IMMO BARBIR: 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.
IMMO BARBIR
Largest movements
- Tangible fixed assets +€93,705
up €93,705 (+3.9%), from €2.4m to €2.5m
of which Plant, machinery and equipment: +€163,052
- Debts after one year +€66,616
up €66,616 (+2.7%), from €2.5m to €2.6m
of which Financial debts: +€45,371
- Profit (loss) carried forward +€43,681
up €43,681 (+19.8%), from -€220,781 to -€177,100
- Gross operating margin +€26,222
up €26,222 (+12.9%), from €204,029 to €230,250
- Depreciation -€24,487
down €24,487 (-17.0%), from €144,461 to €119,975
- Other operating charges -€6,538
down €6,538 (-18.8%), from €34,826 to €28,288
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 | €2,438,035 | €2,552,826 | +€114,791 | +4.7% |
| Fixed assets | 21/28 | €2,417,068 | €2,510,774 | +€93,705 | +3.9% |
| Tangible fixed assets | 22/27 | €2,417,068 | €2,510,774 | +€93,705 | +3.9% |
| Land and buildings | 22 | €2,149,521 | €2,080,174 | -€69,347 | -3.2% |
| Plant, machinery and equipment | 23 | €267,548 | €430,600 | +€163,052 | +60.9% |
| Current assets | 29/58 | €20,967 | €42,053 | +€21,086 | +100.6% |
| Amounts receivable within one year | 40/41 | - | €3,651 | +€3,651 | |
| Trade receivables | 40 | - | €3,651 | +€3,651 | |
| Cash at bank and in hand | 54/58 | €20,521 | €28,888 | +€8,367 | +40.8% |
| Deferred charges and accrued income | 490/1 | €446 | €9,514 | +€9,068 | +2034.9% |
| Total equity and liabilities | 10/49 | €2,438,035 | €2,552,826 | +€114,791 | +4.7% |
| Equity | 10/15 | -€200,781 | -€157,100 | +€43,681 | +21.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€220,781 | -€177,100 | +€43,681 | +19.8% |
| Amounts payable | 17/49 | €2,638,817 | €2,709,927 | +€71,110 | +2.7% |
| Amounts payable after more than one year | 17 | €2,488,506 | €2,555,122 | +€66,616 | +2.7% |
| Financial debts | 170/4 | €1,523,541 | €1,568,912 | +€45,371 | +3.0% |
| Other amounts payable | 178/9 | €964,964 | €986,210 | +€21,246 | +2.2% |
| Amounts payable within one year | 42/48 | €150,311 | €154,804 | +€4,494 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €121,086 | €133,596 | +€12,511 | +10.3% |
| Trade debts | 44 | €26,767 | €18,463 | -€8,304 | -31.0% |
| Suppliers | 440/4 | €26,767 | €18,463 | -€8,304 | -31.0% |
| Advances received on contracts in progress | 46 | €2,417 | €2,349 | -€68 | -2.8% |
| Taxes, remuneration and social security | 45 | €41 | €396 | +€355 | +861.1% |
| Taxes | 450/3 | €41 | €396 | +€355 | +861.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,461 | €119,975 | -€24,487 | -17.0% |
| Other operating charges | 640/8 | €34,826 | €28,288 | -€6,538 | -18.8% |
| Gross operating margin | 9900 | €204,029 | €230,250 | +€26,222 | +12.9% |
| Operating profit (loss) | 9901 | €24,741 | €81,988 | +€57,247 | +231.4% |
| Financial income | 75/76B | €42 | €10 | -€32 | -76.2% |
| Recurring financial income | 75 | €42 | €10 | -€32 | -76.2% |
| Financial charges | 65/66B | €36,283 | €38,318 | +€2,035 | +5.6% |
| Recurring financial charges | 65 | €36,283 | €38,318 | +€2,035 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,500 | €43,681 | +€55,180 | |
| Profit (loss) for the period | 9904 | -€11,500 | €43,681 | +€55,180 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,500 | €43,681 | +€55,180 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.