CASA DEL 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.
CASA DEL POLLO
Largest movements
- Tangible fixed assets -€92,707
down €92,707 (-10.5%), from €878,962 to €786,255
of which Land and buildings: -€87,805
- Receivables within one year +€15,084
up €15,084 (+11.7%), from €128,847 to €143,931
of which Other amounts receivable: +€25,083
- Debts after one year -€106,970
down €106,970 (-42.3%), from €253,072 to €146,102
- Other debts +€63,259
up €63,259 (+21.0%), from €301,858 to €365,116
- Trade debts -€20,102
down €20,102 (-51.0%), from €39,427 to €19,325
- Tax, wage and social debts -€15,163
down €15,163 (-45.5%), from €33,308 to €18,145
of which Taxes: -€14,427
- Reserves +€13,762
up €13,762 (+5.8%), from €238,412 to €252,175
of which Distributable reserves: +€18,262
- Gross operating margin +€6,123
up €6,123 (+3.4%), from €178,254 to €184,378
- Financial charges -€3,440
down €3,440 (-16.7%), from €20,617 to €17,176
- Taxes -€2,825
down €2,825 (-65.2%), from €4,335 to €1,510
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 | €1,026,074 | €956,725 | -€69,348 | -6.8% |
| Fixed assets | 21/28 | €878,962 | €786,255 | -€92,707 | -10.5% |
| Tangible fixed assets | 22/27 | €878,962 | €786,255 | -€92,707 | -10.5% |
| Land and buildings | 22 | €858,961 | €771,156 | -€87,805 | -10.2% |
| Plant, machinery and equipment | 23 | €9,628 | €7,319 | -€2,309 | -24.0% |
| Furniture and vehicles | 24 | €10,373 | €7,780 | -€2,593 | -25.0% |
| Current assets | 29/58 | €147,112 | €170,470 | +€23,358 | +15.9% |
| Amounts receivable within one year | 40/41 | €128,847 | €143,931 | +€15,084 | +11.7% |
| Trade receivables | 40 | €12,565 | €2,566 | -€9,999 | -79.6% |
| Other amounts receivable | 41 | €116,283 | €141,366 | +€25,083 | +21.6% |
| Cash at bank and in hand | 54/58 | €5,387 | €13,561 | +€8,175 | +152% |
| Deferred charges and accrued income | 490/1 | €12,878 | €12,978 | +€100 | +0.8% |
| Total equity and liabilities | 10/49 | €1,026,074 | €956,725 | -€69,348 | -6.8% |
| Equity | 10/15 | €283,412 | €297,175 | +€13,762 | +4.9% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €238,412 | €252,175 | +€13,762 | +5.8% |
| Non-distributable reserves | 130/1 | €4,500 | - | -€4,500 | |
| Reserves not available under the articles | 1311 | €4,500 | - | -€4,500 | |
| Distributable reserves | 133 | €233,912 | €252,175 | +€18,262 | +7.8% |
| Amounts payable | 17/49 | €742,662 | €659,551 | -€83,111 | -11.2% |
| Amounts payable after more than one year | 17 | €253,072 | €146,102 | -€106,970 | -42.3% |
| Financial debts | 170/4 | €253,072 | €146,102 | -€106,970 | -42.3% |
| Amounts payable within one year | 42/48 | €489,589 | €513,379 | +€23,789 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €103,831 | €106,970 | +€3,139 | +3.0% |
| Financial debts | 43 | €11,165 | €3,822 | -€7,343 | -65.8% |
| Credit institutions | 430/8 | €11,165 | €3,822 | -€7,343 | -65.8% |
| Trade debts | 44 | €39,427 | €19,325 | -€20,102 | -51.0% |
| Suppliers | 440/4 | €39,427 | €19,325 | -€20,102 | -51.0% |
| Taxes, remuneration and social security | 45 | €33,308 | €18,145 | -€15,163 | -45.5% |
| Taxes | 450/3 | €17,667 | €3,240 | -€14,427 | -81.7% |
| Remuneration and social security | 454/9 | €15,642 | €14,906 | -€736 | -4.7% |
| Other amounts payable | 47/48 | €301,858 | €365,116 | +€63,259 | +21.0% |
| Accrued charges and deferred income | 492/3 | - | €70 | +€70 | |
| Remuneration, social security and pensions | 62 | €42,290 | €42,939 | +€649 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,342 | €92,707 | +€365 | +0.4% |
| Other operating charges | 640/8 | €16,500 | €16,956 | +€457 | +2.8% |
| Gross operating margin | 9900 | €178,254 | €184,378 | +€6,123 | +3.4% |
| Operating profit (loss) | 9901 | €27,122 | €31,776 | +€4,654 | +17.2% |
| Financial income | 75/76B | €0 | €673 | +€673 | |
| Recurring financial income | 75 | €0 | €673 | +€673 | |
| Financial charges | 65/66B | €20,617 | €17,176 | -€3,440 | -16.7% |
| Recurring financial charges | 65 | €20,617 | €17,176 | -€3,440 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €6,505 | €15,272 | +€8,767 | +135% |
| Income taxes | 67/77 | €4,335 | €1,510 | -€2,825 | -65.2% |
| Profit (loss) for the period | 9904 | €2,171 | €13,762 | +€11,592 | +534% |
| Profit (loss) for the period to be appropriated | 9905 | €2,171 | €13,762 | +€11,592 | +534% |
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 31 October 2026 via checked.be.