BARRANCO CONCEPT: 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.
BARRANCO CONCEPT
Largest movements
- Current investments -€135,000
down €135,000 (-18.4%), from €735,000 to €600,000
- Cash +€47,570
up €47,570 (+272%), from €17,482 to €65,052
mainly Current investments (+€135,000) and Depreciation (+€17,418)
- Tangible fixed assets -€17,418
down €17,418 (-73.3%), from €23,775 to €6,357
of which Land and buildings: -€12,736
- Reserves -€109,084
down €109,084 (-14.2%), from €768,317 to €659,233
- Financial income -€13,801
down €13,801 (-61.1%), from €22,589 to €8,788
- Gross operating margin +€7,560
up €7,560 (+23.4%), from -€32,274 to -€24,714
- Depreciation -€6,257
down €6,257 (-26.4%), from €23,675 to €17,418
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 | €790,107 | €682,781 | -€107,326 | -13.6% |
| Fixed assets | 21/28 | €23,775 | €6,357 | -€17,418 | -73.3% |
| Tangible fixed assets | 22/27 | €23,775 | €6,357 | -€17,418 | -73.3% |
| Land and buildings | 22 | €17,421 | €4,685 | -€12,736 | -73.1% |
| Furniture and vehicles | 24 | €4,475 | €320 | -€4,156 | -92.9% |
| Other tangible fixed assets | 26 | €1,878 | €1,351 | -€527 | -28.0% |
| Current assets | 29/58 | €766,332 | €676,424 | -€89,908 | -11.7% |
| Amounts receivable within one year | 40/41 | €5,506 | €9,302 | +€3,796 | +68.9% |
| Trade receivables | 40 | €56 | €0 | -€56 | -100% |
| Other amounts receivable | 41 | €5,450 | €9,302 | +€3,852 | +70.7% |
| Current investments | 50/53 | €735,000 | €600,000 | -€135,000 | -18.4% |
| Cash at bank and in hand | 54/58 | €17,482 | €65,052 | +€47,570 | +272% |
| Deferred charges and accrued income | 490/1 | €8,344 | €2,070 | -€6,274 | -75.2% |
| Total equity and liabilities | 10/49 | €790,107 | €682,781 | -€107,326 | -13.6% |
| Equity | 10/15 | €788,317 | €679,233 | -€109,084 | -13.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €768,317 | €659,233 | -€109,084 | -14.2% |
| Distributable reserves | 133 | €768,317 | €659,233 | -€109,084 | -14.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,790 | €3,547 | +€1,758 | +98.2% |
| Amounts payable within one year | 42/48 | €1,790 | €3,529 | +€1,740 | +97.2% |
| Trade debts | 44 | €422 | €822 | +€400 | +94.7% |
| Suppliers | 440/4 | €422 | €822 | +€400 | +94.7% |
| Taxes, remuneration and social security | 45 | €29 | €0 | -€29 | -100% |
| Taxes | 450/3 | €29 | €0 | -€29 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,339 | €2,708 | +€1,369 | +102% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,675 | €17,418 | -€6,257 | -26.4% |
| Other operating charges | 640/8 | €3,709 | €3,830 | +€121 | +3.3% |
| Gross operating margin | 9900 | -€32,274 | -€24,714 | +€7,560 | +23.4% |
| Operating profit (loss) | 9901 | -€59,658 | -€45,962 | +€13,696 | +23.0% |
| Financial income | 75/76B | €22,589 | €8,788 | -€13,801 | -61.1% |
| Recurring financial income | 75 | €22,589 | €8,788 | -€13,801 | -61.1% |
| Financial charges | 65/66B | €226 | €112 | -€114 | -50.3% |
| Recurring financial charges | 65 | €226 | €112 | -€114 | -50.3% |
| Profit (loss) for the period before taxes | 9903 | -€37,295 | -€37,287 | +€8 | 0.0% |
| Income taxes | 67/77 | €304 | €297 | -€7 | -2.3% |
| Profit (loss) for the period | 9904 | -€37,599 | -€37,584 | +€15 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,599 | -€37,584 | +€15 | 0.0% |
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 22 October 2026 via checked.be.