COSTA 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.
COSTA BARROS
Largest movements
- Cash +€29,410
up €29,410 (+116%), from €25,448 to €54,859
mainly Net result for the year (+€67,814) and Other debts (+€11,544)
- Receivables within one year +€8,295
up €8,295 (+9.6%), from €86,676 to €94,970
of which Trade receivables: +€24,298
- Deferred charges and accrued income +€6,630
up €6,630 (+14.3%), from €46,398 to €53,027
- Profit (loss) carried forward +€67,814
up €67,814 (+72.2%), from €93,898 to €161,712
- Reserves -€31,819
down €31,819 (-60.7%), from €52,429 to €20,609
of which Distributable reserves: -€31,819
- Other debts +€11,544
new in 2025: €11,544
- Trade debts -€11,444
down €11,444 (-6.6%), from €172,944 to €161,499
- Tax, wage and social debts +€5,756
up €5,756 (+90.5%), from €6,358 to €12,114
of which Remuneration and social security: +€5,942
- Gross operating margin +€66,472
up €66,472 (+37.1%), from €179,174 to €245,645
- Staff costs +€14,338
up €14,338 (+9.0%), from €160,057 to €174,395
- Depreciation -€4,993
down €4,993 (-66.8%), from €7,477 to €2,484
- Taxes +€3,199
new in 2025: €3,199
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 | €344,220 | €386,070 | +€41,850 | +12.2% |
| Fixed assets | 21/28 | €15,698 | €13,214 | -€2,484 | -15.8% |
| Tangible fixed assets | 22/27 | €14,974 | €12,489 | -€2,484 | -16.6% |
| Land and buildings | 22 | €11,918 | €11,084 | -€835 | -7.0% |
| Plant, machinery and equipment | 23 | €3,055 | €1,406 | -€1,650 | -54.0% |
| Financial fixed assets | 28 | €725 | €725 | = | 0.0% |
| Current assets | 29/58 | €328,522 | €372,856 | +€44,335 | +13.5% |
| Amounts receivable after more than one year | 29 | €170,000 | €170,000 | = | 0.0% |
| Other amounts receivable | 291 | €170,000 | €170,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €86,676 | €94,970 | +€8,295 | +9.6% |
| Trade receivables | 40 | €62,975 | €87,273 | +€24,298 | +38.6% |
| Other amounts receivable | 41 | €23,701 | €7,698 | -€16,003 | -67.5% |
| Cash at bank and in hand | 54/58 | €25,448 | €54,859 | +€29,410 | +116% |
| Deferred charges and accrued income | 490/1 | €46,398 | €53,027 | +€6,630 | +14.3% |
| Total equity and liabilities | 10/49 | €344,220 | €386,070 | +€41,850 | +12.2% |
| Equity | 10/15 | €164,919 | €200,913 | +€35,994 | +21.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €52,429 | €20,609 | -€31,819 | -60.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €31,819 | - | -€31,819 | |
| Profit (loss) carried forward | 14 | €93,898 | €161,712 | +€67,814 | +72.2% |
| Amounts payable | 17/49 | €179,301 | €185,157 | +€5,856 | +3.3% |
| Amounts payable within one year | 42/48 | €179,301 | €185,157 | +€5,856 | +3.3% |
| Trade debts | 44 | €172,944 | €161,499 | -€11,444 | -6.6% |
| Suppliers | 440/4 | €172,944 | €161,499 | -€11,444 | -6.6% |
| Taxes, remuneration and social security | 45 | €6,358 | €12,114 | +€5,756 | +90.5% |
| Taxes | 450/3 | €3,946 | €3,760 | -€185 | -4.7% |
| Remuneration and social security | 454/9 | €2,412 | €8,353 | +€5,942 | +246% |
| Other amounts payable | 47/48 | - | €11,544 | +€11,544 | |
| Remuneration, social security and pensions | 62 | €160,057 | €174,395 | +€14,338 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,477 | €2,484 | -€4,993 | -66.8% |
| Other operating charges | 640/8 | €2,852 | €1,628 | -€1,224 | -42.9% |
| Gross operating margin | 9900 | €179,174 | €245,645 | +€66,472 | +37.1% |
| Operating profit (loss) | 9901 | €8,787 | €67,138 | +€58,351 | +664% |
| Financial income | 75/76B | €5,235 | €4,400 | -€835 | -16.0% |
| Recurring financial income | 75 | €5,235 | €4,400 | -€835 | -16.0% |
| Financial charges | 65/66B | €524 | €526 | +€2 | +0.4% |
| Recurring financial charges | 65 | €524 | €526 | +€2 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €13,499 | €71,012 | +€57,514 | +426% |
| Income taxes | 67/77 | - | €3,199 | +€3,199 | |
| Profit (loss) for the period | 9904 | €13,499 | €67,814 | +€54,315 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €13,499 | €67,814 | +€54,315 | +402% |
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 27 October 2026 via checked.be.