DANIEL BARRIO: 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.
DANIEL BARRIO
Largest movements
- Receivables after one year -€34,841
down €34,841 (-19.9%), from €175,138 to €140,297
- Cash +€12,829
up €12,829 (+57.6%), from €22,278 to €35,107
mainly Net result for the year (+€40,201) and Receivables after one year (+€34,841)
- Tangible fixed assets +€6,200
up €6,200 (+376%), from €1,648 to €7,849
of which Furniture and vehicles: +€4,804
- Other debts -€16,145
down €16,145 (-28.2%), from €57,191 to €41,046
- Gross operating margin -€25,040
down €25,040 (-36.7%), from €68,248 to €43,208
- Financial income +€8,665
up €8,665 (+425%), from €2,039 to €10,704
- Taxes -€2,843
down €2,843 (-19.8%), from €14,324 to €11,481
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 | €206,220 | €190,491 | -€15,729 | -7.6% |
| Fixed assets | 21/28 | €1,648 | €7,849 | +€6,200 | +376% |
| Tangible fixed assets | 22/27 | €1,648 | €7,849 | +€6,200 | +376% |
| Plant, machinery and equipment | 23 | - | €1,397 | +€1,397 | |
| Furniture and vehicles | 24 | €1,648 | €6,452 | +€4,804 | +291% |
| Current assets | 29/58 | €204,571 | €182,642 | -€21,929 | -10.7% |
| Amounts receivable after more than one year | 29 | €175,138 | €140,297 | -€34,841 | -19.9% |
| Other amounts receivable | 291 | €175,138 | €140,297 | -€34,841 | -19.9% |
| Amounts receivable within one year | 40/41 | €7,101 | €7,019 | -€82 | -1.2% |
| Other amounts receivable | 41 | €7,101 | €7,019 | -€82 | -1.2% |
| Cash at bank and in hand | 54/58 | €22,278 | €35,107 | +€12,829 | +57.6% |
| Deferred charges and accrued income | 490/1 | €54 | €219 | +€165 | +305% |
| Total equity and liabilities | 10/49 | €206,220 | €190,491 | -€15,729 | -7.6% |
| Equity | 10/15 | €148,205 | €148,205 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €146,205 | €146,205 | = | 0.0% |
| Distributable reserves | 133 | €146,205 | €146,205 | = | 0.0% |
| Amounts payable | 17/49 | €58,015 | €42,286 | -€15,729 | -27.1% |
| Amounts payable within one year | 42/48 | €58,015 | €42,286 | -€15,729 | -27.1% |
| Trade debts | 44 | - | €1,240 | +€1,240 | |
| Suppliers | 440/4 | - | €1,240 | +€1,240 | |
| Taxes, remuneration and social security | 45 | €824 | - | -€824 | |
| Taxes | 450/3 | €824 | - | -€824 | |
| Other amounts payable | 47/48 | €57,191 | €41,046 | -€16,145 | -28.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,413 | €1,171 | -€242 | -17.2% |
| Other operating charges | 640/8 | €671 | €762 | +€91 | +13.5% |
| Gross operating margin | 9900 | €68,248 | €43,208 | -€25,040 | -36.7% |
| Operating profit (loss) | 9901 | €66,164 | €41,275 | -€24,888 | -37.6% |
| Financial income | 75/76B | €2,039 | €10,704 | +€8,665 | +425% |
| Recurring financial income | 75 | €2,039 | €10,704 | +€8,665 | +425% |
| Financial charges | 65/66B | €296 | €296 | = | 0.0% |
| Recurring financial charges | 65 | €296 | €296 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €67,906 | €51,683 | -€16,223 | -23.9% |
| Income taxes | 67/77 | €14,324 | €11,481 | -€2,843 | -19.8% |
| Profit (loss) for the period | 9904 | €53,582 | €40,201 | -€13,380 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,582 | €40,201 | -€13,380 | -25.0% |
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 18 October 2026 via checked.be.