LA BARRIGA: 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.
LA BARRIGA
Largest movements
- Tangible fixed assets -€21,013
down €21,013 (-22.1%), from €94,888 to €73,874
- Cash -€20,459
down €20,459 (-90.0%), from €22,741 to €2,283
mainly Net result for the year (-€17,907) and Debts after one year (-€14,388)
- Receivables within one year -€2,325
down €2,325 (-5.7%), from €41,023 to €38,699
of which Trade receivables: -€2,248
- Profit (loss) carried forward -€17,907
new in 2025: -€17,907
- Debts after one year -€14,388
down €14,388 (-66.2%), from €21,718 to €7,331
- Current portion of long-term debt -€6,343
down €6,343 (-30.6%), from €20,730 to €14,388
- Accrued charges and deferred income -€2,602
down €2,602 (-97.6%), from €2,666 to €64
- Gross operating margin -€34,876
down €34,876 (-80.5%), from €43,309 to €8,434
- Depreciation -€6,286
down €6,286 (-21.2%), from €29,612 to €23,326
- Taxes -€3,840
down €3,840 (-95.3%), from €4,030 to €190
- Financial charges -€678
down €678 (-19.0%), from €3,557 to €2,880
- Financial income +€518
up €518 (+42.3%), from €1,224 to €1,743
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 | €173,918 | €129,771 | -€44,147 | -25.4% |
| Fixed assets | 21/28 | €99,773 | €78,759 | -€21,013 | -21.1% |
| Tangible fixed assets | 22/27 | €94,888 | €73,874 | -€21,013 | -22.1% |
| Plant, machinery and equipment | 23 | €15,345 | €9,771 | -€5,574 | -36.3% |
| Furniture and vehicles | 24 | €36,437 | €27,031 | -€9,406 | -25.8% |
| Leasing and similar rights | 25 | €43,106 | €37,072 | -€6,033 | -14.0% |
| Financial fixed assets | 28 | €4,885 | €4,885 | = | 0.0% |
| Current assets | 29/58 | €74,145 | €51,012 | -€23,133 | -31.2% |
| Stocks and contracts in progress | 3 | €8,907 | €7,994 | -€912 | -10.2% |
| Stocks | 30/36 | €8,907 | €7,994 | -€912 | -10.2% |
| Amounts receivable within one year | 40/41 | €41,023 | €38,699 | -€2,325 | -5.7% |
| Trade receivables | 40 | €5,289 | €3,041 | -€2,248 | -42.5% |
| Other amounts receivable | 41 | €35,734 | €35,657 | -€77 | -0.2% |
| Cash at bank and in hand | 54/58 | €22,741 | €2,283 | -€20,459 | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,474 | €2,036 | +€562 | +38.1% |
| Total equity and liabilities | 10/49 | €173,918 | €129,771 | -€44,147 | -25.4% |
| Equity | 10/15 | €111,813 | €93,907 | -€17,907 | -16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €91,813 | €91,813 | = | 0.0% |
| Distributable reserves | 133 | €91,813 | €91,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,907 | -€17,907 | |
| Amounts payable | 17/49 | €62,104 | €35,864 | -€26,240 | -42.3% |
| Amounts payable after more than one year | 17 | €21,718 | €7,331 | -€14,388 | -66.2% |
| Financial debts | 170/4 | €21,718 | €7,331 | -€14,388 | -66.2% |
| Amounts payable within one year | 42/48 | €37,720 | €28,470 | -€9,251 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €20,730 | €14,388 | -€6,343 | -30.6% |
| Trade debts | 44 | €11,510 | €9,987 | -€1,524 | -13.2% |
| Suppliers | 440/4 | €11,510 | €9,987 | -€1,524 | -13.2% |
| Taxes, remuneration and social security | 45 | €5,479 | €4,095 | -€1,384 | -25.3% |
| Taxes | 450/3 | €5,479 | €4,095 | -€1,384 | -25.3% |
| Accrued charges and deferred income | 492/3 | €2,666 | €64 | -€2,602 | -97.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,612 | €23,326 | -€6,286 | -21.2% |
| Other operating charges | 640/8 | €1,238 | €1,687 | +€449 | +36.3% |
| Gross operating margin | 9900 | €43,309 | €8,434 | -€34,876 | -80.5% |
| Operating profit (loss) | 9901 | €12,459 | -€16,580 | -€29,039 | |
| Financial income | 75/76B | €1,224 | €1,743 | +€518 | +42.3% |
| Recurring financial income | 75 | €1,224 | €1,743 | +€518 | +42.3% |
| Financial charges | 65/66B | €3,557 | €2,880 | -€678 | -19.0% |
| Recurring financial charges | 65 | €3,557 | €2,880 | -€678 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €10,126 | -€17,717 | -€27,843 | |
| Income taxes | 67/77 | €4,030 | €190 | -€3,840 | -95.3% |
| Profit (loss) for the period | 9904 | €6,096 | -€17,907 | -€24,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,096 | -€17,907 | -€24,003 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.