Sainz de Baranda: 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.
Sainz de Baranda
Largest movements
- Cash -€8,122
no longer reported in 2025 (was €8,122)
mainly Receivables within one year (-€6,316) and Short-term financial debts (-€3,554)
- Receivables within one year +€6,316
new in 2025: €6,316
of which Other amounts receivable: +€5,916
- Deferred charges and accrued income -€798
no longer reported in 2025 (was €798)
- Short-term financial debts -€3,554
down €3,554 (-98.4%), from €3,610 to €56
- Accrued charges and deferred income +€2,003
new in 2025: €2,003
- Profit (loss) carried forward -€1,175
down €1,175 (-12.4%), from -€9,467 to -€10,641
- Trade debts +€400
new in 2025: €400
- Tax, wage and social debts -€279
down €279 (-54.0%), from €517 to €238
- Other operating charges -€476
down €476 (-91.8%), from €519 to €43
- Gross operating margin -€437
down €437, from €138 to -€299
- Financial charges +€273
up €273 (+48.7%), from €560 to €833
- Taxes -€174
no longer reported in 2025 (was €174)
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 | €8,920 | €6,316 | -€2,605 | -29.2% |
| Current assets | 29/58 | €8,920 | €6,316 | -€2,605 | -29.2% |
| Amounts receivable within one year | 40/41 | - | €6,316 | +€6,316 | |
| Trade receivables | 40 | - | €400 | +€400 | |
| Other amounts receivable | 41 | - | €5,916 | +€5,916 | |
| Cash at bank and in hand | 54/58 | €8,122 | - | -€8,122 | |
| Deferred charges and accrued income | 490/1 | €798 | - | -€798 | |
| Total equity and liabilities | 10/49 | €8,920 | €6,316 | -€2,605 | -29.2% |
| Equity | 10/15 | €4,793 | €3,619 | -€1,175 | -24.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,467 | -€10,641 | -€1,175 | -12.4% |
| Amounts payable | 17/49 | €4,127 | €2,697 | -€1,430 | -34.6% |
| Amounts payable within one year | 42/48 | €4,127 | €694 | -€3,433 | -83.2% |
| Financial debts | 43 | €3,610 | €56 | -€3,554 | -98.4% |
| Credit institutions | 430/8 | €3,610 | €56 | -€3,554 | -98.4% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €517 | €238 | -€279 | -54.0% |
| Taxes | 450/3 | €517 | €238 | -€279 | -54.0% |
| Accrued charges and deferred income | 492/3 | - | €2,003 | +€2,003 | |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Other operating charges | 640/8 | €519 | €43 | -€476 | -91.8% |
| Gross operating margin | 9900 | €138 | -€299 | -€437 | |
| Operating profit (loss) | 9901 | -€381 | -€341 | +€39 | +10.3% |
| Financial charges | 65/66B | €560 | €833 | +€273 | +48.7% |
| Recurring financial charges | 65 | €560 | €833 | +€273 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | -€941 | -€1,175 | -€234 | -24.8% |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | -€1,115 | -€1,175 | -€59 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,115 | -€1,175 | -€59 | -5.3% |
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 29 October 2026 via checked.be.