BARRA RESIDENCE: 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.
BARRA RESIDENCE
Largest movements
- Receivables within one year +€49,167
up €49,167 (+882%), from €5,578 to €54,745
of which Other amounts receivable: +€52,313
- Cash -€40,685
down €40,685 (-33.3%), from €122,005 to €81,320
mainly Debts after one year (-€98,385) and Receivables within one year (-€49,167)
- Tangible fixed assets -€28,807
down €28,807 (-7.0%), from €409,116 to €380,309
of which Land and buildings: -€22,908
- Debts after one year -€98,385
down €98,385 (-34.9%), from €281,555 to €183,170
of which Financial debts: -€94,735
- Current portion of long-term debt +€48,204
new in 2025: €48,204
- Profit (loss) carried forward +€36,395
up €36,395 (+116%), from €31,320 to €67,714
- Trade debts -€11,074
down €11,074 (-73.2%), from €15,124 to €4,050
- Purchases and services -€20,877
down €20,877 (-29.9%), from €69,886 to €49,009
- Gross operating margin +€9,738
up €9,738 (+11.5%), from €84,612 to €94,351
- Depreciation -€7,067
down €7,067 (-19.7%), from €35,874 to €28,807
- Financial charges +€6,694
up €6,694 (+306%), from €2,188 to €8,881
- Taxes +€5,441
up €5,441 (+52.1%), from €10,440 to €15,881
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 | €536,983 | €516,374 | -€20,609 | -3.8% |
| Fixed assets | 21/28 | €409,116 | €380,309 | -€28,807 | -7.0% |
| Tangible fixed assets | 22/27 | €409,116 | €380,309 | -€28,807 | -7.0% |
| Land and buildings | 22 | €390,408 | €367,499 | -€22,908 | -5.9% |
| Plant, machinery and equipment | 23 | €17,079 | €12,810 | -€4,270 | -25.0% |
| Other tangible fixed assets | 26 | €1,629 | - | -€1,629 | |
| Current assets | 29/58 | €127,867 | €136,065 | +€8,198 | +6.4% |
| Amounts receivable within one year | 40/41 | €5,578 | €54,745 | +€49,167 | +882% |
| Trade receivables | 40 | €3,146 | - | -€3,146 | |
| Other amounts receivable | 41 | €2,432 | €54,745 | +€52,313 | +2,151% |
| Cash at bank and in hand | 54/58 | €122,005 | €81,320 | -€40,685 | -33.3% |
| Deferred charges and accrued income | 490/1 | €284 | - | -€284 | |
| Total equity and liabilities | 10/49 | €536,983 | €516,374 | -€20,609 | -3.8% |
| Equity | 10/15 | €224,235 | €260,629 | +€36,395 | +16.2% |
| Contributions | 10/11 | €192,000 | €192,000 | = | 0.0% |
| Capital | 10 | €192,000 | €192,000 | = | 0.0% |
| Issued capital | 100 | €192,000 | €192,000 | = | 0.0% |
| Reserves | 13 | €915 | €915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €915 | €915 | = | 0.0% |
| Legal reserve | 130 | €915 | €915 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,320 | €67,714 | +€36,395 | +116% |
| Amounts payable | 17/49 | €312,748 | €255,745 | -€57,004 | -18.2% |
| Amounts payable after more than one year | 17 | €281,555 | €183,170 | -€98,385 | -34.9% |
| Financial debts | 170/4 | €250,000 | €155,265 | -€94,735 | -37.9% |
| Other amounts payable | 178/9 | €31,555 | €27,905 | -€3,650 | -11.6% |
| Amounts payable within one year | 42/48 | €31,194 | €72,575 | +€41,381 | +133% |
| Current portion of amounts payable after more than one year | 42 | - | €48,204 | +€48,204 | |
| Trade debts | 44 | €15,124 | €4,050 | -€11,074 | -73.2% |
| Suppliers | 440/4 | €15,124 | €4,050 | -€11,074 | -73.2% |
| Taxes, remuneration and social security | 45 | €16,070 | €20,321 | +€4,251 | +26.5% |
| Taxes | 450/3 | €10,440 | €14,271 | +€3,831 | +36.7% |
| Remuneration and social security | 454/9 | €5,630 | €6,050 | +€420 | +7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,886 | €49,009 | -€20,877 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,874 | €28,807 | -€7,067 | -19.7% |
| Other operating charges | 640/8 | €3,200 | €4,387 | +€1,187 | +37.1% |
| Gross operating margin | 9900 | €84,612 | €94,351 | +€9,738 | +11.5% |
| Operating profit (loss) | 9901 | €45,538 | €61,157 | +€15,619 | +34.3% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €2,188 | €8,881 | +€6,694 | +306% |
| Recurring financial charges | 65 | €2,188 | €8,881 | +€6,694 | +306% |
| Profit (loss) for the period before taxes | 9903 | €43,424 | €52,276 | +€8,851 | +20.4% |
| Income taxes | 67/77 | €10,440 | €15,881 | +€5,441 | +52.1% |
| Profit (loss) for the period | 9904 | €32,985 | €36,395 | +€3,410 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,985 | €36,395 | +€3,410 | +10.3% |
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 25 October 2026 via checked.be.