LA BARRACA: 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.
LA BARRACA
Largest movements
- Cash -€24,253
down €24,253 (-91.6%), from €26,486 to €2,233
mainly Net result for the year (-€50,691) and Accrued charges and deferred income (-€27,500)
- Receivables within one year -€15,353
down €15,353 (-20.7%), from €74,177 to €58,824
of which Other amounts receivable: -€20,202
- Tangible fixed assets -€4,517
down €4,517 (-28.3%), from €15,987 to €11,470
- Profit (loss) carried forward -€50,691
down €50,691 (-1090.6%), from -€4,648 to -€55,339
- Other debts +€31,435
up €31,435 (+309.8%), from €10,148 to €41,582
- Accrued charges and deferred income -€27,500
down €27,500 (-100.0%), from €27,500 to €0
- Tax, wage and social debts -€8,167
down €8,167 (-50.7%), from €16,105 to €7,938
of which Remuneration and social security: -€5,584
- Advances received +€5,868
up €5,868 (+10.4%), from €56,499 to €62,367
- Gross operating margin -€177,575
down €177,575 (-85.0%), from €209,023 to €31,447
- Staff costs -€129,103
down €129,103 (-64.5%), from €200,215 to €71,112
- Depreciation -€4,198
down €4,198 (-43.2%), from €9,716 to €5,517
- Financial charges +€3,573
up €3,573 (+299.8%), from €1,192 to €4,765
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 | €131,104 | €85,893 | -€45,211 | -34.5% |
| Fixed assets | 21/28 | €24,427 | €18,910 | -€5,517 | -22.6% |
| Intangible fixed assets | 21 | €8,440 | €7,440 | -€1,000 | -11.8% |
| Tangible fixed assets | 22/27 | €15,987 | €11,470 | -€4,517 | -28.3% |
| Plant, machinery and equipment | 23 | €15,987 | €11,470 | -€4,517 | -28.3% |
| Current assets | 29/58 | €106,677 | €66,983 | -€39,694 | -37.2% |
| Stocks and contracts in progress | 3 | €5,400 | €5,393 | -€7 | -0.1% |
| Stocks | 30/36 | €5,400 | €5,393 | -€7 | -0.1% |
| Amounts receivable within one year | 40/41 | €74,177 | €58,824 | -€15,353 | -20.7% |
| Trade receivables | 40 | €46,693 | €51,543 | +€4,849 | +10.4% |
| Other amounts receivable | 41 | €27,484 | €7,282 | -€20,202 | -73.5% |
| Cash at bank and in hand | 54/58 | €26,486 | €2,233 | -€24,253 | -91.6% |
| Deferred charges and accrued income | 490/1 | €614 | €534 | -€80 | -13.1% |
| Total equity and liabilities | 10/49 | €131,104 | €85,893 | -€45,211 | -34.5% |
| Equity | 10/15 | €352 | -€50,339 | -€50,691 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,648 | -€55,339 | -€50,691 | -1090.6% |
| Amounts payable | 17/49 | €130,752 | €136,231 | +€5,479 | +4.2% |
| Amounts payable within one year | 42/48 | €103,252 | €136,231 | +€32,979 | +31.9% |
| Trade debts | 44 | €20,501 | €24,344 | +€3,844 | +18.7% |
| Suppliers | 440/4 | €20,501 | €24,344 | +€3,844 | +18.7% |
| Advances received on contracts in progress | 46 | €56,499 | €62,367 | +€5,868 | +10.4% |
| Taxes, remuneration and social security | 45 | €16,105 | €7,938 | -€8,167 | -50.7% |
| Taxes | 450/3 | €7,598 | €5,015 | -€2,583 | -34.0% |
| Remuneration and social security | 454/9 | €8,507 | €2,923 | -€5,584 | -65.6% |
| Other amounts payable | 47/48 | €10,148 | €41,582 | +€31,435 | +309.8% |
| Accrued charges and deferred income | 492/3 | €27,500 | €0 | -€27,500 | -100.0% |
| Remuneration, social security and pensions | 62 | €200,215 | €71,112 | -€129,103 | -64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,716 | €5,517 | -€4,198 | -43.2% |
| Other operating charges | 640/8 | €2,548 | €744 | -€1,804 | -70.8% |
| Gross operating margin | 9900 | €209,023 | €31,447 | -€177,575 | -85.0% |
| Operating profit (loss) | 9901 | -€3,456 | -€45,926 | -€42,470 | -1228.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,192 | €4,765 | +€3,573 | +299.8% |
| Recurring financial charges | 65 | €1,192 | €4,765 | +€3,573 | +299.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,648 | -€50,691 | -€46,043 | -990.6% |
| Profit (loss) for the period | 9904 | -€4,648 | -€50,691 | -€46,043 | -990.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,648 | -€50,691 | -€46,043 | -990.6% |
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 11 October 2026 via checked.be.