FIVE 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.
FIVE BARBER
Largest movements
- Receivables within one year -€82,431
down €82,431 (-96.9%), from €85,102 to €2,671
of which Trade receivables: -€85,024
- Tangible fixed assets -€10,123
no longer reported in 2025 (was €10,123)
of which Furniture and vehicles: -€8,245
- Advances received -€154,156
no longer reported in 2025 (was €154,156)
- Profit (loss) carried forward +€28,153
up €28,153 (+26.0%), from -€108,466 to -€80,313
- Other debts +€12,238
up €12,238 (+66.8%), from €18,312 to €30,549
- Tax, wage and social debts +€11,896
up €11,896 (+39.3%), from €30,284 to €42,180
of which Taxes: +€12,112
- Trade debts +€8,466
up €8,466 (+224.5%), from €3,771 to €12,237
- Staff costs -€32,112
down €32,112 (-78.6%), from €40,853 to €8,741
- Gross operating margin +€11,362
up €11,362 (+30.1%), from €37,800 to €49,162
- Depreciation -€5,148
no longer reported in 2025 (was €5,148)
- Financial income +€3,948
up €3,948 (+564045.7%), from €1 to €3,949
- Other operating charges +€2,993
up €2,993 (+285.9%), from €1,047 to €4,040
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 | €108,057 | €14,716 | -€93,340 | -86.4% |
| Fixed assets | 21/28 | €22,123 | €12,000 | -€10,123 | -45.8% |
| Tangible fixed assets | 22/27 | €10,123 | - | -€10,123 | |
| Plant, machinery and equipment | 23 | €1,877 | - | -€1,877 | |
| Furniture and vehicles | 24 | €8,245 | - | -€8,245 | |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €85,934 | €2,716 | -€83,217 | -96.8% |
| Amounts receivable within one year | 40/41 | €85,102 | €2,671 | -€82,431 | -96.9% |
| Trade receivables | 40 | €85,024 | - | -€85,024 | |
| Other amounts receivable | 41 | €78 | €2,671 | +€2,593 | +3325.0% |
| Cash at bank and in hand | 54/58 | €692 | - | -€692 | |
| Deferred charges and accrued income | 490/1 | €139 | €45 | -€94 | -67.7% |
| Total equity and liabilities | 10/49 | €108,057 | €14,716 | -€93,340 | -86.4% |
| Equity | 10/15 | -€98,466 | -€70,313 | +€28,153 | +28.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,466 | -€80,313 | +€28,153 | +26.0% |
| Amounts payable | 17/49 | €206,522 | €85,030 | -€121,493 | -58.8% |
| Amounts payable within one year | 42/48 | €206,522 | €85,030 | -€121,493 | -58.8% |
| Financial debts | 43 | - | €64 | +€64 | |
| Credit institutions | 430/8 | - | €64 | +€64 | |
| Trade debts | 44 | €3,771 | €12,237 | +€8,466 | +224.5% |
| Suppliers | 440/4 | €3,771 | €12,237 | +€8,466 | +224.5% |
| Advances received on contracts in progress | 46 | €154,156 | - | -€154,156 | |
| Taxes, remuneration and social security | 45 | €30,284 | €42,180 | +€11,896 | +39.3% |
| Taxes | 450/3 | €26,100 | €38,212 | +€12,112 | +46.4% |
| Remuneration and social security | 454/9 | €4,184 | €3,968 | -€217 | -5.2% |
| Other amounts payable | 47/48 | €18,312 | €30,549 | +€12,238 | +66.8% |
| Remuneration, social security and pensions | 62 | €40,853 | €8,741 | -€32,112 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,148 | - | -€5,148 | |
| Other operating charges | 640/8 | €1,047 | €4,040 | +€2,993 | +285.9% |
| Non-recurring operating charges | 66A | - | €10,123 | +€10,123 | |
| Gross operating margin | 9900 | €37,800 | €49,162 | +€11,362 | +30.1% |
| Operating profit (loss) | 9901 | -€9,247 | €26,258 | +€35,506 | |
| Financial income | 75/76B | €1 | €3,949 | +€3,948 | +564045.7% |
| Recurring financial income | 75 | €1 | €3,949 | +€3,948 | +564045.7% |
| Financial charges | 65/66B | €1,149 | €2,055 | +€906 | +78.9% |
| Recurring financial charges | 65 | €1,149 | €2,055 | +€906 | +78.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,395 | €28,153 | +€38,548 | |
| Profit (loss) for the period | 9904 | -€10,395 | €28,153 | +€38,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,395 | €28,153 | +€38,548 |
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 29 September 2026 via checked.be.