FIGAROS BARBER: 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.
FIGAROS BARBER
Largest movements
- Cash +€8,639
up €8,639 (+201%), from €4,289 to €12,928
mainly Net result for the year (+€7,759) and Tax, wage and social debts (+€1,517)
- Receivables within one year +€660
up €660 (+256%), from €257 to €917
of which Trade receivables: +€660
- Profit (loss) carried forward +€7,759
up €7,759 (+79.4%), from -€9,772 to -€2,013
- Tax, wage and social debts +€1,517
up €1,517 (+64.2%), from €2,362 to €3,879
- Gross operating margin +€2,942
up €2,942 (+56.2%), from €5,238 to €8,180
- Staff costs -€365
no longer reported in 2025 (was €365)
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 | €4,927 | €14,183 | +€9,256 | +188% |
| Current assets | 29/58 | €4,927 | €14,183 | +€9,256 | +188% |
| Stocks and contracts in progress | 3 | €39 | €96 | +€57 | +147% |
| Stocks | 30/36 | €39 | €96 | +€57 | +147% |
| Amounts receivable within one year | 40/41 | €257 | €917 | +€660 | +256% |
| Trade receivables | 40 | - | €660 | +€660 | |
| Other amounts receivable | 41 | €257 | €257 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,289 | €12,928 | +€8,639 | +201% |
| Deferred charges and accrued income | 490/1 | €342 | €242 | -€100 | -29.1% |
| Total equity and liabilities | 10/49 | €4,927 | €14,183 | +€9,256 | +188% |
| Equity | 10/15 | -€7,772 | -€13 | +€7,759 | +99.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,772 | -€2,013 | +€7,759 | +79.4% |
| Amounts payable | 17/49 | €12,699 | €14,196 | +€1,497 | +11.8% |
| Amounts payable within one year | 42/48 | €12,699 | €14,196 | +€1,497 | +11.8% |
| Trade debts | 44 | €605 | €605 | = | 0.0% |
| Suppliers | 440/4 | €605 | €605 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,362 | €3,879 | +€1,517 | +64.2% |
| Taxes | 450/3 | €2,362 | €3,879 | +€1,517 | +64.2% |
| Other amounts payable | 47/48 | €9,732 | €9,712 | -€20 | -0.2% |
| Remuneration, social security and pensions | 62 | €365 | - | -€365 | |
| Other operating charges | 640/8 | €375 | €350 | -€25 | -6.6% |
| Gross operating margin | 9900 | €5,238 | €8,180 | +€2,942 | +56.2% |
| Operating profit (loss) | 9901 | €4,498 | €7,830 | +€3,331 | +74.1% |
| Financial charges | 65/66B | €148 | €70 | -€78 | -52.6% |
| Recurring financial charges | 65 | €148 | €70 | -€78 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €4,350 | €7,759 | +€3,409 | +78.4% |
| Profit (loss) for the period | 9904 | €4,350 | €7,759 | +€3,409 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,350 | €7,759 | +€3,409 | +78.4% |
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 14 October 2026 via checked.be.