BRASILEIRISSIMO: 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.
BRASILEIRISSIMO
Largest movements
- Receivables within one year +€85,428
up €85,428 (+310.7%), from €27,493 to €112,921
- Stocks and contracts +€24,537
up €24,537 (+151.9%), from €16,154 to €40,691
- Tangible fixed assets +€10,434
up €10,434 (+562.6%), from €1,854 to €12,288
of which Plant, machinery and equipment: +€9,848
- Financial fixed assets +€3,900
up €3,900 (+236.4%), from €1,650 to €5,550
- Trade debts +€89,856
up €89,856 (+328.6%), from €27,346 to €117,201
- Profit (loss) carried forward +€12,830
up €12,830 (+32.4%), from €39,565 to €52,395
- Debts after one year +€12,129
new in 2024: €12,129
- Tax, wage and social debts +€6,029
up €6,029 (+43.5%), from €13,867 to €19,897
of which Remuneration and social security: +€3,427
- Current portion of long-term debt +€3,408
new in 2024: €3,408
- Gross operating margin -€5,961
down €5,961 (-16.4%), from €36,312 to €30,351
- Staff costs +€4,126
up €4,126 (+405.7%), from €1,017 to €5,143
- Depreciation +€3,466
up €3,466 (+214.6%), from €1,615 to €5,081
- Taxes -€2,904
down €2,904 (-38.7%), from €7,499 to €4,595
- Financial charges +€510
up €510 (+49.5%), from €1,031 to €1,542
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.
Cash bridge derived
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 | €83,818 | €208,289 | +€124,471 | +148.5% |
| Fixed assets | 21/28 | €3,504 | €17,838 | +€14,334 | +409.0% |
| Tangible fixed assets | 22/27 | €1,854 | €12,288 | +€10,434 | +562.6% |
| Plant, machinery and equipment | 23 | €297 | €10,145 | +€9,848 | +3317.6% |
| Furniture and vehicles | 24 | €1,558 | €2,144 | +€586 | +37.6% |
| Financial fixed assets | 28 | €1,650 | €5,550 | +€3,900 | +236.4% |
| Current assets | 29/58 | €80,314 | €190,451 | +€110,137 | +137.1% |
| Stocks and contracts in progress | 3 | €16,154 | €40,691 | +€24,537 | +151.9% |
| Stocks | 30/36 | €16,154 | €40,691 | +€24,537 | +151.9% |
| Amounts receivable within one year | 40/41 | €27,493 | €112,921 | +€85,428 | +310.7% |
| Trade receivables | 40 | €27,493 | €112,921 | +€85,428 | +310.7% |
| Cash at bank and in hand | 54/58 | €36,534 | €36,136 | -€398 | -1.1% |
| Deferred charges and accrued income | 490/1 | €132 | €703 | +€570 | +430.5% |
| Total equity and liabilities | 10/49 | €83,818 | €208,289 | +€124,471 | +148.5% |
| Equity | 10/15 | €41,565 | €54,395 | +€12,830 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,565 | €52,395 | +€12,830 | +32.4% |
| Amounts payable | 17/49 | €42,253 | €153,894 | +€111,641 | +264.2% |
| Amounts payable after more than one year | 17 | - | €12,129 | +€12,129 | |
| Financial debts | 170/4 | - | €12,129 | +€12,129 | |
| Amounts payable within one year | 42/48 | €42,253 | €141,765 | +€99,512 | +235.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,408 | +€3,408 | |
| Trade debts | 44 | €27,346 | €117,201 | +€89,856 | +328.6% |
| Suppliers | 440/4 | €27,346 | €117,201 | +€89,856 | +328.6% |
| Taxes, remuneration and social security | 45 | €13,867 | €19,897 | +€6,029 | +43.5% |
| Taxes | 450/3 | €13,867 | €16,469 | +€2,602 | +18.8% |
| Remuneration and social security | 454/9 | - | €3,427 | +€3,427 | |
| Other amounts payable | 47/48 | €1,040 | €1,259 | +€219 | +21.1% |
| Remuneration, social security and pensions | 62 | €1,017 | €5,143 | +€4,126 | +405.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,615 | €5,081 | +€3,466 | +214.6% |
| Other operating charges | 640/8 | €1,063 | €1,282 | +€220 | +20.7% |
| Gross operating margin | 9900 | €36,312 | €30,351 | -€5,961 | -16.4% |
| Operating profit (loss) | 9901 | €32,618 | €18,845 | -€13,772 | -42.2% |
| Financial income | 75/76B | €187 | €121 | -€66 | -35.5% |
| Recurring financial income | 75 | €187 | €121 | -€66 | -35.5% |
| Financial charges | 65/66B | €1,031 | €1,542 | +€510 | +49.5% |
| Recurring financial charges | 65 | €1,031 | €1,542 | +€510 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €31,773 | €17,424 | -€14,349 | -45.2% |
| Income taxes | 67/77 | €7,499 | €4,595 | -€2,904 | -38.7% |
| Profit (loss) for the period | 9904 | €24,274 | €12,830 | -€11,445 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,274 | €12,830 | -€11,445 | -47.1% |
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 12 October 2026 via checked.be.