LE BARRILLEC: 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.
LE BARRILLEC
Largest movements
- Cash +€32,440
up €32,440 (+180%), from €18,067 to €50,508
mainly Net result for the year (+€43,907) and Depreciation (+€30,198)
- Deferred charges and accrued income -€25,216
down €25,216 (-73.6%), from €34,269 to €9,053
- Tangible fixed assets -€24,198
down €24,198 (-23.9%), from €101,096 to €76,898
of which Furniture and vehicles: -€23,201
- Receivables within one year -€21,864
down €21,864 (-28.2%), from €77,608 to €55,745
- Intangible fixed assets -€6,000
down €6,000 (-16.0%), from €37,500 to €31,500
- Debts after one year -€34,548
down €34,548 (-31.0%), from €111,437 to €76,889
- Other debts +€24,650
new in 2025: €24,650
- Profit (loss) carried forward -€22,114
down €22,114 (-43.3%), from €51,128 to €29,014
- Trade debts -€8,653
down €8,653 (-82.2%), from €10,527 to €1,874
- Current portion of long-term debt -€3,274
down €3,274 (-8.7%), from €37,822 to €34,548
- Gross operating margin +€53,666
up €53,666 (+99.7%), from €53,817 to €107,484
- Taxes +€12,627
up €12,627 (+239%), from €5,285 to €17,912
- Financial charges +€7,167
up €7,167 (+142%), from €5,055 to €12,222
- Depreciation +€6,910
up €6,910 (+29.7%), from €23,288 to €30,198
- Other operating charges -€4,293
down €4,293 (-70.6%), from €6,083 to €1,790
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 | €268,540 | €223,943 | -€44,597 | -16.6% |
| Fixed assets | 21/28 | €138,596 | €108,638 | -€29,958 | -21.6% |
| Intangible fixed assets | 21 | €37,500 | €31,500 | -€6,000 | -16.0% |
| Tangible fixed assets | 22/27 | €101,096 | €76,898 | -€24,198 | -23.9% |
| Plant, machinery and equipment | 23 | €1,382 | €385 | -€997 | -72.1% |
| Furniture and vehicles | 24 | €99,714 | €76,513 | -€23,201 | -23.3% |
| Financial fixed assets | 28 | - | €240 | +€240 | |
| Current assets | 29/58 | €129,944 | €115,305 | -€14,639 | -11.3% |
| Amounts receivable within one year | 40/41 | €77,608 | €55,745 | -€21,864 | -28.2% |
| Other amounts receivable | 41 | €77,608 | €55,745 | -€21,864 | -28.2% |
| Cash at bank and in hand | 54/58 | €18,067 | €50,508 | +€32,440 | +180% |
| Deferred charges and accrued income | 490/1 | €34,269 | €9,053 | -€25,216 | -73.6% |
| Total equity and liabilities | 10/49 | €268,540 | €223,943 | -€44,597 | -16.6% |
| Equity | 10/15 | €54,128 | €32,014 | -€22,114 | -40.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,128 | €29,014 | -€22,114 | -43.3% |
| Amounts payable | 17/49 | €214,412 | €191,929 | -€22,483 | -10.5% |
| Amounts payable after more than one year | 17 | €111,437 | €76,889 | -€34,548 | -31.0% |
| Financial debts | 170/4 | €111,437 | €76,889 | -€34,548 | -31.0% |
| Amounts payable within one year | 42/48 | €102,328 | €115,040 | +€12,712 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €37,822 | €34,548 | -€3,274 | -8.7% |
| Trade debts | 44 | €10,527 | €1,874 | -€8,653 | -82.2% |
| Suppliers | 440/4 | €10,527 | €1,874 | -€8,653 | -82.2% |
| Taxes, remuneration and social security | 45 | €53,980 | €53,968 | -€11 | 0.0% |
| Taxes | 450/3 | €53,980 | €53,968 | -€11 | 0.0% |
| Other amounts payable | 47/48 | - | €24,650 | +€24,650 | |
| Accrued charges and deferred income | 492/3 | €647 | - | -€647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,288 | €30,198 | +€6,910 | +29.7% |
| Other operating charges | 640/8 | €6,083 | €1,790 | -€4,293 | -70.6% |
| Non-recurring operating charges | 66A | - | €1,455 | +€1,455 | |
| Gross operating margin | 9900 | €53,817 | €107,484 | +€53,666 | +99.7% |
| Operating profit (loss) | 9901 | €24,446 | €74,041 | +€49,595 | +203% |
| Financial charges | 65/66B | €5,055 | €12,222 | +€7,167 | +142% |
| Recurring financial charges | 65 | €5,055 | €12,222 | +€7,167 | +142% |
| Profit (loss) for the period before taxes | 9903 | €19,391 | €61,819 | +€42,428 | +219% |
| Income taxes | 67/77 | €5,285 | €17,912 | +€12,627 | +239% |
| Profit (loss) for the period | 9904 | €14,107 | €43,907 | +€29,801 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €14,107 | €43,907 | +€29,801 | +211% |
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 22 October 2026 via checked.be.