BRAZIL PUB: 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.
BRAZIL PUB
Largest movements
- Cash -€21,987
down €21,987 (-66.3%), from €33,140 to €11,153
mainly Other debts (-€44,572) and Receivables within one year (-€1,216)
- Intangible fixed assets -€2,500
down €2,500 (-12.9%), from €19,377 to €16,877
- Stocks and contracts -€2,482
down €2,482 (-42.9%), from €5,782 to €3,301
- Receivables within one year +€1,216
new in 2024: €1,216
- Other debts -€44,572
down €44,572 (-86.3%), from €51,663 to €7,091
- Profit (loss) carried forward +€11,730
up €11,730 (+97.4%), from -€12,048 to -€318
- Trade debts +€4,538
up €4,538 (+231%), from €1,968 to €6,506
- Tax, wage and social debts +€1,988
up €1,988 (+13.0%), from €15,280 to €17,268
of which Taxes: +€1,310
- Gross operating margin -€3,992
down €3,992 (-17.3%), from €23,060 to €19,068
- Depreciation -€1,322
down €1,322 (-34.6%), from €3,822 to €2,500
- Taxes +€1,051
up €1,051 (+2,008%), from €52 to €1,104
- Other operating charges -€983
down €983 (-23.4%), from €4,203 to €3,219
- Financial charges -€231
down €231 (-31.0%), from €746 to €515
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 | €58,863 | €32,547 | -€26,316 | -44.7% |
| Fixed assets | 21/28 | €19,377 | €16,877 | -€2,500 | -12.9% |
| Intangible fixed assets | 21 | €19,377 | €16,877 | -€2,500 | -12.9% |
| Current assets | 29/58 | €39,486 | €15,670 | -€23,816 | -60.3% |
| Stocks and contracts in progress | 3 | €5,782 | €3,301 | -€2,482 | -42.9% |
| Stocks | 30/36 | €5,782 | €3,301 | -€2,482 | -42.9% |
| Amounts receivable within one year | 40/41 | - | €1,216 | +€1,216 | |
| Trade receivables | 40 | - | €1,216 | +€1,216 | |
| Cash at bank and in hand | 54/58 | €33,140 | €11,153 | -€21,987 | -66.3% |
| Deferred charges and accrued income | 490/1 | €564 | - | -€564 | |
| Total equity and liabilities | 10/49 | €58,863 | €32,547 | -€26,316 | -44.7% |
| Equity | 10/15 | -€10,048 | €1,682 | +€11,730 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,048 | -€318 | +€11,730 | +97.4% |
| Amounts payable | 17/49 | €68,911 | €30,865 | -€38,046 | -55.2% |
| Amounts payable within one year | 42/48 | €68,911 | €30,865 | -€38,046 | -55.2% |
| Trade debts | 44 | €1,968 | €6,506 | +€4,538 | +231% |
| Suppliers | 440/4 | €1,968 | €6,506 | +€4,538 | +231% |
| Taxes, remuneration and social security | 45 | €15,280 | €17,268 | +€1,988 | +13.0% |
| Taxes | 450/3 | €15,280 | €16,590 | +€1,310 | +8.6% |
| Remuneration and social security | 454/9 | - | €678 | +€678 | |
| Other amounts payable | 47/48 | €51,663 | €7,091 | -€44,572 | -86.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,822 | €2,500 | -€1,322 | -34.6% |
| Other operating charges | 640/8 | €4,203 | €3,219 | -€983 | -23.4% |
| Gross operating margin | 9900 | €23,060 | €19,068 | -€3,992 | -17.3% |
| Operating profit (loss) | 9901 | €15,035 | €13,348 | -€1,687 | -11.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €746 | €515 | -€231 | -31.0% |
| Recurring financial charges | 65 | €746 | €515 | -€231 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €14,289 | €12,834 | -€1,456 | -10.2% |
| Income taxes | 67/77 | €52 | €1,104 | +€1,051 | +2,008% |
| Profit (loss) for the period | 9904 | €14,237 | €11,730 | -€2,507 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,237 | €11,730 | -€2,507 | -17.6% |
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 22 October 2026 via checked.be.