BARCELONA LOFT: 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 LOFT
Largest movements
- Cash -€6,390
down €6,390 (-83.7%), from €7,638 to €1,247
mainly Net result for the year (-€7,618) and Receivables within one year (-€4,024)
- Receivables within one year +€4,024
up €4,024 (+27.8%), from €14,485 to €18,509
of which Trade receivables: +€3,000
- Profit (loss) carried forward -€7,618
down €7,618 (-81.6%), from -€9,334 to -€16,952
- Other debts +€6,554
up €6,554 (+25.9%), from €25,310 to €31,864
- Tax, wage and social debts -€832
no longer reported in 2025 (was €832)
- Trade debts -€471
down €471 (-39.3%), from €1,197 to €726
- Gross operating margin +€1,915
up €1,915 (+21.5%), from -€8,886 to -€6,971
- Other operating charges +€400
new in 2025: €400
- Depreciation -€347
no longer reported in 2025 (was €347)
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 | €24,205 | €21,838 | -€2,367 | -9.8% |
| Fixed assets | 21/28 | €2,082 | €2,082 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,082 | €2,082 | = | 0.0% |
| Land and buildings | 22 | €2,082 | €2,082 | = | 0.0% |
| Current assets | 29/58 | €22,123 | €19,756 | -€2,367 | -10.7% |
| Amounts receivable within one year | 40/41 | €14,485 | €18,509 | +€4,024 | +27.8% |
| Trade receivables | 40 | €1,300 | €4,300 | +€3,000 | +231% |
| Other amounts receivable | 41 | €13,185 | €14,209 | +€1,024 | +7.8% |
| Cash at bank and in hand | 54/58 | €7,638 | €1,247 | -€6,390 | -83.7% |
| Total equity and liabilities | 10/49 | €24,205 | €21,838 | -€2,367 | -9.8% |
| Equity | 10/15 | -€3,134 | -€10,752 | -€7,618 | -243% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,334 | -€16,952 | -€7,618 | -81.6% |
| Amounts payable | 17/49 | €27,339 | €32,590 | +€5,251 | +19.2% |
| Amounts payable within one year | 42/48 | €27,339 | €32,590 | +€5,251 | +19.2% |
| Trade debts | 44 | €1,197 | €726 | -€471 | -39.3% |
| Suppliers | 440/4 | €1,197 | €726 | -€471 | -39.3% |
| Taxes, remuneration and social security | 45 | €832 | - | -€832 | |
| Taxes | 450/3 | €832 | - | -€832 | |
| Other amounts payable | 47/48 | €25,310 | €31,864 | +€6,554 | +25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €347 | - | -€347 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€8,886 | -€6,971 | +€1,915 | +21.5% |
| Operating profit (loss) | 9901 | -€9,233 | -€7,371 | +€1,862 | +20.2% |
| Financial charges | 65/66B | €232 | €247 | +€15 | +6.3% |
| Recurring financial charges | 65 | €232 | €247 | +€15 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,466 | -€7,618 | +€1,848 | +19.5% |
| Profit (loss) for the period | 9904 | -€9,466 | -€7,618 | +€1,848 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,466 | -€7,618 | +€1,848 | +19.5% |
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 18 October 2026 via checked.be.