BARBIER: what changed
BARBIER
Largest movements
- Tangible fixed assets -€4,894
down €4,894 (-38.9%), from €12,577 to €7,683
- Cash +€3,568
up €3,568 (+83.1%), from €4,296 to €7,864
mainly Depreciation (+€4,894) and Tax, wage and social debts (+€1,041)
- Current investments +€1,417
up €1,417 (+15.7%), from €9,000 to €10,417
- Receivables within one year -€695
down €695 (-25.8%), from €2,693 to €1,998
- Stocks and contracts +€500
up €500 (+18.7%), from €2,672 to €3,172
- Profit (loss) carried forward -€1,833
down €1,833 (-37.7%), from €4,866 to €3,033
- Tax, wage and social debts +€1,041
up €1,041 (+94.5%), from €1,102 to €2,143
- Trade debts +€773
up €773 (+117%), from €660 to €1,433
- Gross operating margin -€3,539
down €3,539 (-45.0%), from €7,868 to €4,329
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 | €32,470 | €32,401 | -€69 | -0.2% |
| Fixed assets | 21/28 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Tangible fixed assets | 22/27 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Furniture and vehicles | 24 | €12,577 | €7,683 | -€4,894 | -38.9% |
| Current assets | 29/58 | €19,893 | €24,718 | +€4,825 | +24.3% |
| Stocks and contracts in progress | 3 | €2,672 | €3,172 | +€500 | +18.7% |
| Stocks | 30/36 | €2,672 | €3,172 | +€500 | +18.7% |
| Amounts receivable within one year | 40/41 | €2,693 | €1,998 | -€695 | -25.8% |
| Trade receivables | 40 | €2,693 | €1,998 | -€695 | -25.8% |
| Current investments | 50/53 | €9,000 | €10,417 | +€1,417 | +15.7% |
| Cash at bank and in hand | 54/58 | €4,296 | €7,864 | +€3,568 | +83.1% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,267 | +€35 | +2.8% |
| Total equity and liabilities | 10/49 | €32,470 | €32,401 | -€69 | -0.2% |
| Equity | 10/15 | €20,888 | €19,055 | -€1,833 | -8.8% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €3,627 | €3,627 | = | 0.0% |
| Distributable reserves | 133 | €3,627 | €3,627 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,866 | €3,033 | -€1,833 | -37.7% |
| Amounts payable | 17/49 | €11,582 | €13,346 | +€1,764 | +15.2% |
| Amounts payable within one year | 42/48 | €11,582 | €13,346 | +€1,764 | +15.2% |
| Trade debts | 44 | €660 | €1,433 | +€773 | +117% |
| Suppliers | 440/4 | €660 | €1,433 | +€773 | +117% |
| Taxes, remuneration and social security | 45 | €1,102 | €2,143 | +€1,041 | +94.5% |
| Taxes | 450/3 | €1,102 | €2,143 | +€1,041 | +94.5% |
| Other amounts payable | 47/48 | €9,820 | €9,770 | -€50 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,894 | €4,894 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €7,868 | €4,329 | -€3,539 | -45.0% |
| Operating profit (loss) | 9901 | €2,590 | -€952 | -€3,542 | |
| Financial income | 75/76B | - | €17 | +€17 | |
| Recurring financial income | 75 | - | €17 | +€17 | |
| Financial charges | 65/66B | €42 | €110 | +€68 | +162% |
| Recurring financial charges | 65 | €42 | €110 | +€68 | +162% |
| Profit (loss) for the period before taxes | 9903 | €2,548 | -€1,045 | -€3,593 | |
| Income taxes | 67/77 | €780 | €788 | +€8 | +1.0% |
| Profit (loss) for the period | 9904 | €1,768 | -€1,833 | -€3,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,768 | -€1,833 | -€3,601 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.