WARD BARCELONA: 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.
WARD BARCELONA
Largest movements
- Cash +€50,990
up €50,990 (+22.6%), from €225,452 to €276,442
mainly Net result for the year (+€37,539) and Receivables within one year (+€13,475)
- Receivables within one year -€13,475
down €13,475 (-44.6%), from €30,245 to €16,770
of which Trade receivables: -€11,823
- Tangible fixed assets -€11,374
down €11,374 (-42.6%), from €26,718 to €15,343
of which Furniture and vehicles: -€9,421
- Receivables after one year +€9,456
up €9,456 (+38.0%), from €24,899 to €34,356
- Profit (loss) carried forward +€37,539
up €37,539 (+13.5%), from €278,311 to €315,850
- Gross operating margin -€19,645
down €19,645 (-23.2%), from €84,516 to €64,871
- Staff costs -€15,308
down €15,308, from €13,795 to -€1,513
- Taxes +€3,101
up €3,101 (+22.2%), from €13,938 to €17,038
- Other operating charges +€1,129
up €1,129 (+198%), from €570 to €1,698
- Financial income +€883
up €883 (+122%), from €725 to €1,608
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 | €315,646 | €350,211 | +€34,565 | +11.0% |
| Fixed assets | 21/28 | €30,396 | €19,022 | -€11,374 | -37.4% |
| Tangible fixed assets | 22/27 | €26,718 | €15,343 | -€11,374 | -42.6% |
| Plant, machinery and equipment | 23 | €2,222 | €1,603 | -€619 | -27.9% |
| Furniture and vehicles | 24 | €13,008 | €3,588 | -€9,421 | -72.4% |
| Other tangible fixed assets | 26 | €11,488 | €10,153 | -€1,335 | -11.6% |
| Financial fixed assets | 28 | €3,679 | €3,679 | = | 0.0% |
| Current assets | 29/58 | €285,249 | €331,189 | +€45,940 | +16.1% |
| Amounts receivable after more than one year | 29 | €24,899 | €34,356 | +€9,456 | +38.0% |
| Other amounts receivable | 291 | €24,899 | €34,356 | +€9,456 | +38.0% |
| Stocks and contracts in progress | 3 | €4,654 | €3,622 | -€1,032 | -22.2% |
| Stocks | 30/36 | €4,654 | €3,622 | -€1,032 | -22.2% |
| Amounts receivable within one year | 40/41 | €30,245 | €16,770 | -€13,475 | -44.6% |
| Trade receivables | 40 | €28,593 | €16,770 | -€11,823 | -41.4% |
| Other amounts receivable | 41 | €1,652 | - | -€1,652 | |
| Cash at bank and in hand | 54/58 | €225,452 | €276,442 | +€50,990 | +22.6% |
| Total equity and liabilities | 10/49 | €315,646 | €350,211 | +€34,565 | +11.0% |
| Equity | 10/15 | €286,371 | €323,910 | +€37,539 | +13.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €278,311 | €315,850 | +€37,539 | +13.5% |
| Amounts payable | 17/49 | €29,275 | €26,301 | -€2,974 | -10.2% |
| Amounts payable within one year | 42/48 | €29,275 | €26,301 | -€2,974 | -10.2% |
| Trade debts | 44 | €7,800 | €4,460 | -€3,340 | -42.8% |
| Suppliers | 440/4 | €7,800 | €4,460 | -€3,340 | -42.8% |
| Taxes, remuneration and social security | 45 | €21,475 | €21,841 | +€366 | +1.7% |
| Taxes | 450/3 | €18,318 | €20,967 | +€2,649 | +14.5% |
| Remuneration and social security | 454/9 | €3,158 | €874 | -€2,284 | -72.3% |
| Remuneration, social security and pensions | 62 | €13,795 | -€1,513 | -€15,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,184 | €11,374 | +€190 | +1.7% |
| Other operating charges | 640/8 | €570 | €1,698 | +€1,129 | +198% |
| Gross operating margin | 9900 | €84,516 | €64,871 | -€19,645 | -23.2% |
| Operating profit (loss) | 9901 | €58,967 | €53,311 | -€5,656 | -9.6% |
| Financial income | 75/76B | €725 | €1,608 | +€883 | +122% |
| Recurring financial income | 75 | €725 | €1,608 | +€883 | +122% |
| Financial charges | 65/66B | €229 | €341 | +€113 | +49.4% |
| Recurring financial charges | 65 | €229 | €341 | +€113 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €59,464 | €54,578 | -€4,886 | -8.2% |
| Income taxes | 67/77 | €13,938 | €17,038 | +€3,101 | +22.2% |
| Profit (loss) for the period | 9904 | €45,526 | €37,539 | -€7,987 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,526 | €37,539 | -€7,987 | -17.5% |
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 27 October 2026 via checked.be.