Barcelar: 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.
Barcelar
Largest movements
- Receivables within one year +€82,206
up €82,206 (+123.7%), from €66,481 to €148,688
of which Trade receivables: +€63,393
- Cash +€69,165
up €69,165 (+202.8%), from €34,101 to €103,266
mainly Trade debts (+€80,600) and Tax, wage and social debts (+€37,437)
- Deferred charges and accrued income -€9,050
no longer reported in 2024 (was €9,050)
- Stocks and contracts -€8,230
down €8,230 (-44.5%), from €18,500 to €10,270
- Trade debts +€80,600
up €80,600 (+35.1%), from €229,773 to €310,373
- Tax, wage and social debts +€37,437
up €37,437 (+121.4%), from €30,841 to €68,278
of which Remuneration and social security: +€31,547
- Profit (loss) carried forward +€34,227
up €34,227 (+17.6%), from -€194,932 to -€160,705
- Other debts -€19,476
down €19,476 (-32.5%), from €59,929 to €40,453
- Gross operating margin +€50,707
up €50,707 (+9.6%), from €526,501 to €577,209
- Staff costs +€37,767
up €37,767 (+7.6%), from €497,971 to €535,737
- Financial charges -€9,581
down €9,581 (-75.8%), from €12,639 to €3,059
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,112 | €273,900 | +€132,788 | +94.1% |
| Fixed assets | 21/28 | €12,979 | €11,676 | -€1,303 | -10.0% |
| Intangible fixed assets | 21 | €355 | - | -€355 | |
| Tangible fixed assets | 22/27 | €5,624 | €4,676 | -€948 | -16.9% |
| Plant, machinery and equipment | 23 | €5,624 | €4,676 | -€948 | -16.9% |
| Financial fixed assets | 28 | €7,000 | €7,000 | = | 0.0% |
| Current assets | 29/58 | €128,133 | €262,224 | +€134,091 | +104.6% |
| Stocks and contracts in progress | 3 | €18,500 | €10,270 | -€8,230 | -44.5% |
| Stocks | 30/36 | €18,500 | €10,270 | -€8,230 | -44.5% |
| Amounts receivable within one year | 40/41 | €66,481 | €148,688 | +€82,206 | +123.7% |
| Trade receivables | 40 | €64,702 | €128,095 | +€63,393 | +98.0% |
| Other amounts receivable | 41 | €1,779 | €20,593 | +€18,814 | +1057.3% |
| Cash at bank and in hand | 54/58 | €34,101 | €103,266 | +€69,165 | +202.8% |
| Deferred charges and accrued income | 490/1 | €9,050 | - | -€9,050 | |
| Total equity and liabilities | 10/49 | €141,112 | €273,900 | +€132,788 | +94.1% |
| Equity | 10/15 | -€189,932 | -€155,705 | +€34,227 | +18.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,932 | -€160,705 | +€34,227 | +17.6% |
| Amounts payable | 17/49 | €331,044 | €429,604 | +€98,561 | +29.8% |
| Amounts payable within one year | 42/48 | €331,044 | €429,604 | +€98,561 | +29.8% |
| Current portion of amounts payable after more than one year | 42 | €10,500 | €10,500 | = | 0.0% |
| Trade debts | 44 | €229,773 | €310,373 | +€80,600 | +35.1% |
| Suppliers | 440/4 | €229,773 | €310,373 | +€80,600 | +35.1% |
| Taxes, remuneration and social security | 45 | €30,841 | €68,278 | +€37,437 | +121.4% |
| Taxes | 450/3 | €30,841 | €36,731 | +€5,890 | +19.1% |
| Remuneration and social security | 454/9 | - | €31,547 | +€31,547 | |
| Other amounts payable | 47/48 | €59,929 | €40,453 | -€19,476 | -32.5% |
| Non-recurring operating income | 76A | €60 | - | -€60 | |
| Remuneration, social security and pensions | 62 | €497,971 | €535,737 | +€37,767 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,196 | €1,995 | -€201 | -9.2% |
| Other operating charges | 640/8 | €1,255 | €2,193 | +€937 | +74.6% |
| Gross operating margin | 9900 | €526,501 | €577,209 | +€50,707 | +9.6% |
| Operating profit (loss) | 9901 | €25,079 | €37,284 | +€12,205 | +48.7% |
| Financial income | 75/76B | €100 | €2 | -€98 | -97.8% |
| Recurring financial income | 75 | €100 | €2 | -€98 | -97.8% |
| Financial charges | 65/66B | €12,639 | €3,059 | -€9,581 | -75.8% |
| Recurring financial charges | 65 | €12,639 | €3,059 | -€9,581 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €12,540 | €34,227 | +€21,687 | +172.9% |
| Profit (loss) for the period | 9904 | €12,540 | €34,227 | +€21,687 | +172.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,540 | €34,227 | +€21,687 | +172.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.