BR_PEDROSA: 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.
BR_PEDROSA
Largest movements
- Receivables within one year +€47,160
up €47,160 (+127%), from €37,143 to €84,303
of which Trade receivables: +€46,306
- Cash -€1,779
down €1,779 (-42.7%), from €4,165 to €2,385
mainly Receivables within one year (-€47,160) and Tax, wage and social debts (-€968)
- Tangible fixed assets -€1,406
down €1,406 (-61.5%), from €2,287 to €881
of which Furniture and vehicles: -€1,333
- Trade debts +€25,030
up €25,030 (+115%), from €21,732 to €46,762
- Profit (loss) carried forward +€19,405
up €19,405 (+124%), from €15,652 to €35,057
- Tax, wage and social debts -€968
down €968 (-24.4%), from €3,966 to €2,998
of which Remuneration and social security: -€1,621
- Taxes -€8,094
no longer reported in 2024 (was €8,094)
- Other operating charges -€5,264
no longer reported in 2024 (was €5,264)
- Gross operating margin +€4,715
up €4,715 (+28.6%), from €16,499 to €21,213
- Staff costs -€4,581
no longer reported in 2024 (was €4,581)
- Financial income -€4,332
down €4,332 (-88.2%), from €4,909 to €577
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 | €46,350 | €89,817 | +€43,467 | +93.8% |
| Fixed assets | 21/28 | €4,387 | €2,981 | -€1,406 | -32.1% |
| Tangible fixed assets | 22/27 | €2,287 | €881 | -€1,406 | -61.5% |
| Plant, machinery and equipment | 23 | €73 | - | -€73 | |
| Furniture and vehicles | 24 | €2,214 | €881 | -€1,333 | -60.2% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €41,963 | €86,837 | +€44,873 | +107% |
| Amounts receivable within one year | 40/41 | €37,143 | €84,303 | +€47,160 | +127% |
| Trade receivables | 40 | €32,714 | €79,020 | +€46,306 | +142% |
| Other amounts receivable | 41 | €4,429 | €5,283 | +€854 | +19.3% |
| Cash at bank and in hand | 54/58 | €4,165 | €2,385 | -€1,779 | -42.7% |
| Deferred charges and accrued income | 490/1 | €656 | €148 | -€507 | -77.4% |
| Total equity and liabilities | 10/49 | €46,350 | €89,817 | +€43,467 | +93.8% |
| Equity | 10/15 | €20,652 | €40,057 | +€19,405 | +94.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,652 | €35,057 | +€19,405 | +124% |
| Amounts payable | 17/49 | €25,698 | €49,760 | +€24,062 | +93.6% |
| Amounts payable within one year | 42/48 | €25,698 | €49,760 | +€24,062 | +93.6% |
| Trade debts | 44 | €21,732 | €46,762 | +€25,030 | +115% |
| Suppliers | 440/4 | €21,732 | €46,762 | +€25,030 | +115% |
| Taxes, remuneration and social security | 45 | €3,966 | €2,998 | -€968 | -24.4% |
| Taxes | 450/3 | €2,345 | €2,998 | +€653 | +27.8% |
| Remuneration and social security | 454/9 | €1,621 | - | -€1,621 | |
| Remuneration, social security and pensions | 62 | €4,581 | - | -€4,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,482 | €1,406 | -€75 | -5.1% |
| Other operating charges | 640/8 | €5,264 | - | -€5,264 | |
| Gross operating margin | 9900 | €16,499 | €21,213 | +€4,715 | +28.6% |
| Operating profit (loss) | 9901 | €5,173 | €19,807 | +€14,634 | +283% |
| Financial income | 75/76B | €4,909 | €577 | -€4,332 | -88.2% |
| Recurring financial income | 75 | €4,909 | €577 | -€4,332 | -88.2% |
| Financial charges | 65/66B | €453 | €979 | +€526 | +116% |
| Recurring financial charges | 65 | €453 | €979 | +€526 | +116% |
| Profit (loss) for the period before taxes | 9903 | €9,629 | €19,405 | +€9,776 | +102% |
| Income taxes | 67/77 | €8,094 | - | -€8,094 | |
| Profit (loss) for the period | 9904 | €1,535 | €19,405 | +€17,870 | +1,164% |
| Profit (loss) for the period to be appropriated | 9905 | €1,535 | €19,405 | +€17,870 | +1,164% |
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 19 October 2026 via checked.be.