NICBARBER: 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.
NICBARBER
Largest movements
- Receivables within one year +€31,288
up €31,288 (+66.7%), from €46,909 to €78,197
- Tangible fixed assets -€10,582
down €10,582 (-28.4%), from €37,225 to €26,643
- Cash -€2,143
down €2,143 (-74.3%), from €2,885 to €742
mainly Contributions, distributions and other (-€38,600) and Receivables within one year (-€31,288)
- Accrued charges and deferred income +€32,800
new in 2025: €32,800
- Profit (loss) carried forward -€16,062
down €16,062 (-66.6%), from €24,119 to €8,057
- Debts after one year -€8,643
no longer reported in 2025 (was €8,643)
- Trade debts +€7,567
up €7,567 (+1,388%), from €545 to €8,113
- Tax, wage and social debts +€5,446
up €5,446 (+23.4%), from €23,289 to €28,735
of which Taxes: +€11,063
- Purchases and services +€15,207
up €15,207 (+13.5%), from €112,810 to €128,017
- Staff costs -€10,880
down €10,880 (-13.8%), from €78,612 to €67,732
- Gross operating margin -€9,351
down €9,351 (-7.5%), from €124,983 to €115,632
- Turnover +€5,857
up €5,857 (+2.5%), from €237,793 to €243,650
- Other operating charges +€2,710
up €2,710 (+562%), from €482 to €3,192
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 | €87,496 | €106,347 | +€18,852 | +21.5% |
| Fixed assets | 21/28 | €37,702 | €27,120 | -€10,582 | -28.1% |
| Tangible fixed assets | 22/27 | €37,225 | €26,643 | -€10,582 | -28.4% |
| Other tangible fixed assets | 26 | €37,225 | €26,643 | -€10,582 | -28.4% |
| Financial fixed assets | 28 | €477 | €477 | = | 0.0% |
| Current assets | 29/58 | €49,794 | €79,228 | +€29,434 | +59.1% |
| Amounts receivable within one year | 40/41 | €46,909 | €78,197 | +€31,288 | +66.7% |
| Other amounts receivable | 41 | €46,909 | €78,197 | +€31,288 | +66.7% |
| Cash at bank and in hand | 54/58 | €2,885 | €742 | -€2,143 | -74.3% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €87,496 | €106,347 | +€18,852 | +21.5% |
| Equity | 10/15 | €42,719 | €28,057 | -€14,662 | -34.3% |
| Contributions | 10/11 | €18,600 | €20,000 | +€1,400 | +7.5% |
| Profit (loss) carried forward | 14 | €24,119 | €8,057 | -€16,062 | -66.6% |
| Amounts payable | 17/49 | €44,777 | €78,290 | +€33,514 | +74.8% |
| Amounts payable after more than one year | 17 | €8,643 | - | -€8,643 | |
| Financial debts | 170/4 | €8,643 | - | -€8,643 | |
| Amounts payable within one year | 42/48 | €36,134 | €45,490 | +€9,356 | +25.9% |
| Current portion of amounts payable after more than one year | 42 | €12,300 | €8,643 | -€3,657 | -29.7% |
| Trade debts | 44 | €545 | €8,113 | +€7,567 | +1,388% |
| Suppliers | 440/4 | €545 | €8,113 | +€7,567 | +1,388% |
| Taxes, remuneration and social security | 45 | €23,289 | €28,735 | +€5,446 | +23.4% |
| Taxes | 450/3 | €13,271 | €24,334 | +€11,063 | +83.4% |
| Remuneration and social security | 454/9 | €10,018 | €4,401 | -€5,617 | -56.1% |
| Accrued charges and deferred income | 492/3 | - | €32,800 | +€32,800 | |
| Turnover | 70 | €237,793 | €243,650 | +€5,857 | +2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,810 | €128,017 | +€15,207 | +13.5% |
| Remuneration, social security and pensions | 62 | €78,612 | €67,732 | -€10,880 | -13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,582 | €10,582 | = | 0.0% |
| Other operating charges | 640/8 | €482 | €3,192 | +€2,710 | +562% |
| Gross operating margin | 9900 | €124,983 | €115,632 | -€9,351 | -7.5% |
| Operating profit (loss) | 9901 | €35,306 | €34,126 | -€1,180 | -3.3% |
| Financial income | 75/76B | €0 | €661 | +€661 | +6,610,400% |
| Recurring financial income | 75 | €0 | €661 | +€661 | +6,610,400% |
| Financial charges | 65/66B | €1,278 | €1,234 | -€44 | -3.4% |
| Recurring financial charges | 65 | €1,278 | €1,234 | -€44 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €34,029 | €33,553 | -€475 | -1.4% |
| Income taxes | 67/77 | €7,875 | €9,615 | +€1,741 | +22.1% |
| Profit (loss) for the period | 9904 | €26,154 | €23,938 | -€2,216 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,154 | €23,938 | -€2,216 | -8.5% |
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 15 October 2026 via checked.be.