NEW LOOK BARCELONE: 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.
NEW LOOK BARCELONE
Largest movements
- Receivables within one year -€21,205
down €21,205 (-57.4%), from €36,943 to €15,738
of which Trade receivables: -€13,315
- Cash -€7,894
down €7,894 (-85.6%), from €9,221 to €1,327
mainly Net result for the year (-€20,727) and Tax, wage and social debts (-€18,464)
- Tangible fixed assets -€5,161
down €5,161 (-19.2%), from €26,903 to €21,742
of which Land and buildings: -€2,991
- Profit (loss) carried forward -€20,727
down €20,727 (-7.6%), from -€272,837 to -€293,564
- Tax, wage and social debts -€18,464
down €18,464 (-21.1%), from €87,558 to €69,094
of which Remuneration and social security: -€13,446
- Trade debts -€12,663
down €12,663 (-46.1%), from €27,497 to €14,834
- Other debts +€12,407
up €12,407 (+6.7%), from €183,896 to €196,303
- Short-term financial debts +€4,722
up €4,722 (+171%), from €2,756 to €7,477
- Gross operating margin +€113,697
up €113,697 (+60.3%), from €188,611 to €302,309
- Staff costs -€8,189
down €8,189 (-2.6%), from €311,329 to €303,139
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,048 | €51,323 | -€34,726 | -40.4% |
| Fixed assets | 21/28 | €26,903 | €21,742 | -€5,161 | -19.2% |
| Tangible fixed assets | 22/27 | €26,903 | €21,742 | -€5,161 | -19.2% |
| Land and buildings | 22 | €16,077 | €13,086 | -€2,991 | -18.6% |
| Plant, machinery and equipment | 23 | €10,825 | €8,655 | -€2,170 | -20.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €59,145 | €29,581 | -€29,564 | -50.0% |
| Stocks and contracts in progress | 3 | €12,857 | €12,346 | -€511 | -4.0% |
| Stocks | 30/36 | €12,857 | €12,346 | -€511 | -4.0% |
| Amounts receivable within one year | 40/41 | €36,943 | €15,738 | -€21,205 | -57.4% |
| Trade receivables | 40 | €28,367 | €15,053 | -€13,315 | -46.9% |
| Other amounts receivable | 41 | €8,576 | €685 | -€7,891 | -92.0% |
| Cash at bank and in hand | 54/58 | €9,221 | €1,327 | -€7,894 | -85.6% |
| Deferred charges and accrued income | 490/1 | €124 | €170 | +€46 | +37.5% |
| Total equity and liabilities | 10/49 | €86,048 | €51,323 | -€34,726 | -40.4% |
| Equity | 10/15 | -€215,658 | -€236,385 | -€20,727 | -9.6% |
| Contributions | 10/11 | €56,179 | €56,179 | = | 0.0% |
| Contributions outside capital | 11 | €56,179 | €56,179 | = | 0.0% |
| Other | 1109/19 | €56,179 | €56,179 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€272,837 | -€293,564 | -€20,727 | -7.6% |
| Amounts payable | 17/49 | €301,707 | €287,708 | -€13,999 | -4.6% |
| Amounts payable within one year | 42/48 | €301,707 | €287,708 | -€13,999 | -4.6% |
| Financial debts | 43 | €2,756 | €7,477 | +€4,722 | +171% |
| Credit institutions | 430/8 | €2,756 | €7,477 | +€4,722 | +171% |
| Trade debts | 44 | €27,497 | €14,834 | -€12,663 | -46.1% |
| Suppliers | 440/4 | €27,497 | €14,834 | -€12,663 | -46.1% |
| Taxes, remuneration and social security | 45 | €87,558 | €69,094 | -€18,464 | -21.1% |
| Taxes | 450/3 | €34,706 | €29,688 | -€5,018 | -14.5% |
| Remuneration and social security | 454/9 | €52,852 | €39,406 | -€13,446 | -25.4% |
| Other amounts payable | 47/48 | €183,896 | €196,303 | +€12,407 | +6.7% |
| Remuneration, social security and pensions | 62 | €311,329 | €303,139 | -€8,189 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,035 | €5,805 | -€230 | -3.8% |
| Other operating charges | 640/8 | €6,997 | €7,156 | +€159 | +2.3% |
| Gross operating margin | 9900 | €188,611 | €302,309 | +€113,697 | +60.3% |
| Operating profit (loss) | 9901 | -€135,749 | -€13,792 | +€121,957 | +89.8% |
| Financial income | 75/76B | €316 | €17 | -€299 | -94.6% |
| Recurring financial income | 75 | €316 | €17 | -€299 | -94.6% |
| Financial charges | 65/66B | €4,210 | €6,952 | +€2,742 | +65.1% |
| Recurring financial charges | 65 | €4,210 | €5,552 | +€1,342 | +31.9% |
| Non-recurring financial charges | 66B | - | €1,400 | +€1,400 | |
| Profit (loss) for the period before taxes | 9903 | -€139,643 | -€20,727 | +€118,916 | +85.2% |
| Profit (loss) for the period | 9904 | -€139,643 | -€20,727 | +€118,916 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€139,643 | -€20,727 | +€118,916 | +85.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.