Barnissa: 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.
Barnissa
Largest movements
- Cash -€44,866
down €44,866 (-36.7%), from €122,129 to €77,263
mainly Tax, wage and social debts (-€45,889) and Trade debts (-€20,660)
- Receivables within one year -€21,466
down €21,466 (-32.6%), from €65,872 to €44,406
of which Trade receivables: -€20,096
- Tangible fixed assets -€7,777
down €7,777 (-35.6%), from €21,867 to €14,090
of which Furniture and vehicles: -€7,205
- Deferred charges and accrued income -€3,496
down €3,496 (-54.9%), from €6,365 to €2,869
- Tax, wage and social debts -€45,889
down €45,889 (-90.4%), from €50,736 to €4,847
of which Taxes: -€27,147
- Trade debts -€20,660
down €20,660 (-46.1%), from €44,805 to €24,146
- Profit (loss) carried forward -€4,904
down €4,904 (-8.3%), from €58,945 to €54,042
- Debts after one year -€4,152
down €4,152 (-46.9%), from €8,856 to €4,704
- Gross operating margin -€36,165
down €36,165 (-13.6%), from €265,343 to €229,178
- Staff costs +€16,067
up €16,067 (+8.1%), from €197,826 to €213,892
- Taxes -€10,203
down €10,203 (-81.4%), from €12,529 to €2,326
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 | €218,233 | €140,627 | -€77,605 | -35.6% |
| Fixed assets | 21/28 | €23,867 | €16,090 | -€7,777 | -32.6% |
| Tangible fixed assets | 22/27 | €21,867 | €14,090 | -€7,777 | -35.6% |
| Furniture and vehicles | 24 | €19,437 | €12,232 | -€7,205 | -37.1% |
| Other tangible fixed assets | 26 | €2,430 | €1,858 | -€572 | -23.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €194,366 | €124,537 | -€69,828 | -35.9% |
| Amounts receivable within one year | 40/41 | €65,872 | €44,406 | -€21,466 | -32.6% |
| Trade receivables | 40 | €52,261 | €32,165 | -€20,096 | -38.5% |
| Other amounts receivable | 41 | €13,610 | €12,241 | -€1,370 | -10.1% |
| Cash at bank and in hand | 54/58 | €122,129 | €77,263 | -€44,866 | -36.7% |
| Deferred charges and accrued income | 490/1 | €6,365 | €2,869 | -€3,496 | -54.9% |
| Total equity and liabilities | 10/49 | €218,233 | €140,627 | -€77,605 | -35.6% |
| Equity | 10/15 | €73,945 | €69,042 | -€4,904 | -6.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,945 | €54,042 | -€4,904 | -8.3% |
| Amounts payable | 17/49 | €144,287 | €71,586 | -€72,702 | -50.4% |
| Amounts payable after more than one year | 17 | €8,856 | €4,704 | -€4,152 | -46.9% |
| Financial debts | 170/4 | €8,856 | €4,704 | -€4,152 | -46.9% |
| Amounts payable within one year | 42/48 | €120,013 | €53,383 | -€66,630 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €4,461 | €4,152 | -€309 | -6.9% |
| Trade debts | 44 | €44,805 | €24,146 | -€20,660 | -46.1% |
| Suppliers | 440/4 | €44,805 | €24,146 | -€20,660 | -46.1% |
| Taxes, remuneration and social security | 45 | €50,736 | €4,847 | -€45,889 | -90.4% |
| Taxes | 450/3 | €27,438 | €291 | -€27,147 | -98.9% |
| Remuneration and social security | 454/9 | €23,298 | €4,556 | -€18,743 | -80.4% |
| Other amounts payable | 47/48 | €20,010 | €20,238 | +€228 | +1.1% |
| Accrued charges and deferred income | 492/3 | €15,418 | €13,499 | -€1,919 | -12.4% |
| Remuneration, social security and pensions | 62 | €197,826 | €213,892 | +€16,067 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,552 | €7,777 | -€775 | -9.1% |
| Other operating charges | 640/8 | €2,205 | €2,812 | +€608 | +27.6% |
| Gross operating margin | 9900 | €265,343 | €229,178 | -€36,165 | -13.6% |
| Operating profit (loss) | 9901 | €56,760 | €4,696 | -€52,064 | -91.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -76.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -76.8% |
| Financial charges | 65/66B | €9,354 | €7,274 | -€2,080 | -22.2% |
| Recurring financial charges | 65 | €9,354 | €7,274 | -€2,080 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €47,407 | -€2,578 | -€49,985 | |
| Income taxes | 67/77 | €12,529 | €2,326 | -€10,203 | -81.4% |
| Profit (loss) for the period | 9904 | €34,879 | -€4,904 | -€39,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,879 | -€4,904 | -€39,782 |
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 28 October 2026 via checked.be.