Le Comptoir Barbier: 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 Comptoir Barbier
Largest movements
- Cash +€5,588
up €5,588 (+131%), from €4,274 to €9,862
mainly Net result for the year (+€3,775) and Tax, wage and social debts (+€2,409)
- Tangible fixed assets +€1,174
new in 2025: €1,174
- Profit (loss) carried forward +€3,775
up €3,775 (+25.7%), from -€14,694 to -€10,919
- Tax, wage and social debts +€2,409
up €2,409 (+25.1%), from €9,605 to €12,014
of which Taxes: +€2,090
- Trade debts +€1,082
up €1,082 (+50.2%), from €2,155 to €3,237
- Other debts -€503
down €503 (-8.8%), from €5,707 to €5,204
- Gross operating margin +€18,249
up €18,249 (+44.7%), from €40,821 to €59,070
- Staff costs +€6,969
up €6,969 (+15.0%), from €46,457 to €53,427
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 | €5,774 | €12,536 | +€6,762 | +117% |
| Fixed assets | 21/28 | €1,500 | €2,674 | +€1,174 | +78.3% |
| Tangible fixed assets | 22/27 | - | €1,174 | +€1,174 | |
| Furniture and vehicles | 24 | - | €1,174 | +€1,174 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €4,274 | €9,862 | +€5,588 | +131% |
| Cash at bank and in hand | 54/58 | €4,274 | €9,862 | +€5,588 | +131% |
| Total equity and liabilities | 10/49 | €5,774 | €12,536 | +€6,762 | +117% |
| Equity | 10/15 | -€11,694 | -€7,919 | +€3,775 | +32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,694 | -€10,919 | +€3,775 | +25.7% |
| Amounts payable | 17/49 | €17,468 | €20,455 | +€2,987 | +17.1% |
| Amounts payable within one year | 42/48 | €17,468 | €20,455 | +€2,987 | +17.1% |
| Trade debts | 44 | €2,155 | €3,237 | +€1,082 | +50.2% |
| Suppliers | 440/4 | €2,155 | €3,237 | +€1,082 | +50.2% |
| Taxes, remuneration and social security | 45 | €9,605 | €12,014 | +€2,409 | +25.1% |
| Taxes | 450/3 | €3,020 | €5,110 | +€2,090 | +69.2% |
| Remuneration and social security | 454/9 | €6,585 | €6,904 | +€319 | +4.8% |
| Other amounts payable | 47/48 | €5,707 | €5,204 | -€503 | -8.8% |
| Remuneration, social security and pensions | 62 | €46,457 | €53,427 | +€6,969 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €421 | +€421 | |
| Other operating charges | 640/8 | €1,068 | €1,272 | +€204 | +19.1% |
| Gross operating margin | 9900 | €40,821 | €59,070 | +€18,249 | +44.7% |
| Operating profit (loss) | 9901 | -€6,705 | €3,951 | +€10,656 | |
| Financial charges | 65/66B | €77 | €176 | +€99 | +130% |
| Recurring financial charges | 65 | €77 | €176 | +€99 | +130% |
| Profit (loss) for the period before taxes | 9903 | -€6,781 | €3,775 | +€10,556 | |
| Profit (loss) for the period | 9904 | -€6,781 | €3,775 | +€10,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,781 | €3,775 | +€10,556 |
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 30 October 2026 via checked.be.