the period before taxes | 9903 | €456,043 | €775,479 | +€319,436 | +70.0% |
| Profit (loss) for the period | 9904 | €456,043 | €775,479 | +€319,436 | +70.0% |
| Profit (loss) for the period to be appropriated | 9905 | €456,043 | €775,479 | +€319,436 | +70.0% |
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 8 October 2026 via checked.be.