XV 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.
XV BARBER
Largest movements
- Cash +€9,839
up €9,839 (+250%), from €3,942 to €13,781
mainly Tax, wage and social debts (+€13,011) and Net result for the year (+€4,727)
- Receivables within one year +€2,898
up €2,898 (+82.8%), from €3,501 to €6,399
- Intangible fixed assets -€2,000
down €2,000 (-12.3%), from €16,252 to €14,252
- Tax, wage and social debts +€13,011
up €13,011 (+287%), from €4,532 to €17,543
of which Remuneration and social security: +€8,986
- Other debts -€9,351
down €9,351 (-54.4%), from €17,177 to €7,826
- Profit (loss) carried forward +€4,727
up €4,727 (+88.8%), from €5,326 to €10,053
- Trade debts +€2,105
up €2,105 (+69.6%), from €3,024 to €5,130
- Staff costs +€4,313
up €4,313 (+25.6%), from €16,842 to €21,156
- Taxes +€3,517
new in 2025: €3,517
- Gross operating margin +€3,139
up €3,139 (+10.7%), from €29,245 to €32,383
- Other operating charges +€600
new in 2025: €600
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 | €33,105 | €43,842 | +€10,737 | +32.4% |
| Fixed assets | 21/28 | €25,662 | €23,662 | -€2,000 | -7.8% |
| Intangible fixed assets | 21 | €16,252 | €14,252 | -€2,000 | -12.3% |
| Financial fixed assets | 28 | €9,410 | €9,410 | = | 0.0% |
| Current assets | 29/58 | €7,443 | €20,180 | +€12,737 | +171% |
| Amounts receivable within one year | 40/41 | €3,501 | €6,399 | +€2,898 | +82.8% |
| Trade receivables | 40 | €3,501 | €6,399 | +€2,898 | +82.8% |
| Cash at bank and in hand | 54/58 | €3,942 | €13,781 | +€9,839 | +250% |
| Total equity and liabilities | 10/49 | €33,105 | €43,842 | +€10,737 | +32.4% |
| Equity | 10/15 | €8,326 | €13,053 | +€4,727 | +56.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,326 | €10,053 | +€4,727 | +88.8% |
| Amounts payable | 17/49 | €24,779 | €30,789 | +€6,010 | +24.3% |
| Amounts payable within one year | 42/48 | €24,779 | €30,789 | +€6,010 | +24.3% |
| Trade debts | 44 | €3,024 | €5,130 | +€2,105 | +69.6% |
| Suppliers | 440/4 | €3,024 | €5,130 | +€2,105 | +69.6% |
| Advances received on contracts in progress | 46 | €45 | €290 | +€245 | +544% |
| Taxes, remuneration and social security | 45 | €4,532 | €17,543 | +€13,011 | +287% |
| Taxes | 450/3 | €2,766 | €6,791 | +€4,025 | +145% |
| Remuneration and social security | 454/9 | €1,766 | €10,752 | +€8,986 | +509% |
| Other amounts payable | 47/48 | €17,177 | €7,826 | -€9,351 | -54.4% |
| Remuneration, social security and pensions | 62 | €16,842 | €21,156 | +€4,313 | +25.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €600 | +€600 | |
| Gross operating margin | 9900 | €29,245 | €32,383 | +€3,139 | +10.7% |
| Operating profit (loss) | 9901 | €10,403 | €8,628 | -€1,775 | -17.1% |
| Financial charges | 65/66B | €273 | €384 | +€111 | +40.8% |
| Recurring financial charges | 65 | €273 | €384 | +€111 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €10,130 | €8,244 | -€1,886 | -18.6% |
| Income taxes | 67/77 | - | €3,517 | +€3,517 | |
| Profit (loss) for the period | 9904 | €10,130 | €4,727 | -€5,403 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,130 | €4,727 | -€5,403 | -53.3% |
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 19 October 2026 via checked.be.