BARROS: 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.
BARROS
Largest movements
- Tangible fixed assets -€51,160
down €51,160 (-3.6%), from €1.4m to €1.4m
of which Land and buildings: -€48,059
- Cash -€27,472
down €27,472 (-53.8%), from €51,045 to €23,573
mainly Other debts (-€80,090) and Debts after one year (-€77,346)
- Receivables within one year -€26,781
down €26,781 (-17.2%), from €155,458 to €128,677
of which Other amounts receivable: -€35,073
- Current investments -€20,000
down €20,000 (-100%), from €20,000 to €0
- Other debts -€80,090
down €80,090 (-69.1%), from €115,940 to €35,850
- Debts after one year -€77,346
down €77,346 (-11.5%), from €669,991 to €592,645
- Reserves +€56,127
up €56,127 (+7.3%), from €773,631 to €829,758
- Gross operating margin -€42,856
down €42,856 (-16.6%), from €258,143 to €215,287
- Taxes -€11,650
down €11,650 (-32.3%), from €36,107 to €24,458
- Financial charges -€6,450
down €6,450 (-22.3%), from €28,889 to €22,439
- Staff costs -€4,142
down €4,142 (-70.9%), from €5,838 to €1,697
- Financial income -€3,426
down €3,426 (-79.3%), from €4,323 to €896
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 | €1,668,682 | €1,559,024 | -€109,659 | -6.6% |
| Fixed assets | 21/28 | €1,440,934 | €1,389,774 | -€51,160 | -3.6% |
| Tangible fixed assets | 22/27 | €1,440,934 | €1,389,774 | -€51,160 | -3.6% |
| Land and buildings | 22 | €1,431,485 | €1,383,426 | -€48,059 | -3.4% |
| Plant, machinery and equipment | 23 | €573 | €328 | -€244 | -42.7% |
| Furniture and vehicles | 24 | €8,877 | €6,020 | -€2,857 | -32.2% |
| Current assets | 29/58 | €227,748 | €169,250 | -€58,498 | -25.7% |
| Amounts receivable within one year | 40/41 | €155,458 | €128,677 | -€26,781 | -17.2% |
| Trade receivables | 40 | €97,131 | €105,422 | +€8,291 | +8.5% |
| Other amounts receivable | 41 | €58,327 | €23,255 | -€35,073 | -60.1% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100% |
| Cash at bank and in hand | 54/58 | €51,045 | €23,573 | -€27,472 | -53.8% |
| Deferred charges and accrued income | 490/1 | €1,245 | €17,000 | +€15,755 | +1,265% |
| Total equity and liabilities | 10/49 | €1,668,682 | €1,559,024 | -€109,659 | -6.6% |
| Equity | 10/15 | €779,831 | €835,958 | +€56,127 | +7.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €773,631 | €829,758 | +€56,127 | +7.3% |
| Distributable reserves | 133 | €773,631 | €829,758 | +€56,127 | +7.3% |
| Amounts payable | 17/49 | €888,852 | €723,066 | -€165,785 | -18.7% |
| Amounts payable after more than one year | 17 | €669,991 | €592,645 | -€77,346 | -11.5% |
| Financial debts | 170/4 | €669,991 | €592,645 | -€77,346 | -11.5% |
| Amounts payable within one year | 42/48 | €218,861 | €130,422 | -€88,439 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €79,672 | €77,346 | -€2,326 | -2.9% |
| Trade debts | 44 | €6,619 | €3,588 | -€3,031 | -45.8% |
| Suppliers | 440/4 | €6,619 | €3,588 | -€3,031 | -45.8% |
| Taxes, remuneration and social security | 45 | €16,631 | €13,638 | -€2,993 | -18.0% |
| Taxes | 450/3 | €15,111 | €13,638 | -€1,473 | -9.7% |
| Remuneration and social security | 454/9 | €1,520 | €0 | -€1,520 | -100% |
| Other amounts payable | 47/48 | €115,940 | €35,850 | -€80,090 | -69.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €5,838 | €1,697 | -€4,142 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,658 | €103,776 | +€118 | +0.1% |
| Other operating charges | 640/8 | €7,804 | €7,688 | -€117 | -1.5% |
| Gross operating margin | 9900 | €258,143 | €215,287 | -€42,856 | -16.6% |
| Operating profit (loss) | 9901 | €140,843 | €102,127 | -€38,716 | -27.5% |
| Financial income | 75/76B | €4,323 | €896 | -€3,426 | -79.3% |
| Recurring financial income | 75 | €4,323 | €896 | -€3,426 | -79.3% |
| Financial charges | 65/66B | €28,889 | €22,439 | -€6,450 | -22.3% |
| Recurring financial charges | 65 | €28,889 | €22,439 | -€6,450 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €116,276 | €80,584 | -€35,692 | -30.7% |
| Income taxes | 67/77 | €36,107 | €24,458 | -€11,650 | -32.3% |
| Profit (loss) for the period | 9904 | €80,169 | €56,127 | -€24,042 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €80,169 | €56,127 | -€24,042 | -30.0% |
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 20 October 2026 via checked.be.