ATICO BARRERO: 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.
ATICO BARRERO
Largest movements
- Cash +€9,189
up €9,189 (+138%), from €6,678 to €15,866
mainly Other debts (+€20,000) and Net result for the year (+€19,819)
- Receivables within one year +€4,452
up €4,452 (+13.4%), from €33,206 to €37,658
of which Other amounts receivable: +€10,705
- Other debts +€20,000
new in 2025: €20,000
- Current portion of long-term debt -€16,758
no longer reported in 2025 (was €16,758)
- Tax, wage and social debts +€10,783
new in 2025: €10,783
- Gross operating margin +€26,094
up €26,094 (+940%), from €2,776 to €28,870
- Taxes +€5,882
up €5,882 (+1,468%), from €401 to €6,283
- Depreciation -€314
down €314 (-56.8%), from €553 to €239
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 | €41,024 | €54,441 | +€13,417 | +32.7% |
| Fixed assets | 21/28 | €586 | €347 | -€239 | -40.8% |
| Tangible fixed assets | 22/27 | €466 | €227 | -€239 | -51.4% |
| Plant, machinery and equipment | 23 | €309 | €227 | -€82 | -26.7% |
| Furniture and vehicles | 24 | €157 | - | -€157 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €40,438 | €54,095 | +€13,657 | +33.8% |
| Amounts receivable within one year | 40/41 | €33,206 | €37,658 | +€4,452 | +13.4% |
| Trade receivables | 40 | €6,954 | €701 | -€6,253 | -89.9% |
| Other amounts receivable | 41 | €26,252 | €36,958 | +€10,705 | +40.8% |
| Cash at bank and in hand | 54/58 | €6,678 | €15,866 | +€9,189 | +138% |
| Deferred charges and accrued income | 490/1 | €554 | €570 | +€16 | +2.9% |
| Total equity and liabilities | 10/49 | €41,024 | €54,441 | +€13,417 | +32.7% |
| Equity | 10/15 | €20,675 | €20,494 | -€181 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,075 | €1,894 | -€181 | -8.7% |
| Amounts payable | 17/49 | €20,350 | €33,948 | +€13,598 | +66.8% |
| Amounts payable within one year | 42/48 | €20,350 | €33,948 | +€13,598 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €16,758 | - | -€16,758 | |
| Trade debts | 44 | €3,592 | €3,165 | -€427 | -11.9% |
| Suppliers | 440/4 | €3,592 | €3,165 | -€427 | -11.9% |
| Taxes, remuneration and social security | 45 | - | €10,783 | +€10,783 | |
| Taxes | 450/3 | - | €10,783 | +€10,783 | |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €553 | €239 | -€314 | -56.8% |
| Other operating charges | 640/8 | €861 | €1,007 | +€146 | +17.0% |
| Gross operating margin | 9900 | €2,776 | €28,870 | +€26,094 | +940% |
| Operating profit (loss) | 9901 | €1,363 | €27,624 | +€26,262 | +1,927% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,586 | €1,522 | -€64 | -4.0% |
| Recurring financial charges | 65 | €1,586 | €1,522 | -€64 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€223 | €26,102 | +€26,326 | |
| Income taxes | 67/77 | €401 | €6,283 | +€5,882 | +1,468% |
| Profit (loss) for the period | 9904 | -€624 | €19,819 | +€20,443 | |
| Profit (loss) for the period to be appropriated | 9905 | -€624 | €19,819 | +€20,443 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.