DRR BARBER: 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.
DRR BARBER
Largest movements
- Cash +€12,429
up €12,429 (+45.5%), from €27,297 to €39,727
mainly Tax, wage and social debts (+€13,638) and Depreciation (+€5,173)
- Tangible fixed assets -€3,995
down €3,995 (-19.7%), from €20,323 to €16,328
of which Other tangible fixed assets: -€2,151
- Stocks and contracts +€1,395
up €1,395 (+25.0%), from €5,579 to €6,974
- Deferred charges and accrued income +€1,266
up €1,266 (+778.8%), from €163 to €1,428
- Tax, wage and social debts +€13,638
up €13,638 (+69.7%), from €19,562 to €33,200
of which Remuneration and social security: +€7,754
- Current portion of long-term debt -€5,314
no longer reported in 2025 (was €5,314)
- Profit (loss) carried forward +€2,343
up €2,343 (+83.3%), from €2,815 to €5,158
- Other debts +€731
up €731 (+4.7%), from €15,543 to €16,274
- Gross operating margin +€36,908
up €36,908 (+37.7%), from €97,836 to €134,744
- Staff costs +€22,760
up €22,760 (+20.5%), from €111,136 to €133,896
- Financial income -€4,141
down €4,141 (-27.8%), from €14,872 to €10,730
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 | €53,362 | €64,457 | +€11,095 | +20.8% |
| Fixed assets | 21/28 | €20,323 | €16,328 | -€3,995 | -19.7% |
| Tangible fixed assets | 22/27 | €20,323 | €16,328 | -€3,995 | -19.7% |
| Plant, machinery and equipment | 23 | €6,224 | €5,015 | -€1,209 | -19.4% |
| Furniture and vehicles | 24 | €2,169 | €1,534 | -€636 | -29.3% |
| Other tangible fixed assets | 26 | €11,930 | €9,780 | -€2,151 | -18.0% |
| Current assets | 29/58 | €33,039 | €48,129 | +€15,090 | +45.7% |
| Stocks and contracts in progress | 3 | €5,579 | €6,974 | +€1,395 | +25.0% |
| Stocks | 30/36 | €5,579 | €6,974 | +€1,395 | +25.0% |
| Cash at bank and in hand | 54/58 | €27,297 | €39,727 | +€12,429 | +45.5% |
| Deferred charges and accrued income | 490/1 | €163 | €1,428 | +€1,266 | +778.8% |
| Total equity and liabilities | 10/49 | €53,362 | €64,457 | +€11,095 | +20.8% |
| Equity | 10/15 | €10,815 | €13,158 | +€2,343 | +21.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,815 | €5,158 | +€2,343 | +83.3% |
| Amounts payable | 17/49 | €42,548 | €51,300 | +€8,752 | +20.6% |
| Amounts payable within one year | 42/48 | €42,548 | €51,300 | +€8,752 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €5,314 | - | -€5,314 | |
| Trade debts | 44 | €2,129 | €1,825 | -€303 | -14.3% |
| Suppliers | 440/4 | €2,129 | €1,825 | -€303 | -14.3% |
| Taxes, remuneration and social security | 45 | €19,562 | €33,200 | +€13,638 | +69.7% |
| Taxes | 450/3 | €10,831 | €16,715 | +€5,883 | +54.3% |
| Remuneration and social security | 454/9 | €8,731 | €16,485 | +€7,754 | +88.8% |
| Other amounts payable | 47/48 | €15,543 | €16,274 | +€731 | +4.7% |
| Remuneration, social security and pensions | 62 | €111,136 | €133,896 | +€22,760 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,066 | €5,173 | -€894 | -14.7% |
| Other operating charges | 640/8 | €1,741 | €2,599 | +€858 | +49.3% |
| Gross operating margin | 9900 | €97,836 | €134,744 | +€36,908 | +37.7% |
| Operating profit (loss) | 9901 | -€21,107 | -€6,924 | +€14,183 | +67.2% |
| Financial income | 75/76B | €14,872 | €10,730 | -€4,141 | -27.8% |
| Recurring financial income | 75 | €14,872 | €10,730 | -€4,141 | -27.8% |
| Financial charges | 65/66B | €230 | €1,320 | +€1,090 | +472.9% |
| Recurring financial charges | 65 | €230 | €1,320 | +€1,090 | +472.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,466 | €2,486 | +€8,952 | |
| Income taxes | 67/77 | €136 | €143 | +€7 | +5.2% |
| Profit (loss) for the period | 9904 | -€6,601 | €2,343 | +€8,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,601 | €2,343 | +€8,945 |
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 5 October 2026 via checked.be.