LA BARRIERE: 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 BARRIERE
Largest movements
- Cash -€30,992
down €30,992 (-59.4%), from €52,138 to €21,146
mainly Investment in fixed assets (net) (-€58,644) and Debts after one year (-€11,067)
- Tangible fixed assets +€21,395
up €21,395 (+13.4%), from €159,344 to €180,739
of which Plant, machinery and equipment: +€39,785
- Stocks and contracts +€2,833
up €2,833 (+96.0%), from €2,952 to €5,786
- Debts after one year -€11,067
down €11,067 (-31.6%), from €35,064 to €23,997
- Profit (loss) carried forward +€8,325
up €8,325 (+8.3%), from €100,471 to €108,796
- Tax, wage and social debts -€4,436
down €4,436 (-42.9%), from €10,337 to €5,901
of which Taxes: -€5,548
- Advances received +€2,560
up €2,560 (+68.2%), from €3,756 to €6,315
- Gross operating margin -€12,437
down €12,437 (-18.1%), from €68,770 to €56,333
- Other operating charges -€7,941
down €7,941 (-84.3%), from €9,415 to €1,474
- Staff costs +€6,074
new in 2025: €6,074
- Depreciation +€4,111
up €4,111 (+12.5%), from €32,928 to €37,039
- Taxes -€4,015
down €4,015 (-73.0%), from €5,499 to €1,484
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 | €235,967 | €230,442 | -€5,525 | -2.3% |
| Fixed assets | 21/28 | €159,344 | €180,949 | +€21,605 | +13.6% |
| Tangible fixed assets | 22/27 | €159,344 | €180,739 | +€21,395 | +13.4% |
| Plant, machinery and equipment | 23 | €89,315 | €129,101 | +€39,785 | +44.5% |
| Furniture and vehicles | 24 | €70,029 | €51,638 | -€18,390 | -26.3% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €76,622 | €49,493 | -€27,129 | -35.4% |
| Stocks and contracts in progress | 3 | €2,952 | €5,786 | +€2,833 | +96.0% |
| Stocks | 30/36 | €2,952 | €5,786 | +€2,833 | +96.0% |
| Amounts receivable within one year | 40/41 | €19,534 | €19,474 | -€61 | -0.3% |
| Trade receivables | 40 | €19,531 | €19,464 | -€67 | -0.3% |
| Other amounts receivable | 41 | €4 | €10 | +€6 | +167% |
| Cash at bank and in hand | 54/58 | €52,138 | €21,146 | -€30,992 | -59.4% |
| Deferred charges and accrued income | 490/1 | €1,998 | €3,088 | +€1,090 | +54.5% |
| Total equity and liabilities | 10/49 | €235,967 | €230,442 | -€5,525 | -2.3% |
| Equity | 10/15 | €114,731 | €123,056 | +€8,325 | +7.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,471 | €108,796 | +€8,325 | +8.3% |
| Amounts payable | 17/49 | €121,236 | €107,387 | -€13,849 | -11.4% |
| Amounts payable after more than one year | 17 | €35,064 | €23,997 | -€11,067 | -31.6% |
| Financial debts | 170/4 | €35,064 | €23,997 | -€11,067 | -31.6% |
| Amounts payable within one year | 42/48 | €85,172 | €83,390 | -€1,782 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €10,692 | €11,067 | +€375 | +3.5% |
| Trade debts | 44 | €12,954 | €11,070 | -€1,884 | -14.5% |
| Suppliers | 440/4 | €12,954 | €11,070 | -€1,884 | -14.5% |
| Advances received on contracts in progress | 46 | €3,756 | €6,315 | +€2,560 | +68.2% |
| Taxes, remuneration and social security | 45 | €10,337 | €5,901 | -€4,436 | -42.9% |
| Taxes | 450/3 | €10,337 | €4,789 | -€5,548 | -53.7% |
| Remuneration and social security | 454/9 | - | €1,112 | +€1,112 | |
| Other amounts payable | 47/48 | €47,434 | €49,037 | +€1,603 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €0 | -€1,000 | -100% |
| Remuneration, social security and pensions | 62 | - | €6,074 | +€6,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,928 | €37,039 | +€4,111 | +12.5% |
| Other operating charges | 640/8 | €9,415 | €1,474 | -€7,941 | -84.3% |
| Gross operating margin | 9900 | €68,770 | €56,333 | -€12,437 | -18.1% |
| Operating profit (loss) | 9901 | €26,427 | €11,747 | -€14,681 | -55.6% |
| Financial income | 75/76B | €214 | €245 | +€31 | +14.2% |
| Recurring financial income | 75 | €214 | €245 | +€31 | +14.2% |
| Financial charges | 65/66B | €1,666 | €2,182 | +€516 | +31.0% |
| Recurring financial charges | 65 | €1,666 | €2,182 | +€516 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €24,976 | €9,809 | -€15,166 | -60.7% |
| Income taxes | 67/77 | €5,499 | €1,484 | -€4,015 | -73.0% |
| Profit (loss) for the period | 9904 | €19,476 | €8,325 | -€11,151 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,476 | €8,325 | -€11,151 | -57.3% |
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 24 October 2026 via checked.be.