dU BARRY: 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.
dU BARRY
Largest movements
- Tangible fixed assets +€258,923
up €258,923 (+24.0%), from €1.1m to €1.3m
of which Land and buildings: +€263,358
- Stocks and contracts -€66,730
down €66,730 (-41.9%), from €159,231 to €92,501
- Receivables within one year +€50,321
up €50,321 (+36.6%), from €137,611 to €187,932
of which Other amounts receivable: +€70,418
- Debts after one year +€179,134
up €179,134 (+40.3%), from €444,673 to €623,807
- Profit (loss) carried forward +€101,359
up €101,359 (+52.4%), from €193,362 to €294,721
- Current portion of long-term debt -€38,870
down €38,870 (-8.3%), from €470,706 to €431,836
- Trade debts +€31,687
new in 2025: €31,687
- Tax, wage and social debts -€21,033
down €21,033 (-76.6%), from €27,465 to €6,432
- Gross operating margin +€132,911
up €132,911 (+48.5%), from €274,153 to €407,064
- Taxes +€35,820
up €35,820, from -€20,000 to €15,820
- Staff costs +€26,210
up €26,210 (+14.9%), from €175,738 to €201,948
- Other operating charges +€12,779
up €12,779 (+545%), from €2,345 to €15,124
- Depreciation -€8,519
down €8,519 (-12.3%), from €69,361 to €60,842
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 | €1,564,494 | €1,816,771 | +€252,277 | +16.1% |
| Fixed assets | 21/28 | €1,082,402 | €1,341,325 | +€258,923 | +23.9% |
| Tangible fixed assets | 22/27 | €1,079,935 | €1,338,858 | +€258,923 | +24.0% |
| Land and buildings | 22 | €1,062,834 | €1,326,192 | +€263,358 | +24.8% |
| Plant, machinery and equipment | 23 | €12,074 | €7,721 | -€4,353 | -36.1% |
| Furniture and vehicles | 24 | €5,027 | €4,945 | -€82 | -1.6% |
| Financial fixed assets | 28 | €2,467 | €2,467 | = | 0.0% |
| Current assets | 29/58 | €482,092 | €475,446 | -€6,646 | -1.4% |
| Stocks and contracts in progress | 3 | €159,231 | €92,501 | -€66,730 | -41.9% |
| Stocks | 30/36 | €159,231 | €92,501 | -€66,730 | -41.9% |
| Amounts receivable within one year | 40/41 | €137,611 | €187,932 | +€50,321 | +36.6% |
| Trade receivables | 40 | €108,029 | €87,932 | -€20,097 | -18.6% |
| Other amounts receivable | 41 | €29,582 | €100,000 | +€70,418 | +238% |
| Cash at bank and in hand | 54/58 | €185,250 | €195,013 | +€9,763 | +5.3% |
| Total equity and liabilities | 10/49 | €1,564,494 | €1,816,771 | +€252,277 | +16.1% |
| Equity | 10/15 | €532,694 | €634,053 | +€101,359 | +19.0% |
| Contributions | 10/11 | €173,525 | €173,525 | = | 0.0% |
| Reserves | 13 | €165,807 | €165,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,749 | €17,749 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,749 | €17,749 | = | 0.0% |
| Distributable reserves | 133 | €148,058 | €148,058 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,362 | €294,721 | +€101,359 | +52.4% |
| Provisions and deferred taxes | 16 | €88,956 | €88,956 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €88,956 | €88,956 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €88,956 | +€88,956 | |
| Environmental obligations | 163 | €88,956 | - | -€88,956 | |
| Amounts payable | 17/49 | €942,844 | €1,093,762 | +€150,918 | +16.0% |
| Amounts payable after more than one year | 17 | €444,673 | €623,807 | +€179,134 | +40.3% |
| Financial debts | 170/4 | €444,673 | €623,807 | +€179,134 | +40.3% |
| Amounts payable within one year | 42/48 | €498,171 | €469,955 | -€28,216 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €470,706 | €431,836 | -€38,870 | -8.3% |
| Trade debts | 44 | - | €31,687 | +€31,687 | |
| Suppliers | 440/4 | - | €31,687 | +€31,687 | |
| Taxes, remuneration and social security | 45 | €27,465 | €6,432 | -€21,033 | -76.6% |
| Taxes | 450/3 | €27,465 | €6,432 | -€21,033 | -76.6% |
| Non-recurring operating income | 76A | - | €2,288 | +€2,288 | |
| Remuneration, social security and pensions | 62 | €175,738 | €201,948 | +€26,210 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,361 | €60,842 | -€8,519 | -12.3% |
| Other operating charges | 640/8 | €2,345 | €15,124 | +€12,779 | +545% |
| Non-recurring operating charges | 66A | - | -€318 | -€318 | |
| Gross operating margin | 9900 | €274,153 | €407,064 | +€132,911 | +48.5% |
| Operating profit (loss) | 9901 | €26,709 | €129,468 | +€102,759 | +385% |
| Financial income | 75/76B | €3,910 | €2,979 | -€931 | -23.8% |
| Recurring financial income | 75 | €3,910 | €2,979 | -€931 | -23.8% |
| Financial charges | 65/66B | €13,817 | €15,268 | +€1,451 | +10.5% |
| Recurring financial charges | 65 | €13,817 | €15,268 | +€1,451 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €16,802 | €117,179 | +€100,377 | +597% |
| Income taxes | 67/77 | -€20,000 | €15,820 | +€35,820 | |
| Profit (loss) for the period | 9904 | €36,802 | €101,359 | +€64,557 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €36,802 | €101,359 | +€64,557 | +175% |
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 21 October 2026 via checked.be.