JD BARBER: what changed
JD BARBER
Largest movements
- Receivables within one year +€25,006
up €25,006 (+722%), from €3,466 to €28,471
- Cash -€16,776
down €16,776 (-80.2%), from €20,918 to €4,142
mainly Receivables within one year (-€25,006) and Trade debts (-€2,753)
- Tangible fixed assets -€13,316
no longer reported in 2025 (was €13,316)
of which Land and buildings: -€8,846
- Trade debts -€2,753
down €2,753 (-94.8%), from €2,903 to €150
- Tax, wage and social debts -€2,462
down €2,462 (-16.3%), from €15,080 to €12,618
of which Remuneration and social security: -€4,350
- Staff costs +€25,187
up €25,187 (+114%), from €22,094 to €47,282
- Taxes -€4,539
down €4,539 (-75.2%), from €6,038 to €1,499
- Gross operating margin +€3,474
up €3,474 (+7.5%), from €46,518 to €49,991
- Depreciation -€1,267
no longer reported in 2025 (was €1,267)
- Other operating charges -€1,030
down €1,030 (-47.3%), from €2,179 to €1,149
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,994 | €32,922 | -€5,073 | -13.4% |
| Fixed assets | 21/28 | €13,611 | €295 | -€13,316 | -97.8% |
| Tangible fixed assets | 22/27 | €13,316 | - | -€13,316 | |
| Land and buildings | 22 | €8,846 | - | -€8,846 | |
| Plant, machinery and equipment | 23 | €678 | - | -€678 | |
| Furniture and vehicles | 24 | €554 | - | -€554 | |
| Other tangible fixed assets | 26 | €3,238 | - | -€3,238 | |
| Financial fixed assets | 28 | €295 | €295 | = | 0.0% |
| Current assets | 29/58 | €24,383 | €32,627 | +€8,243 | +33.8% |
| Amounts receivable within one year | 40/41 | €3,466 | €28,471 | +€25,006 | +722% |
| Other amounts receivable | 41 | €3,466 | €28,471 | +€25,006 | +722% |
| Cash at bank and in hand | 54/58 | €20,918 | €4,142 | -€16,776 | -80.2% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €37,994 | €32,922 | -€5,073 | -13.4% |
| Equity | 10/15 | €20,011 | €20,153 | +€142 | +0.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,011 | €15,153 | +€142 | +0.9% |
| Amounts payable | 17/49 | €17,983 | €12,768 | -€5,215 | -29.0% |
| Amounts payable within one year | 42/48 | €17,983 | €12,768 | -€5,215 | -29.0% |
| Trade debts | 44 | €2,903 | €150 | -€2,753 | -94.8% |
| Suppliers | 440/4 | €2,903 | €150 | -€2,753 | -94.8% |
| Taxes, remuneration and social security | 45 | €15,080 | €12,618 | -€2,462 | -16.3% |
| Taxes | 450/3 | €10,730 | €12,618 | +€1,888 | +17.6% |
| Remuneration and social security | 454/9 | €4,350 | - | -€4,350 | |
| Remuneration, social security and pensions | 62 | €22,094 | €47,282 | +€25,187 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,267 | - | -€1,267 | |
| Other operating charges | 640/8 | €2,179 | €1,149 | -€1,030 | -47.3% |
| Gross operating margin | 9900 | €46,518 | €49,991 | +€3,474 | +7.5% |
| Operating profit (loss) | 9901 | €20,978 | €1,561 | -€19,417 | -92.6% |
| Financial income | 75/76B | €100 | €835 | +€735 | +737% |
| Recurring financial income | 75 | €100 | €835 | +€735 | +737% |
| Financial charges | 65/66B | €28 | €755 | +€727 | +2,596% |
| Recurring financial charges | 65 | €28 | €755 | +€727 | +2,596% |
| Profit (loss) for the period before taxes | 9903 | €21,049 | €1,641 | -€19,408 | -92.2% |
| Income taxes | 67/77 | €6,038 | €1,499 | -€4,539 | -75.2% |
| Profit (loss) for the period | 9904 | €15,011 | €142 | -€14,869 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,011 | €142 | -€14,869 | -99.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.