BARRIGA: 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.
BARRIGA
Largest movements
- Tangible fixed assets -€7,898
down €7,898 (-27.2%), from €29,015 to €21,117
- Intangible fixed assets -€4,500
down €4,500 (-12.6%), from €35,847 to €31,347
- Cash +€3,205
up €3,205 (+41.8%), from €7,670 to €10,875
mainly Depreciation (+€13,421) and Net result for the year (+€13,352)
- Receivables within one year -€806
down €806 (-66.6%), from €1,211 to €405
- Other debts -€17,106
down €17,106 (-50.4%), from €33,909 to €16,803
- Profit (loss) carried forward +€13,352
up €13,352 (+61.5%), from -€21,710 to -€8,358
- Debts after one year -€3,553
down €3,553 (-7.9%), from €44,957 to €41,403
- Trade debts -€2,882
down €2,882 (-62.2%), from €4,632 to €1,750
- Gross operating margin +€33,939
up €33,939 (+104.0%), from €32,647 to €66,587
- Financial income +€1,002
up €1,002 (+24214.5%), from €4 to €1,007
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 | €78,932 | €68,101 | -€10,831 | -13.7% |
| Formation expenses | 20 | €1,693 | €1,099 | -€594 | -35.1% |
| Fixed assets | 21/28 | €64,862 | €52,464 | -€12,398 | -19.1% |
| Intangible fixed assets | 21 | €35,847 | €31,347 | -€4,500 | -12.6% |
| Tangible fixed assets | 22/27 | €29,015 | €21,117 | -€7,898 | -27.2% |
| Plant, machinery and equipment | 23 | €9,639 | €6,152 | -€3,487 | -36.2% |
| Leasing and similar rights | 25 | €12,671 | €9,053 | -€3,618 | -28.6% |
| Other tangible fixed assets | 26 | €6,705 | €5,912 | -€793 | -11.8% |
| Current assets | 29/58 | €12,377 | €14,538 | +€2,161 | +17.5% |
| Stocks and contracts in progress | 3 | €3,131 | €2,891 | -€239 | -7.6% |
| Stocks | 30/36 | €3,131 | €2,891 | -€239 | -7.6% |
| Amounts receivable within one year | 40/41 | €1,211 | €405 | -€806 | -66.6% |
| Trade receivables | 40 | €1,211 | €405 | -€806 | -66.6% |
| Cash at bank and in hand | 54/58 | €7,670 | €10,875 | +€3,205 | +41.8% |
| Deferred charges and accrued income | 490/1 | €366 | €367 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €78,932 | €68,101 | -€10,831 | -13.7% |
| Equity | 10/15 | -€10,848 | €2,504 | +€13,352 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €862 | €862 | = | 0.0% |
| Distributable reserves | 133 | €862 | €862 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,710 | -€8,358 | +€13,352 | +61.5% |
| Amounts payable | 17/49 | €89,780 | €65,597 | -€24,183 | -26.9% |
| Amounts payable after more than one year | 17 | €44,957 | €41,403 | -€3,553 | -7.9% |
| Financial debts | 170/4 | €44,957 | €41,403 | -€3,553 | -7.9% |
| Amounts payable within one year | 42/48 | €44,823 | €24,194 | -€20,629 | -46.0% |
| Current portion of amounts payable after more than one year | 42 | €3,377 | €3,553 | +€176 | +5.2% |
| Trade debts | 44 | €4,632 | €1,750 | -€2,882 | -62.2% |
| Suppliers | 440/4 | €4,632 | €1,750 | -€2,882 | -62.2% |
| Advances received on contracts in progress | 46 | €148 | - | -€148 | |
| Taxes, remuneration and social security | 45 | €2,757 | €2,088 | -€669 | -24.3% |
| Taxes | 450/3 | €2,592 | €2,056 | -€535 | -20.6% |
| Remuneration and social security | 454/9 | €165 | €31 | -€134 | -81.0% |
| Other amounts payable | 47/48 | €33,909 | €16,803 | -€17,106 | -50.4% |
| Remuneration, social security and pensions | 62 | €35,463 | €34,879 | -€585 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,357 | €13,421 | +€65 | +0.5% |
| Other operating charges | 640/8 | €1,074 | €1,549 | +€475 | +44.2% |
| Gross operating margin | 9900 | €32,647 | €66,587 | +€33,939 | +104.0% |
| Operating profit (loss) | 9901 | -€17,247 | €16,738 | +€33,985 | |
| Financial income | 75/76B | €4 | €1,007 | +€1,002 | +24214.5% |
| Recurring financial income | 75 | €4 | €1,007 | +€1,002 | +24214.5% |
| Financial charges | 65/66B | €4,468 | €4,392 | -€75 | -1.7% |
| Recurring financial charges | 65 | €4,468 | €4,392 | -€75 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,710 | €13,352 | +€35,062 | |
| Profit (loss) for the period | 9904 | -€21,710 | €13,352 | +€35,062 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,710 | €13,352 | +€35,062 |
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 12 October 2026 via checked.be.