Sardian barber: what changed
Sardian barber
Largest movements
- Tangible fixed assets +€1,039
up €1,039 (+387%), from €269 to €1,307
- Receivables within one year +€1,021
up €1,021 (+11.4%), from €8,929 to €9,949
of which Other amounts receivable: +€1,959
- Cash +€674
up €674 (+32.4%), from €2,080 to €2,754
mainly Net result for the year (+€6,701) and Tax, wage and social debts (+€2,961)
- Deferred charges and accrued income -€482
no longer reported in 2025 (was €482)
- Profit (loss) carried forward +€6,701
up €6,701, from -€6,162 to €539
- Trade debts -€6,695
down €6,695 (-74.1%), from €9,039 to €2,344
- Tax, wage and social debts +€2,961
up €2,961 (+578%), from €513 to €3,474
- Debts after one year -€1,000
down €1,000 (-20.0%), from €5,000 to €4,000
- Accrued charges and deferred income +€834
new in 2025: €834
- Gross operating margin +€9,940
up €9,940 (+145%), from €6,844 to €16,784
- Staff costs +€6,953
new in 2025: €6,953
- Other operating charges +€905
up €905 (+50.3%), from €1,797 to €2,701
- Depreciation +€206
up €206 (+173%), from €119 to €325
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,939 | €14,191 | +€2,252 | +18.9% |
| Fixed assets | 21/28 | €449 | €1,487 | +€1,039 | +232% |
| Tangible fixed assets | 22/27 | €269 | €1,307 | +€1,039 | +387% |
| Furniture and vehicles | 24 | €269 | €1,307 | +€1,039 | +387% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €11,490 | €12,703 | +€1,213 | +10.6% |
| Amounts receivable within one year | 40/41 | €8,929 | €9,949 | +€1,021 | +11.4% |
| Trade receivables | 40 | €8,929 | €7,990 | -€939 | -10.5% |
| Other amounts receivable | 41 | - | €1,959 | +€1,959 | |
| Cash at bank and in hand | 54/58 | €2,080 | €2,754 | +€674 | +32.4% |
| Deferred charges and accrued income | 490/1 | €482 | - | -€482 | |
| Total equity and liabilities | 10/49 | €11,939 | €14,191 | +€2,252 | +18.9% |
| Equity | 10/15 | -€3,162 | €3,539 | +€6,701 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,162 | €539 | +€6,701 | |
| Amounts payable | 17/49 | €15,101 | €10,652 | -€4,449 | -29.5% |
| Amounts payable after more than one year | 17 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Other amounts payable | 178/9 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Amounts payable within one year | 42/48 | €10,101 | €5,817 | -€4,283 | -42.4% |
| Trade debts | 44 | €9,039 | €2,344 | -€6,695 | -74.1% |
| Suppliers | 440/4 | €9,039 | €2,344 | -€6,695 | -74.1% |
| Taxes, remuneration and social security | 45 | €513 | €3,474 | +€2,961 | +578% |
| Taxes | 450/3 | €513 | €3,474 | +€2,961 | +578% |
| Other amounts payable | 47/48 | €549 | - | -€549 | |
| Accrued charges and deferred income | 492/3 | - | €834 | +€834 | |
| Remuneration, social security and pensions | 62 | - | €6,953 | +€6,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €325 | +€206 | +173% |
| Other operating charges | 640/8 | €1,797 | €2,701 | +€905 | +50.3% |
| Gross operating margin | 9900 | €6,844 | €16,784 | +€9,940 | +145% |
| Operating profit (loss) | 9901 | €4,928 | €6,804 | +€1,876 | +38.1% |
| Financial income | 75/76B | €2 | €56 | +€54 | +2,275% |
| Recurring financial income | 75 | €2 | €56 | +€54 | +2,275% |
| Financial charges | 65/66B | €202 | €160 | -€42 | -20.9% |
| Recurring financial charges | 65 | €202 | €75 | -€127 | -63.0% |
| Non-recurring financial charges | 66B | - | €85 | +€85 | |
| Profit (loss) for the period before taxes | 9903 | €4,729 | €6,701 | +€1,972 | +41.7% |
| Profit (loss) for the period | 9904 | €4,729 | €6,701 | +€1,972 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,729 | €6,701 | +€1,972 | +41.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.