BARBA ROSSA: 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.
BARBA ROSSA
Largest movements
- Cash +€29,339
up €29,339 (+7.0%), from €416,380 to €445,718
mainly Net result for the year (+€79,191) and Depreciation (+€29,471)
- Tangible fixed assets -€13,745
down €13,745 (-2.0%), from €684,135 to €670,391
of which Land and buildings: -€14,183
- Reserves +€79,191
up €79,191 (+10.6%), from €746,977 to €826,169
- Other debts -€43,769
down €43,769 (-44.1%), from €99,182 to €55,414
- Trade debts -€15,786
down €15,786 (-66.4%), from €23,772 to €7,987
- Debts after one year -€13,996
down €13,996 (-5.9%), from €237,161 to €223,165
- Gross operating margin -€20,257
down €20,257 (-10.7%), from €189,339 to €169,082
- Taxes +€9,129
up €9,129 (+19.9%), from €45,891 to €55,019
- Depreciation +€2,563
up €2,563 (+9.5%), from €26,909 to €29,471
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 | €1,149,519 | €1,159,098 | +€9,579 | +0.8% |
| Fixed assets | 21/28 | €684,210 | €670,466 | -€13,745 | -2.0% |
| Tangible fixed assets | 22/27 | €684,135 | €670,391 | -€13,745 | -2.0% |
| Land and buildings | 22 | €672,458 | €658,275 | -€14,183 | -2.1% |
| Plant, machinery and equipment | 23 | €4,758 | €2,992 | -€1,766 | -37.1% |
| Furniture and vehicles | 24 | €6,920 | €5,223 | -€1,696 | -24.5% |
| Other tangible fixed assets | 26 | - | €3,900 | +€3,900 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €465,309 | €488,633 | +€23,324 | +5.0% |
| Amounts receivable within one year | 40/41 | €45,858 | €40,032 | -€5,826 | -12.7% |
| Trade receivables | 40 | €35,450 | €15,351 | -€20,099 | -56.7% |
| Other amounts receivable | 41 | €10,408 | €24,681 | +€14,273 | +137% |
| Cash at bank and in hand | 54/58 | €416,380 | €445,718 | +€29,339 | +7.0% |
| Deferred charges and accrued income | 490/1 | €3,071 | €2,882 | -€189 | -6.1% |
| Total equity and liabilities | 10/49 | €1,149,519 | €1,159,098 | +€9,579 | +0.8% |
| Equity | 10/15 | €748,012 | €827,204 | +€79,191 | +10.6% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €746,977 | €826,169 | +€79,191 | +10.6% |
| Distributable reserves | 133 | €746,977 | €826,169 | +€79,191 | +10.6% |
| Profit (loss) carried forward | 14 | €785 | €785 | = | 0.0% |
| Amounts payable | 17/49 | €401,507 | €331,895 | -€69,612 | -17.3% |
| Amounts payable after more than one year | 17 | €237,161 | €223,165 | -€13,996 | -5.9% |
| Financial debts | 170/4 | €237,161 | €223,165 | -€13,996 | -5.9% |
| Amounts payable within one year | 42/48 | €164,346 | €108,729 | -€55,616 | -33.8% |
| Current portion of amounts payable after more than one year | 42 | €13,806 | €13,996 | +€190 | +1.4% |
| Trade debts | 44 | €23,772 | €7,987 | -€15,786 | -66.4% |
| Suppliers | 440/4 | €23,772 | €7,987 | -€15,786 | -66.4% |
| Taxes, remuneration and social security | 45 | €27,585 | €31,333 | +€3,748 | +13.6% |
| Taxes | 450/3 | €22,579 | €26,327 | +€3,748 | +16.6% |
| Remuneration and social security | 454/9 | €5,006 | €5,006 | = | 0.0% |
| Other amounts payable | 47/48 | €99,182 | €55,414 | -€43,769 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,909 | €29,471 | +€2,563 | +9.5% |
| Other operating charges | 640/8 | €2,976 | €2,773 | -€202 | -6.8% |
| Gross operating margin | 9900 | €189,339 | €169,082 | -€20,257 | -10.7% |
| Operating profit (loss) | 9901 | €159,454 | €136,837 | -€22,617 | -14.2% |
| Financial income | 75/76B | €484 | €1,726 | +€1,242 | +256% |
| Recurring financial income | 75 | €484 | €1,726 | +€1,242 | +256% |
| Financial charges | 65/66B | €4,020 | €4,353 | +€333 | +8.3% |
| Recurring financial charges | 65 | €4,020 | €4,353 | +€333 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €155,919 | €134,210 | -€21,709 | -13.9% |
| Income taxes | 67/77 | €45,891 | €55,019 | +€9,129 | +19.9% |
| Profit (loss) for the period | 9904 | €110,028 | €79,191 | -€30,837 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,028 | €79,191 | -€30,837 | -28.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.