GBARBARIN: 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.
GBARBARIN
Largest movements
- Receivables within one year +€47,677
up €47,677 (+152%), from €31,450 to €79,127
of which Other amounts receivable: +€48,382
- Cash -€38,433
down €38,433 (-29.4%), from €130,678 to €92,245
mainly Contributions, distributions and other (-€77,647) and Receivables within one year (-€47,677)
- Deferred charges and accrued income -€1,981
down €1,981 (-42.1%), from €4,709 to €2,728
- Reserves +€75,696
new in 2025: €75,696
- Profit (loss) carried forward -€73,306
no longer reported in 2025 (was €73,306)
- Other debts +€26,783
up €26,783 (+52.7%), from €50,864 to €77,647
- Tax, wage and social debts -€19,977
down €19,977 (-53.7%), from €37,193 to €17,216
of which Taxes: -€22,977
- Trade debts -€1,933
down €1,933 (-55.7%), from €3,473 to €1,540
- Gross operating margin +€17,718
up €17,718 (+18.2%), from €97,191 to €114,909
- Taxes +€12,999
up €12,999 (+64.5%), from €20,168 to €33,166
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 | €166,836 | €174,100 | +€7,263 | +4.4% |
| Current assets | 29/58 | €166,836 | €174,100 | +€7,263 | +4.4% |
| Amounts receivable within one year | 40/41 | €31,450 | €79,127 | +€47,677 | +152% |
| Trade receivables | 40 | €31,244 | €30,539 | -€705 | -2.3% |
| Other amounts receivable | 41 | €206 | €48,588 | +€48,382 | +23,522% |
| Cash at bank and in hand | 54/58 | €130,678 | €92,245 | -€38,433 | -29.4% |
| Deferred charges and accrued income | 490/1 | €4,709 | €2,728 | -€1,981 | -42.1% |
| Total equity and liabilities | 10/49 | €166,836 | €174,100 | +€7,263 | +4.4% |
| Equity | 10/15 | €75,306 | €77,696 | +€2,390 | +3.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €75,696 | +€75,696 | |
| Distributable reserves | 133 | - | €75,696 | +€75,696 | |
| Profit (loss) carried forward | 14 | €73,306 | - | -€73,306 | |
| Amounts payable | 17/49 | €91,530 | €96,403 | +€4,873 | +5.3% |
| Amounts payable within one year | 42/48 | €91,530 | €96,403 | +€4,873 | +5.3% |
| Trade debts | 44 | €3,473 | €1,540 | -€1,933 | -55.7% |
| Suppliers | 440/4 | €3,473 | €1,540 | -€1,933 | -55.7% |
| Taxes, remuneration and social security | 45 | €37,193 | €17,216 | -€19,977 | -53.7% |
| Taxes | 450/3 | €37,193 | €14,216 | -€22,977 | -61.8% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €50,864 | €77,647 | +€26,783 | +52.7% |
| Other operating charges | 640/8 | €896 | €571 | -€325 | -36.3% |
| Gross operating margin | 9900 | €97,191 | €114,909 | +€17,718 | +18.2% |
| Operating profit (loss) | 9901 | €96,295 | €114,338 | +€18,043 | +18.7% |
| Financial income | 75/76B | - | €547 | +€547 | |
| Recurring financial income | 75 | - | €547 | +€547 | |
| Financial charges | 65/66B | €1,962 | €1,682 | -€280 | -14.3% |
| Recurring financial charges | 65 | €1,962 | €1,682 | -€280 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €94,333 | €113,203 | +€18,870 | +20.0% |
| Income taxes | 67/77 | €20,168 | €33,166 | +€12,999 | +64.5% |
| Profit (loss) for the period | 9904 | €74,165 | €80,037 | +€5,872 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,165 | €80,037 | +€5,872 | +7.9% |
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 23 October 2026 via checked.be.