ARROZ CON POLLO: 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.
ARROZ CON POLLO
Largest movements
- Tangible fixed assets +€31,772
up €31,772 (+304%), from €10,461 to €42,233
of which Furniture and vehicles: +€31,772
- Cash -€23,362
down €23,362 (-19.6%), from €119,485 to €96,122
mainly Investment in fixed assets (net) (-€36,068) and Other debts (-€26,567)
- Current investments +€18,049
up €18,049 (+5.6%), from €322,523 to €340,572
- Receivables within one year -€17,534
down €17,534 (-93.6%), from €18,724 to €1,190
of which Other amounts receivable: -€11,915
- Reserves +€49,031
up €49,031 (+18.0%), from €272,564 to €321,595
of which Distributable reserves: +€49,031
- Other debts -€26,567
down €26,567 (-44.7%), from €59,482 to €32,914
- Trade debts -€6,329
down €6,329 (-68.8%), from €9,200 to €2,871
- Gross operating margin -€11,751
down €11,751 (-16.2%), from €72,685 to €60,934
- Financial income +€7,798
up €7,798 (+92.5%), from €8,431 to €16,229
of which Financial income: +€8,673
- Depreciation +€3,071
up €3,071 (+251%), from €1,225 to €4,296
- Financial charges -€2,845
down €2,845 (-46.2%), from €6,159 to €3,315
- Taxes -€1,398
down €1,398 (-6.7%), from €20,835 to €19,437
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 | €471,328 | €481,772 | +€10,444 | +2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,461 | €42,233 | +€31,772 | +304% |
| Tangible fixed assets | 22/27 | €10,461 | €42,233 | +€31,772 | +304% |
| Furniture and vehicles | 24 | €7,061 | €38,833 | +€31,772 | +450% |
| Other tangible fixed assets | 26 | €3,400 | €3,400 | = | 0.0% |
| Current assets | 29/58 | €460,867 | €439,539 | -€21,328 | -4.6% |
| Amounts receivable within one year | 40/41 | €18,724 | €1,190 | -€17,534 | -93.6% |
| Trade receivables | 40 | €6,809 | €1,190 | -€5,619 | -82.5% |
| Other amounts receivable | 41 | €11,915 | €0 | -€11,915 | -100% |
| Current investments | 50/53 | €322,523 | €340,572 | +€18,049 | +5.6% |
| Cash at bank and in hand | 54/58 | €119,485 | €96,122 | -€23,362 | -19.6% |
| Deferred charges and accrued income | 490/1 | €136 | €1,654 | +€1,519 | +1,121% |
| Total equity and liabilities | 10/49 | €471,328 | €481,772 | +€10,444 | +2.2% |
| Equity | 10/15 | €388,817 | €437,848 | +€49,031 | +12.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €272,564 | €321,595 | +€49,031 | +18.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €22,750 | €22,750 | = | 0.0% |
| Distributable reserves | 133 | €249,814 | €298,845 | +€49,031 | +19.6% |
| Profit (loss) carried forward | 14 | €97,652 | €97,652 | = | 0.0% |
| Amounts payable | 17/49 | €82,511 | €43,924 | -€38,587 | -46.8% |
| Amounts payable within one year | 42/48 | €81,724 | €43,127 | -€38,598 | -47.2% |
| Financial debts | 43 | €2,240 | €0 | -€2,240 | -100% |
| Credit institutions | 430/8 | €2,240 | €0 | -€2,240 | -100% |
| Trade debts | 44 | €9,200 | €2,871 | -€6,329 | -68.8% |
| Suppliers | 440/4 | €9,200 | €2,871 | -€6,329 | -68.8% |
| Taxes, remuneration and social security | 45 | €10,803 | €7,341 | -€3,462 | -32.0% |
| Taxes | 450/3 | €10,803 | €7,341 | -€3,462 | -32.0% |
| Other amounts payable | 47/48 | €59,482 | €32,914 | -€26,567 | -44.7% |
| Accrued charges and deferred income | 492/3 | €787 | €798 | +€10 | +1.3% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €4,296 | +€3,071 | +251% |
| Other operating charges | 640/8 | €581 | €1,084 | +€504 | +86.8% |
| Gross operating margin | 9900 | €72,685 | €60,934 | -€11,751 | -16.2% |
| Operating profit (loss) | 9901 | €70,879 | €55,554 | -€15,325 | -21.6% |
| Financial income | 75/76B | €8,431 | €16,229 | +€7,798 | +92.5% |
| Recurring financial income | 75 | €7,556 | €16,229 | +€8,673 | +115% |
| Non-recurring financial income | 76B | €875 | - | -€875 | |
| Financial charges | 65/66B | €6,159 | €3,315 | -€2,845 | -46.2% |
| Recurring financial charges | 65 | €6,159 | €3,315 | -€2,845 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €73,152 | €68,469 | -€4,683 | -6.4% |
| Income taxes | 67/77 | €20,835 | €19,437 | -€1,398 | -6.7% |
| Profit (loss) for the period | 9904 | €52,316 | €49,031 | -€3,285 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €52,316 | €49,031 | -€3,285 | -6.3% |
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 26 October 2026 via checked.be.