DO BRASIL: 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.
DO BRASIL
Largest movements
- Receivables within one year +€13,427
new in 2024: €13,427
- Cash +€12,842
up €12,842 (+1289.9%), from €996 to €13,837
mainly Net result for the year (+€64,393) and Tax, wage and social debts (+€18,186)
- Tangible fixed assets -€1,252
down €1,252 (-38.7%), from €3,234 to €1,982
of which Furniture and vehicles: -€844
- Profit (loss) carried forward +€64,393
up €64,393, from -€27,196 to €37,197
- Other debts -€43,612
no longer reported in 2024 (was €43,612)
- Tax, wage and social debts +€18,186
up €18,186 (+256.6%), from €7,088 to €25,274
of which Taxes: +€14,460
- Trade debts -€13,948
down €13,948 (-76.2%), from €18,316 to €4,367
- Staff costs +€64,955
up €64,955 (+265.7%), from €24,451 to €89,406
- Gross operating margin +€49,891
up €49,891 (+39.0%), from €127,923 to €177,814
- Taxes +€19,720
new in 2024: €19,720
- Other operating charges -€7,404
down €7,404 (-71.6%), from €10,346 to €2,942
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 | €60,462 | €85,481 | +€25,019 | +41.4% |
| Fixed assets | 21/28 | €3,234 | €1,982 | -€1,252 | -38.7% |
| Tangible fixed assets | 22/27 | €3,234 | €1,982 | -€1,252 | -38.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,826 | €1,982 | -€844 | -29.9% |
| Other tangible fixed assets | 26 | €408 | €0 | -€408 | -100.0% |
| Current assets | 29/58 | €57,228 | €83,499 | +€26,271 | +45.9% |
| Stocks and contracts in progress | 3 | €55,524 | €55,524 | = | 0.0% |
| Stocks | 30/36 | €55,524 | €55,524 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €13,427 | +€13,427 | |
| Other amounts receivable | 41 | - | €13,427 | +€13,427 | |
| Cash at bank and in hand | 54/58 | €996 | €13,837 | +€12,842 | +1289.9% |
| Deferred charges and accrued income | 490/1 | €708 | €711 | +€2 | +0.3% |
| Total equity and liabilities | 10/49 | €60,462 | €85,481 | +€25,019 | +41.4% |
| Equity | 10/15 | -€8,554 | €55,839 | +€64,393 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,196 | €37,197 | +€64,393 | |
| Amounts payable | 17/49 | €69,016 | €29,642 | -€39,374 | -57.1% |
| Amounts payable within one year | 42/48 | €69,016 | €29,642 | -€39,374 | -57.1% |
| Trade debts | 44 | €18,316 | €4,367 | -€13,948 | -76.2% |
| Suppliers | 440/4 | €18,316 | €4,367 | -€13,948 | -76.2% |
| Taxes, remuneration and social security | 45 | €7,088 | €25,274 | +€18,186 | +256.6% |
| Taxes | 450/3 | €5,261 | €19,720 | +€14,460 | +274.9% |
| Remuneration and social security | 454/9 | €1,827 | €5,554 | +€3,727 | +203.9% |
| Other amounts payable | 47/48 | €43,612 | - | -€43,612 | |
| Remuneration, social security and pensions | 62 | €24,451 | €89,406 | +€64,955 | +265.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,814 | €1,252 | -€562 | -31.0% |
| Other operating charges | 640/8 | €10,346 | €2,942 | -€7,404 | -71.6% |
| Gross operating margin | 9900 | €127,923 | €177,814 | +€49,891 | +39.0% |
| Operating profit (loss) | 9901 | €91,312 | €84,213 | -€7,098 | -7.8% |
| Financial charges | 65/66B | €1,499 | €100 | -€1,399 | -93.3% |
| Recurring financial charges | 65 | €1,499 | €100 | -€1,399 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €89,813 | €84,113 | -€5,699 | -6.3% |
| Income taxes | 67/77 | - | €19,720 | +€19,720 | |
| Profit (loss) for the period | 9904 | €89,813 | €64,393 | -€25,420 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €89,813 | €64,393 | -€25,420 | -28.3% |
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 11 October 2026 via checked.be.