LES BARALBINS: 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.
LES BARALBINS
Largest movements
- Tangible fixed assets +€495,861
up €495,861 (+30.7%), from €1.6m to €2.1m
of which Furniture and vehicles: +€546,235
- Receivables within one year -€54,582
down €54,582 (-29.2%), from €187,168 to €132,587
of which Other amounts receivable: -€96,627
- Cash +€38,599
up €38,599 (+26.6%), from €145,047 to €183,645
mainly Other debts (+€300,320) and Depreciation (+€158,873)
- Other debts +€300,320
up €300,320 (+49.0%), from €612,273 to €912,593
- Debts after one year +€98,187
up €98,187 (+24.1%), from €408,215 to €506,402
- Current portion of long-term debt +€58,397
up €58,397 (+19.1%), from €305,399 to €363,795
- Tax, wage and social debts +€45,341
up €45,341 (+24.6%), from €184,609 to €229,950
of which Remuneration and social security: +€42,248
- Gross operating margin +€292,488
up €292,488 (+21.8%), from €1.3m to €1.6m
- Staff costs +€174,681
up €174,681 (+14.1%), from €1.2m to €1.4m
- Financial charges -€25,212
down €25,212 (-30.3%), from €83,250 to €58,038
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 | €2,094,523 | €2,618,163 | +€523,640 | +25.0% |
| Fixed assets | 21/28 | €1,617,811 | €2,113,671 | +€495,861 | +30.7% |
| Tangible fixed assets | 22/27 | €1,612,812 | €2,108,672 | +€495,861 | +30.7% |
| Plant, machinery and equipment | 23 | €15,954 | €10,358 | -€5,596 | -35.1% |
| Furniture and vehicles | 24 | €1,302,267 | €1,848,502 | +€546,235 | +41.9% |
| Leasing and similar rights | 25 | €235,516 | €198,260 | -€37,256 | -15.8% |
| Other tangible fixed assets | 26 | €59,075 | €51,553 | -€7,522 | -12.7% |
| Financial fixed assets | 28 | €4,999 | €4,999 | = | 0.0% |
| Current assets | 29/58 | €476,712 | €504,491 | +€27,779 | +5.8% |
| Stocks and contracts in progress | 3 | €126,353 | €148,587 | +€22,234 | +17.6% |
| Stocks | 30/36 | €126,353 | €148,587 | +€22,234 | +17.6% |
| Amounts receivable within one year | 40/41 | €187,168 | €132,587 | -€54,582 | -29.2% |
| Trade receivables | 40 | €9,646 | €51,692 | +€42,046 | +436% |
| Other amounts receivable | 41 | €177,522 | €80,894 | -€96,627 | -54.4% |
| Cash at bank and in hand | 54/58 | €145,047 | €183,645 | +€38,599 | +26.6% |
| Deferred charges and accrued income | 490/1 | €18,145 | €39,673 | +€21,528 | +119% |
| Total equity and liabilities | 10/49 | €2,094,523 | €2,618,163 | +€523,640 | +25.0% |
| Equity | 10/15 | €191,089 | €199,698 | +€8,608 | +4.5% |
| Contributions | 10/11 | €294,000 | €294,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,744 | -€218,469 | +€10,275 | +4.5% |
| Investment grants | 15 | €125,833 | €124,167 | -€1,667 | -1.3% |
| Amounts payable | 17/49 | €1,903,434 | €2,418,465 | +€515,031 | +27.1% |
| Amounts payable after more than one year | 17 | €408,215 | €506,402 | +€98,187 | +24.1% |
| Financial debts | 170/4 | €408,215 | €506,402 | +€98,187 | +24.1% |
| Amounts payable within one year | 42/48 | €1,495,218 | €1,912,063 | +€416,844 | +27.9% |
| Current portion of amounts payable after more than one year | 42 | €305,399 | €363,795 | +€58,397 | +19.1% |
| Trade debts | 44 | €392,938 | €405,724 | +€12,787 | +3.3% |
| Suppliers | 440/4 | €392,938 | €405,724 | +€12,787 | +3.3% |
| Taxes, remuneration and social security | 45 | €184,609 | €229,950 | +€45,341 | +24.6% |
| Taxes | 450/3 | €21,791 | €24,884 | +€3,093 | +14.2% |
| Remuneration and social security | 454/9 | €162,818 | €205,066 | +€42,248 | +25.9% |
| Other amounts payable | 47/48 | €612,273 | €912,593 | +€300,320 | +49.0% |
| Non-recurring operating income | 76A | - | €170,000 | +€170,000 | |
| Remuneration, social security and pensions | 62 | €1,242,859 | €1,417,539 | +€174,681 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142,767 | €158,873 | +€16,106 | +11.3% |
| Other operating charges | 640/8 | €968 | €1,101 | +€133 | +13.8% |
| Gross operating margin | 9900 | €1,341,869 | €1,634,357 | +€292,488 | +21.8% |
| Operating profit (loss) | 9901 | -€44,724 | €56,844 | +€101,568 | |
| Financial income | 75/76B | €24,242 | €11,826 | -€12,417 | -51.2% |
| Recurring financial income | 75 | €24,242 | €11,826 | -€12,417 | -51.2% |
| Financial charges | 65/66B | €83,250 | €58,038 | -€25,212 | -30.3% |
| Recurring financial charges | 65 | €83,250 | €58,038 | -€25,212 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | -€103,731 | €10,632 | +€114,363 | |
| Income taxes | 67/77 | €116 | €357 | +€241 | +208% |
| Profit (loss) for the period | 9904 | -€103,847 | €10,275 | +€114,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€103,847 | €10,275 | +€114,122 |
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 31 October 2026 via checked.be.