BRAZILA: 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.
BRAZILA
Largest movements
- Receivables within one year +€12,328
up €12,328 (+32.9%), from €37,509 to €49,837
of which Trade receivables: +€9,245
- Tangible fixed assets -€8,225
down €8,225 (-24.2%), from €33,926 to €25,701
of which Plant, machinery and equipment: -€11,283
- Stocks and contracts -€7,509
down €7,509 (-30.8%), from €24,411 to €16,902
- Cash -€6,301
down €6,301 (-49.6%), from €12,697 to €6,396
mainly Trade debts (-€24,945) and Tax, wage and social debts (-€14,239)
- Profit (loss) carried forward +€28,489
up €28,489 (+23.8%), from -€119,654 to -€91,165
- Trade debts -€24,945
down €24,945 (-42.2%), from €59,110 to €34,165
- Tax, wage and social debts -€14,239
down €14,239 (-46.4%), from €30,708 to €16,470
of which Taxes: -€12,672
- Short-term financial debts +€12,833
up €12,833 (+405.3%), from €3,167 to €16,000
of which Credit institutions: +€16,000
- Debts after one year -€11,726
down €11,726 (-53.9%), from €21,748 to €10,022
- Gross operating margin +€14,467
up €14,467 (+14.3%), from €101,145 to €115,612
- Staff costs -€5,737
down €5,737 (-11.0%), from €51,934 to €46,197
- Financial income +€3,881
up €3,881 (+1445.6%), from €268 to €4,150
- Taxes +€2,629
up €2,629 (+25.1%), from €10,468 to €13,098
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.
Cash bridge derived
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 | €113,521 | €104,243 | -€9,278 | -8.2% |
| Fixed assets | 21/28 | €35,306 | €27,081 | -€8,225 | -23.3% |
| Tangible fixed assets | 22/27 | €33,926 | €25,701 | -€8,225 | -24.2% |
| Plant, machinery and equipment | 23 | €33,318 | €22,035 | -€11,283 | -33.9% |
| Furniture and vehicles | 24 | €608 | €3,666 | +€3,058 | +503.0% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €78,215 | €77,161 | -€1,054 | -1.3% |
| Stocks and contracts in progress | 3 | €24,411 | €16,902 | -€7,509 | -30.8% |
| Stocks | 30/36 | €24,411 | €16,902 | -€7,509 | -30.8% |
| Amounts receivable within one year | 40/41 | €37,509 | €49,837 | +€12,328 | +32.9% |
| Trade receivables | 40 | €37,035 | €46,279 | +€9,245 | +25.0% |
| Other amounts receivable | 41 | €475 | €3,558 | +€3,083 | +649.4% |
| Cash at bank and in hand | 54/58 | €12,697 | €6,396 | -€6,301 | -49.6% |
| Deferred charges and accrued income | 490/1 | €3,599 | €4,027 | +€428 | +11.9% |
| Total equity and liabilities | 10/49 | €113,521 | €104,243 | -€9,278 | -8.2% |
| Equity | 10/15 | -€99,654 | -€71,165 | +€28,489 | +28.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Share premium | 1100/10 | - | €20,000 | +€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€119,654 | -€91,165 | +€28,489 | +23.8% |
| Amounts payable | 17/49 | €213,175 | €175,407 | -€37,768 | -17.7% |
| Amounts payable after more than one year | 17 | €21,748 | €10,022 | -€11,726 | -53.9% |
| Financial debts | 170/4 | €21,748 | €10,022 | -€11,726 | -53.9% |
| Amounts payable within one year | 42/48 | €187,927 | €165,385 | -€22,542 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €23,081 | €15,852 | -€7,229 | -31.3% |
| Financial debts | 43 | €3,167 | €16,000 | +€12,833 | +405.3% |
| Credit institutions | 430/8 | - | €16,000 | +€16,000 | |
| Other loans | 439 | €3,167 | - | -€3,167 | |
| Trade debts | 44 | €59,110 | €34,165 | -€24,945 | -42.2% |
| Suppliers | 440/4 | €59,110 | €34,165 | -€24,945 | -42.2% |
| Taxes, remuneration and social security | 45 | €30,708 | €16,470 | -€14,239 | -46.4% |
| Taxes | 450/3 | €16,675 | €4,003 | -€12,672 | -76.0% |
| Remuneration and social security | 454/9 | €14,034 | €12,467 | -€1,567 | -11.2% |
| Other amounts payable | 47/48 | €71,861 | €82,899 | +€11,038 | +15.4% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Remuneration, social security and pensions | 62 | €51,934 | €46,197 | -€5,737 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,800 | €15,144 | +€344 | +2.3% |
| Other operating charges | 640/8 | €7,547 | €8,564 | +€1,016 | +13.5% |
| Non-recurring operating charges | 66A | - | €2,912 | +€2,912 | |
| Gross operating margin | 9900 | €101,145 | €115,612 | +€14,467 | +14.3% |
| Operating profit (loss) | 9901 | €26,864 | €42,796 | +€15,933 | +59.3% |
| Financial income | 75/76B | €268 | €4,150 | +€3,881 | +1445.6% |
| Recurring financial income | 75 | €268 | €4,150 | +€3,881 | +1445.6% |
| Financial charges | 65/66B | €4,309 | €5,359 | +€1,050 | +24.4% |
| Recurring financial charges | 65 | €4,309 | €5,359 | +€1,050 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | €22,823 | €41,587 | +€18,764 | +82.2% |
| Income taxes | 67/77 | €10,468 | €13,098 | +€2,629 | +25.1% |
| Profit (loss) for the period | 9904 | €12,355 | €28,489 | +€16,134 | +130.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,355 | €28,489 | +€16,134 | +130.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.