TAILOR & BARNES: 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.
TAILOR & BARNES
Largest movements
- Tangible fixed assets -€3,602
down €3,602 (-70.1%), from €5,141 to €1,539
- Receivables within one year -€775
down €775 (-25.6%), from €3,025 to €2,250
of which Trade receivables: -€775
- Cash +€335
up €335 (+163.3%), from €205 to €540
mainly Other debts (+€8,774) and Depreciation (+€3,602)
- Deferred charges and accrued income +€272
up €272 (+35.6%), from €764 to €1,037
- Profit (loss) carried forward -€11,288
down €11,288 (-13.6%), from -€82,898 to -€94,187
- Other debts +€8,774
up €8,774 (+107.2%), from €8,184 to €16,958
- Trade debts -€1,701
down €1,701 (-58.4%), from €2,912 to €1,210
- Tax, wage and social debts +€446
up €446 (+47.6%), from €938 to €1,383
- Gross operating margin +€7,479
up €7,479 (+55.0%), from -€13,601 to -€6,122
- Depreciation -€4,352
down €4,352 (-54.7%), from €7,953 to €3,602
- Taxes +€187
up €187 (+142.6%), from €131 to €318
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,135 | €5,365 | -€3,769 | -41.3% |
| Fixed assets | 21/28 | €5,141 | €1,539 | -€3,602 | -70.1% |
| Tangible fixed assets | 22/27 | €5,141 | €1,539 | -€3,602 | -70.1% |
| Furniture and vehicles | 24 | €5,141 | €1,539 | -€3,602 | -70.1% |
| Current assets | 29/58 | €3,994 | €3,827 | -€168 | -4.2% |
| Amounts receivable within one year | 40/41 | €3,025 | €2,250 | -€775 | -25.6% |
| Trade receivables | 40 | €3,025 | €2,250 | -€775 | -25.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €205 | €540 | +€335 | +163.3% |
| Deferred charges and accrued income | 490/1 | €764 | €1,037 | +€272 | +35.6% |
| Total equity and liabilities | 10/49 | €9,135 | €5,365 | -€3,769 | -41.3% |
| Equity | 10/15 | -€2,898 | -€14,187 | -€11,288 | -389.5% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,898 | -€94,187 | -€11,288 | -13.6% |
| Amounts payable | 17/49 | €12,033 | €19,552 | +€7,519 | +62.5% |
| Amounts payable within one year | 42/48 | €12,033 | €19,552 | +€7,519 | +62.5% |
| Trade debts | 44 | €2,912 | €1,210 | -€1,701 | -58.4% |
| Suppliers | 440/4 | €2,912 | €1,210 | -€1,701 | -58.4% |
| Taxes, remuneration and social security | 45 | €938 | €1,383 | +€446 | +47.6% |
| Taxes | 450/3 | €938 | €1,383 | +€446 | +47.6% |
| Other amounts payable | 47/48 | €8,184 | €16,958 | +€8,774 | +107.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,953 | €3,602 | -€4,352 | -54.7% |
| Other operating charges | 640/8 | €1,164 | €1,102 | -€62 | -5.3% |
| Gross operating margin | 9900 | -€13,601 | -€6,122 | +€7,479 | +55.0% |
| Operating profit (loss) | 9901 | -€22,718 | -€10,826 | +€11,892 | +52.3% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €160 | €144 | -€16 | -10.0% |
| Recurring financial charges | 65 | €160 | €144 | -€16 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,877 | -€10,970 | +€11,907 | +52.0% |
| Income taxes | 67/77 | €131 | €318 | +€187 | +142.6% |
| Profit (loss) for the period | 9904 | -€23,009 | -€11,288 | +€11,720 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,009 | -€11,288 | +€11,720 | +50.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.