BARROSO CONSTRUCT: 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.
BARROSO CONSTRUCT
Largest movements
- Receivables within one year -€2,980
down €2,980 (-59.2%), from €5,034 to €2,055
of which Other amounts receivable: -€1,718
- Cash -€397
down €397 (-28.3%), from €1,401 to €1,005
mainly Net result for the year (-€6,206)
- Reserves -€3,121
no longer reported in 2025 (was €3,121)
- Profit (loss) carried forward -€3,084
new in 2025: -€3,084
- Tax, wage and social debts +€1,851
up €1,851 (+142.3%), from €1,300 to €3,151
of which Remuneration and social security: +€1,675
- Trade debts +€978
up €978 (+190.4%), from €514 to €1,492
- Gross operating margin -€10,344
down €10,344, from €5,890 to -€4,454
- Purchases and services +€6,888
up €6,888 (+14.1%), from €48,694 to €55,582
- Turnover -€3,329
down €3,329 (-6.3%), from €52,657 to €49,328
- Depreciation -€1,128
no longer reported in 2025 (was €1,128)
- Other operating charges +€1,086
up €1,086 (+172.2%), from €631 to €1,717
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 | €6,436 | €3,059 | -€3,376 | -52.5% |
| Current assets | 29/58 | €6,436 | €3,059 | -€3,376 | -52.5% |
| Amounts receivable within one year | 40/41 | €5,034 | €2,055 | -€2,980 | -59.2% |
| Trade receivables | 40 | €2,188 | €926 | -€1,262 | -57.7% |
| Other amounts receivable | 41 | €2,847 | €1,129 | -€1,718 | -60.3% |
| Cash at bank and in hand | 54/58 | €1,401 | €1,005 | -€397 | -28.3% |
| Total equity and liabilities | 10/49 | €6,436 | €3,059 | -€3,376 | -52.5% |
| Equity | 10/15 | €4,621 | -€1,584 | -€6,206 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €3,121 | - | -€3,121 | |
| Distributable reserves | 133 | €3,121 | - | -€3,121 | |
| Profit (loss) carried forward | 14 | - | -€3,084 | -€3,084 | |
| Amounts payable | 17/49 | €1,814 | €4,644 | +€2,829 | +155.9% |
| Amounts payable within one year | 42/48 | €1,814 | €4,644 | +€2,829 | +155.9% |
| Trade debts | 44 | €514 | €1,492 | +€978 | +190.4% |
| Suppliers | 440/4 | €514 | €1,492 | +€978 | +190.4% |
| Taxes, remuneration and social security | 45 | €1,300 | €3,151 | +€1,851 | +142.3% |
| Taxes | 450/3 | €1,300 | €1,476 | +€176 | +13.5% |
| Remuneration and social security | 454/9 | - | €1,675 | +€1,675 | |
| Turnover | 70 | €52,657 | €49,328 | -€3,329 | -6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,694 | €55,582 | +€6,888 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | - | -€1,128 | |
| Other operating charges | 640/8 | €631 | €1,717 | +€1,086 | +172.2% |
| Gross operating margin | 9900 | €5,890 | -€4,454 | -€10,344 | |
| Operating profit (loss) | 9901 | €4,130 | -€6,171 | -€10,301 | |
| Financial charges | 65/66B | - | €35 | +€35 | |
| Recurring financial charges | 65 | - | €35 | +€35 | |
| Profit (loss) for the period before taxes | 9903 | €4,130 | -€6,206 | -€10,336 | |
| Income taxes | 67/77 | €1,009 | - | -€1,009 | |
| Profit (loss) for the period | 9904 | €3,121 | -€6,206 | -€9,327 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,121 | -€6,206 | -€9,327 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.