LA BARCHETTA: 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.
LA BARCHETTA
Largest movements
- Cash +€150,023
up €150,023 (+67.8%), from €221,196 to €371,219
mainly Net result for the year (+€206,589) and Tax, wage and social debts (+€76,450)
- Tangible fixed assets -€30,482
down €30,482 (-18.9%), from €160,882 to €130,400
of which Other tangible fixed assets: -€16,480
- Reserves +€100,000
up €100,000 (+98.2%), from €101,860 to €201,860
of which Distributable reserves: +€100,000
- Tax, wage and social debts +€76,450
up €76,450 (+86.2%), from €88,723 to €165,172
of which Taxes: +€78,473
- Profit (loss) carried forward -€33,411
down €33,411 (-22.8%), from €146,434 to €113,023
- Current portion of long-term debt -€12,987
down €12,987 (-92.8%), from €13,999 to €1,012
- Trade debts -€11,049
down €11,049 (-55.6%), from €19,889 to €8,840
- Gross operating margin +€99,060
up €99,060 (+19.1%), from €518,030 to €617,090
- Taxes +€24,791
up €24,791 (+38.9%), from €63,781 to €88,572
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 | €422,271 | €543,650 | +€121,379 | +28.7% |
| Fixed assets | 21/28 | €160,882 | €130,400 | -€30,482 | -18.9% |
| Tangible fixed assets | 22/27 | €160,882 | €130,400 | -€30,482 | -18.9% |
| Plant, machinery and equipment | 23 | €20,068 | €15,301 | -€4,767 | -23.8% |
| Furniture and vehicles | 24 | €24,858 | €15,622 | -€9,235 | -37.2% |
| Other tangible fixed assets | 26 | €115,956 | €99,477 | -€16,480 | -14.2% |
| Current assets | 29/58 | €261,389 | €413,250 | +€151,861 | +58.1% |
| Stocks and contracts in progress | 3 | €4,200 | €3,750 | -€450 | -10.7% |
| Stocks | 30/36 | €4,200 | €3,750 | -€450 | -10.7% |
| Amounts receivable within one year | 40/41 | €27,745 | €30,628 | +€2,883 | +10.4% |
| Trade receivables | 40 | €32 | €2,921 | +€2,889 | +8,911% |
| Other amounts receivable | 41 | €27,713 | €27,707 | -€6 | 0.0% |
| Cash at bank and in hand | 54/58 | €221,196 | €371,219 | +€150,023 | +67.8% |
| Deferred charges and accrued income | 490/1 | €8,247 | €7,652 | -€595 | -7.2% |
| Total equity and liabilities | 10/49 | €422,271 | €543,650 | +€121,379 | +28.7% |
| Equity | 10/15 | €291,467 | €354,704 | +€63,237 | +21.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €201,860 | +€100,000 | +98.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €200,000 | +€100,000 | +100% |
| Profit (loss) carried forward | 14 | €146,434 | €113,023 | -€33,411 | -22.8% |
| Investment grants | 15 | €24,573 | €21,221 | -€3,352 | -13.6% |
| Provisions and deferred taxes | 16 | €7,568 | €6,597 | -€971 | -12.8% |
| Deferred taxes | 168 | €7,568 | €6,597 | -€971 | -12.8% |
| Amounts payable | 17/49 | €123,236 | €182,349 | +€59,113 | +48.0% |
| Amounts payable within one year | 42/48 | €123,236 | €182,349 | +€59,113 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €13,999 | €1,012 | -€12,987 | -92.8% |
| Trade debts | 44 | €19,889 | €8,840 | -€11,049 | -55.6% |
| Suppliers | 440/4 | €19,889 | €8,840 | -€11,049 | -55.6% |
| Taxes, remuneration and social security | 45 | €88,723 | €165,172 | +€76,450 | +86.2% |
| Taxes | 450/3 | €60,323 | €138,796 | +€78,473 | +130% |
| Remuneration and social security | 454/9 | €28,400 | €26,377 | -€2,023 | -7.1% |
| Other amounts payable | 47/48 | €626 | €7,325 | +€6,699 | +1,071% |
| Remuneration, social security and pensions | 62 | €292,206 | €293,482 | +€1,275 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,538 | €30,482 | +€1,944 | +6.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €518,030 | €617,090 | +€99,060 | +19.1% |
| Operating profit (loss) | 9901 | €196,898 | €292,726 | +€95,828 | +48.7% |
| Financial income | 75/76B | €9,605 | €8,933 | -€672 | -7.0% |
| Recurring financial income | 75 | €9,605 | €8,933 | -€672 | -7.0% |
| Financial charges | 65/66B | €6,998 | €7,470 | +€471 | +6.7% |
| Recurring financial charges | 65 | €6,998 | €7,470 | +€471 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €199,505 | €294,190 | +€94,685 | +47.5% |
| Transfer from deferred taxes | 780 | €971 | €971 | = | 0.0% |
| Income taxes | 67/77 | €63,781 | €88,572 | +€24,791 | +38.9% |
| Profit (loss) for the period | 9904 | €136,695 | €206,589 | +€69,894 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €136,695 | €206,589 | +€69,894 | +51.1% |
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 16 October 2026 via checked.be.