Barragan: 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.
Barragan
Largest movements
- Cash +€8,176
up €8,176 (+19.7%), from €41,562 to €49,739
mainly Net result for the year (+€21,971) and Receivables within one year (+€4,190)
- Receivables after one year +€6,000
new in 2025: €6,000
- Receivables within one year -€4,190
down €4,190 (-24.2%), from €17,315 to €13,126
of which Trade receivables: -€16,548
- Deferred charges and accrued income -€3,180
down €3,180 (-84.1%), from €3,780 to €600
- Tangible fixed assets +€3,165
up €3,165 (+287.7%), from €1,100 to €4,265
of which Furniture and vehicles: +€3,800
- Profit (loss) carried forward +€21,971
up €21,971 (+50.2%), from €43,790 to €65,762
- Tax, wage and social debts -€9,394
down €9,394 (-90.8%), from €10,344 to €950
- Trade debts -€1,904
down €1,904 (-35.5%), from €5,368 to €3,464
- Gross operating margin -€56,041
down €56,041 (-63.5%), from €88,199 to €32,157
- Staff costs -€33,278
down €33,278, from €33,203 to -€75
- Depreciation -€6,010
down €6,010 (-86.4%), from €6,958 to €948
- Taxes -€3,898
down €3,898 (-36.6%), from €10,665 to €6,767
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 | €63,758 | €73,729 | +€9,972 | +15.6% |
| Fixed assets | 21/28 | €1,100 | €4,265 | +€3,165 | +287.7% |
| Tangible fixed assets | 22/27 | €1,100 | €4,265 | +€3,165 | +287.7% |
| Plant, machinery and equipment | 23 | €1,067 | €432 | -€635 | -59.5% |
| Furniture and vehicles | 24 | €34 | €3,834 | +€3,800 | +11258.8% |
| Current assets | 29/58 | €62,658 | €69,464 | +€6,806 | +10.9% |
| Amounts receivable after more than one year | 29 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 291 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €17,315 | €13,126 | -€4,190 | -24.2% |
| Trade receivables | 40 | €16,548 | €0 | -€16,548 | -100.0% |
| Other amounts receivable | 41 | €767 | €13,126 | +€12,359 | +1611.9% |
| Cash at bank and in hand | 54/58 | €41,562 | €49,739 | +€8,176 | +19.7% |
| Deferred charges and accrued income | 490/1 | €3,780 | €600 | -€3,180 | -84.1% |
| Total equity and liabilities | 10/49 | €63,758 | €73,729 | +€9,972 | +15.6% |
| Equity | 10/15 | €46,790 | €68,762 | +€21,971 | +47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,790 | €65,762 | +€21,971 | +50.2% |
| Amounts payable | 17/49 | €16,967 | €4,968 | -€12,000 | -70.7% |
| Amounts payable within one year | 42/48 | €16,111 | €4,641 | -€11,470 | -71.2% |
| Trade debts | 44 | €5,368 | €3,464 | -€1,904 | -35.5% |
| Suppliers | 440/4 | €5,368 | €3,464 | -€1,904 | -35.5% |
| Taxes, remuneration and social security | 45 | €10,344 | €950 | -€9,394 | -90.8% |
| Taxes | 450/3 | €10,344 | €950 | -€9,394 | -90.8% |
| Other amounts payable | 47/48 | €399 | €228 | -€172 | -43.0% |
| Accrued charges and deferred income | 492/3 | €856 | €327 | -€530 | -61.9% |
| Remuneration, social security and pensions | 62 | €33,203 | -€75 | -€33,278 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,958 | €948 | -€6,010 | -86.4% |
| Other operating charges | 640/8 | €872 | €899 | +€27 | +3.1% |
| Gross operating margin | 9900 | €88,199 | €32,157 | -€56,041 | -63.5% |
| Operating profit (loss) | 9901 | €47,165 | €30,385 | -€16,780 | -35.6% |
| Financial income | 75/76B | €0 | €191 | +€191 | +636133.3% |
| Recurring financial income | 75 | €0 | €191 | +€191 | +636133.3% |
| Financial charges | 65/66B | €2,284 | €1,838 | -€446 | -19.5% |
| Recurring financial charges | 65 | €2,284 | €1,838 | -€446 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €44,882 | €28,738 | -€16,144 | -36.0% |
| Income taxes | 67/77 | €10,665 | €6,767 | -€3,898 | -36.6% |
| Profit (loss) for the period | 9904 | €34,217 | €21,971 | -€12,245 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,217 | €21,971 | -€12,245 | -35.8% |
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 8 October 2026 via checked.be.