PAPIPELO BARBER: 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.
PAPIPELO BARBER
Largest movements
- Receivables within one year +€8,012
new in 2025: €8,012
- Tangible fixed assets -€4,440
down €4,440 (-65.2%), from €6,808 to €2,368
of which Furniture and vehicles: -€6,035
- Intangible fixed assets +€2,167
new in 2025: €2,167
- Cash -€486
down €486 (-2.7%), from €18,104 to €17,618
mainly Receivables within one year (-€8,012) and Debts after one year (-€1,732)
- Other debts +€2,757
up €2,757 (+749%), from €368 to €3,125
- Trade debts +€2,411
up €2,411 (+276%), from €875 to €3,286
- Profit (loss) carried forward +€1,942
up €1,942 (+96.0%), from €2,022 to €3,964
- Debts after one year -€1,732
down €1,732 (-74.2%), from €2,334 to €602
- Tax, wage and social debts -€812
down €812 (-14.9%), from €5,436 to €4,624
- Turnover -€49,343
no longer reported in 2025 (was €49,343)
- Purchases and services -€38,271
no longer reported in 2025 (was €38,271)
- Staff costs +€5,860
up €5,860 (+23,926%), from €24 to €5,884
- Gross operating margin +€3,688
up €3,688 (+30.1%), from €12,261 to €15,949
- Other operating charges +€2,096
up €2,096 (+147%), from €1,429 to €3,525
From the 30-01-2025 result to the 31-12-2025 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 30-01-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-01-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,912 | €30,333 | +€5,421 | +21.8% |
| Fixed assets | 21/28 | €6,808 | €4,535 | -€2,273 | -33.4% |
| Intangible fixed assets | 21 | - | €2,167 | +€2,167 | |
| Tangible fixed assets | 22/27 | €6,808 | €2,368 | -€4,440 | -65.2% |
| Plant, machinery and equipment | 23 | €774 | €2,368 | +€1,594 | +206% |
| Furniture and vehicles | 24 | €6,035 | - | -€6,035 | |
| Current assets | 29/58 | €18,104 | €25,798 | +€7,694 | +42.5% |
| Amounts receivable within one year | 40/41 | - | €8,012 | +€8,012 | |
| Trade receivables | 40 | - | €8,012 | +€8,012 | |
| Cash at bank and in hand | 54/58 | €18,104 | €17,618 | -€486 | -2.7% |
| Deferred charges and accrued income | 490/1 | - | €168 | +€168 | |
| Total equity and liabilities | 10/49 | €24,912 | €30,333 | +€5,421 | +21.8% |
| Equity | 10/15 | €14,272 | €16,214 | +€1,942 | +13.6% |
| Contributions | 10/11 | €9,250 | €9,250 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,022 | €3,964 | +€1,942 | +96.0% |
| Amounts payable | 17/49 | €10,640 | €14,119 | +€3,479 | +32.7% |
| Amounts payable after more than one year | 17 | €2,334 | €602 | -€1,732 | -74.2% |
| Financial debts | 170/4 | €2,334 | €602 | -€1,732 | -74.2% |
| Amounts payable within one year | 42/48 | €8,305 | €12,767 | +€4,462 | +53.7% |
| Current portion of amounts payable after more than one year | 42 | €1,627 | €1,732 | +€105 | +6.5% |
| Trade debts | 44 | €875 | €3,286 | +€2,411 | +276% |
| Suppliers | 440/4 | €875 | €3,286 | +€2,411 | +276% |
| Taxes, remuneration and social security | 45 | €5,436 | €4,624 | -€812 | -14.9% |
| Taxes | 450/3 | €5,436 | €4,624 | -€812 | -14.9% |
| Other amounts payable | 47/48 | €368 | €3,125 | +€2,757 | +749% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Turnover | 70 | €49,343 | - | -€49,343 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,271 | - | -€38,271 | |
| Remuneration, social security and pensions | 62 | €24 | €5,884 | +€5,860 | +23,926% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,122 | €1,376 | -€746 | -35.2% |
| Other operating charges | 640/8 | €1,429 | €3,525 | +€2,096 | +147% |
| Gross operating margin | 9900 | €12,261 | €15,949 | +€3,688 | +30.1% |
| Operating profit (loss) | 9901 | €8,685 | €5,164 | -€3,521 | -40.5% |
| Financial charges | 65/66B | €197 | €264 | +€67 | +34.3% |
| Recurring financial charges | 65 | €197 | €264 | +€67 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €8,489 | €4,900 | -€3,589 | -42.3% |
| Income taxes | 67/77 | €3,466 | €2,033 | -€1,433 | -41.3% |
| Profit (loss) for the period | 9904 | €5,022 | €2,867 | -€2,155 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,022 | €2,867 | -€2,155 | -42.9% |
Source: filed annual accounts (NBB), financial years ended 30 January 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.