BARNALA: 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.
BARNALA
Largest movements
- Receivables within one year -€5,297
down €5,297 (-87.0%), from €6,089 to €793
- Cash -€1,680
down €1,680 (-36.2%), from €4,642 to €2,962
mainly Tax, wage and social debts (-€8,000) and Other debts (-€5,706)
- Stocks and contracts +€625
up €625 (+1.5%), from €42,625 to €43,250
- Tax, wage and social debts -€8,000
no longer reported in 2025 (was €8,000)
- Trade debts +€7,013
up €7,013 (+27.7%), from €25,310 to €32,323
- Other debts -€5,706
down €5,706 (-68.5%), from €8,334 to €2,628
- Other operating charges +€3,093
up €3,093 (+200.0%), from €1,546 to €4,639
- Gross operating margin +€2,911
up €2,911 (+86.8%), from €3,355 to €6,266
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.
Cash bridge derived
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 | €53,357 | €47,005 | -€6,352 | -11.9% |
| Current assets | 29/58 | €53,357 | €47,005 | -€6,352 | -11.9% |
| Stocks and contracts in progress | 3 | €42,625 | €43,250 | +€625 | +1.5% |
| Stocks | 30/36 | €42,625 | €43,250 | +€625 | +1.5% |
| Amounts receivable within one year | 40/41 | €6,089 | €793 | -€5,297 | -87.0% |
| Other amounts receivable | 41 | €6,089 | €793 | -€5,297 | -87.0% |
| Cash at bank and in hand | 54/58 | €4,642 | €2,962 | -€1,680 | -36.2% |
| Total equity and liabilities | 10/49 | €53,357 | €47,005 | -€6,352 | -11.9% |
| Equity | 10/15 | €11,712 | €12,054 | +€341 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,888 | -€6,546 | +€341 | +5.0% |
| Amounts payable | 17/49 | €41,645 | €34,951 | -€6,693 | -16.1% |
| Amounts payable within one year | 42/48 | €41,645 | €34,951 | -€6,693 | -16.1% |
| Trade debts | 44 | €25,310 | €32,323 | +€7,013 | +27.7% |
| Suppliers | 440/4 | €25,310 | €32,323 | +€7,013 | +27.7% |
| Taxes, remuneration and social security | 45 | €8,000 | - | -€8,000 | |
| Remuneration and social security | 454/9 | €8,000 | - | -€8,000 | |
| Other amounts payable | 47/48 | €8,334 | €2,628 | -€5,706 | -68.5% |
| Other operating charges | 640/8 | €1,546 | €4,639 | +€3,093 | +200.0% |
| Gross operating margin | 9900 | €3,355 | €6,266 | +€2,911 | +86.8% |
| Operating profit (loss) | 9901 | €1,809 | €1,627 | -€182 | -10.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,293 | €1,286 | -€7 | -0.6% |
| Recurring financial charges | 65 | €1,293 | €1,286 | -€7 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €516 | €341 | -€175 | -33.8% |
| Profit (loss) for the period | 9904 | €516 | €341 | -€175 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €516 | €341 | -€175 | -33.8% |
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 10 October 2026 via checked.be.