BARCELONA: 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.
BARCELONA
Largest movements
- Cash -€3,438
down €3,438 (-79.0%), from €4,353 to €914
mainly Net result for the year (-€3,565) and Receivables within one year (-€23)
- Profit (loss) carried forward -€3,565
down €3,565 (-37.4%), from -€9,543 to -€13,109
- Trade debts +€150
up €150, from €0 to €150
- Gross operating margin +€58,212
up €58,212 (+94.5%), from -€61,627 to -€3,416
- Other operating charges -€618
down €618 (-80.5%), from €768 to €150
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 | €4,717 | €1,301 | -€3,415 | -72.4% |
| Current assets | 29/58 | €4,717 | €1,301 | -€3,415 | -72.4% |
| Amounts receivable within one year | 40/41 | €364 | €387 | +€23 | +6.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €364 | €387 | +€23 | +6.3% |
| Cash at bank and in hand | 54/58 | €4,353 | €914 | -€3,438 | -79.0% |
| Total equity and liabilities | 10/49 | €4,717 | €1,301 | -€3,415 | -72.4% |
| Equity | 10/15 | €4,717 | €1,151 | -€3,565 | -75.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€9,543 | -€13,109 | -€3,565 | -37.4% |
| Amounts payable | 17/49 | €0 | €150 | +€150 | |
| Amounts payable within one year | 42/48 | €0 | €150 | +€150 | |
| Trade debts | 44 | €0 | €150 | +€150 | |
| Suppliers | 440/4 | €0 | €150 | +€150 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other operating charges | 640/8 | €768 | €150 | -€618 | -80.5% |
| Gross operating margin | 9900 | -€61,627 | -€3,416 | +€58,212 | +94.5% |
| Operating profit (loss) | 9901 | -€62,396 | -€3,566 | +€58,830 | +94.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €100 | €0 | -€100 | -100% |
| Recurring financial charges | 65 | €100 | €0 | -€100 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€62,496 | -€3,565 | +€58,931 | +94.3% |
| Profit (loss) for the period | 9904 | -€62,496 | -€3,565 | +€58,931 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,496 | -€3,565 | +€58,931 | +94.3% |
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 14 October 2026 via checked.be.