HIVDA 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.
HIVDA BARBER
Largest movements
- Cash +€3,707
up €3,707 (+151%), from €2,454 to €6,161
mainly Net result for the year (+€3,305) and Stocks and contracts (+€1,050)
- Stocks and contracts -€1,050
down €1,050 (-51.5%), from €2,040 to €990
- Profit (loss) carried forward +€3,305
up €3,305 (+139%), from €2,378 to €5,683
- Tax, wage and social debts -€419
down €419 (-12.7%), from €3,291 to €2,872
- Trade debts -€155
down €155 (-92.7%), from €167 to €12
- Staff costs -€11,000
no longer reported in 2025 (was €11,000)
- Gross operating margin -€9,973
down €9,973 (-68.3%), from €14,603 to €4,631
- Other operating charges -€789
down €789 (-52.9%), from €1,492 to €703
- Taxes +€431
up €431 (+328%), from €131 to €563
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 | €6,337 | €9,067 | +€2,731 | +43.1% |
| Current assets | 29/58 | €6,337 | €9,067 | +€2,731 | +43.1% |
| Stocks and contracts in progress | 3 | €2,040 | €990 | -€1,050 | -51.5% |
| Stocks | 30/36 | €2,040 | €990 | -€1,050 | -51.5% |
| Amounts receivable within one year | 40/41 | €1,842 | €1,916 | +€74 | +4.0% |
| Other amounts receivable | 41 | €1,842 | €1,916 | +€74 | +4.0% |
| Cash at bank and in hand | 54/58 | €2,454 | €6,161 | +€3,707 | +151% |
| Total equity and liabilities | 10/49 | €6,337 | €9,067 | +€2,731 | +43.1% |
| Equity | 10/15 | €2,878 | €6,183 | +€3,305 | +115% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Capital | 10 | €500 | €500 | = | 0.0% |
| Issued capital | 100 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,378 | €5,683 | +€3,305 | +139% |
| Amounts payable | 17/49 | €3,459 | €2,885 | -€574 | -16.6% |
| Amounts payable within one year | 42/48 | €3,459 | €2,885 | -€574 | -16.6% |
| Trade debts | 44 | €167 | €12 | -€155 | -92.7% |
| Suppliers | 440/4 | €167 | €12 | -€155 | -92.7% |
| Taxes, remuneration and social security | 45 | €3,291 | €2,872 | -€419 | -12.7% |
| Taxes | 450/3 | €3,291 | €2,872 | -€419 | -12.7% |
| Remuneration, social security and pensions | 62 | €11,000 | - | -€11,000 | |
| Other operating charges | 640/8 | €1,492 | €703 | -€789 | -52.9% |
| Gross operating margin | 9900 | €14,603 | €4,631 | -€9,973 | -68.3% |
| Operating profit (loss) | 9901 | €2,111 | €3,927 | +€1,816 | +86.0% |
| Financial charges | 65/66B | €60 | €60 | -€0 | -0.2% |
| Recurring financial charges | 65 | €60 | €60 | -€0 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €2,051 | €3,867 | +€1,816 | +88.6% |
| Income taxes | 67/77 | €131 | €563 | +€431 | +328% |
| Profit (loss) for the period | 9904 | €1,920 | €3,305 | +€1,385 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,920 | €3,305 | +€1,385 | +72.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.