BARRACA: what changed
Two fiscal 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.
BARRACA
Largest movements
- Receivables within one year -€13,111
down €13,111 (-96.8%), from €13,547 to €436
of which Other amounts receivable: -€11,129
- Tangible fixed assets -€6,835
down €6,835 (-29.7%), from €23,042 to €16,206
- Cash -€1,250
down €1,250 (-95.6%), from €1,309 to €58
mainly Net result for the year (-€18,982) and Debts after one year (-€3,397)
- Profit (loss) carried forward -€18,982
down €18,982, from €6,193 to -€12,789
- Debts after one year -€3,397
down €3,397 (-27.8%), from €12,229 to €8,832
- Other debts +€3,312
new in 2025: €3,312
- Current portion of long-term debt -€1,861
down €1,861 (-21.9%), from €8,500 to €6,639
- Gross operating margin -€3,640
down €3,640 (-72.8%), from -€4,998 to -€8,638
- Other operating charges +€1,405
up €1,405 (+343.8%), from €409 to €1,814
- Financial income -€391
down €391 (-100.0%), from €391 to €0
- Financial charges -€371
down €371 (-18.0%), from €2,065 to €1,694
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 | €37,898 | €16,701 | -€21,197 | -55.9% |
| Fixed assets | 21/28 | €23,042 | €16,206 | -€6,835 | -29.7% |
| Tangible fixed assets | 22/27 | €23,042 | €16,206 | -€6,835 | -29.7% |
| Leasing and similar rights | 25 | €23,042 | €16,206 | -€6,835 | -29.7% |
| Current assets | 29/58 | €14,856 | €494 | -€14,361 | -96.7% |
| Amounts receivable within one year | 40/41 | €13,547 | €436 | -€13,111 | -96.8% |
| Trade receivables | 40 | €1,983 | - | -€1,983 | |
| Other amounts receivable | 41 | €11,565 | €436 | -€11,129 | -96.2% |
| Cash at bank and in hand | 54/58 | €1,309 | €58 | -€1,250 | -95.6% |
| Total equity and liabilities | 10/49 | €37,898 | €16,701 | -€21,197 | -55.9% |
| Equity | 10/15 | €13,956 | -€5,025 | -€18,982 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,566 | €1,566 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,566 | €1,566 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,566 | €1,566 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,193 | -€12,789 | -€18,982 | |
| Amounts payable | 17/49 | €23,941 | €21,726 | -€2,215 | -9.3% |
| Amounts payable after more than one year | 17 | €12,229 | €8,832 | -€3,397 | -27.8% |
| Financial debts | 170/4 | €12,229 | €8,832 | -€3,397 | -27.8% |
| Amounts payable within one year | 42/48 | €11,712 | €12,894 | +€1,181 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €8,500 | €6,639 | -€1,861 | -21.9% |
| Trade debts | 44 | €2,739 | €2,469 | -€270 | -9.9% |
| Suppliers | 440/4 | €2,739 | €2,469 | -€270 | -9.9% |
| Taxes, remuneration and social security | 45 | €473 | €473 | = | 0.0% |
| Taxes | 450/3 | €473 | €473 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,312 | +€3,312 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,809 | €6,835 | +€26 | +0.4% |
| Other operating charges | 640/8 | €409 | €1,814 | +€1,405 | +343.8% |
| Gross operating margin | 9900 | -€4,998 | -€8,638 | -€3,640 | -72.8% |
| Operating profit (loss) | 9901 | -€12,216 | -€17,287 | -€5,071 | -41.5% |
| Financial income | 75/76B | €391 | €0 | -€391 | -100.0% |
| Recurring financial income | 75 | €391 | €0 | -€391 | -100.0% |
| Financial charges | 65/66B | €2,065 | €1,694 | -€371 | -18.0% |
| Recurring financial charges | 65 | €2,065 | €1,694 | -€371 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,890 | -€18,982 | -€5,092 | -36.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€13,890 | -€18,982 | -€5,092 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,890 | -€18,982 | -€5,092 | -36.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.