Gostinho da roça: 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.
Gostinho da roça
Largest movements
- Receivables within one year -€3,097
down €3,097 (-91.7%), from €3,376 to €279
of which Trade receivables: -€3,114
- Tangible fixed assets -€102
down €102 (-59.0%), from €173 to €71
- Tax, wage and social debts -€1,622
down €1,622 (-92.1%), from €1,762 to €140
of which Remuneration and social security: -€1,622
- Trade debts -€906
down €906 (-47.6%), from €1,903 to €997
- Profit (loss) carried forward -€540
down €540 (-25.1%), from €2,150 to €1,610
- Other debts -€123
down €123 (-39.5%), from €311 to €188
- Gross operating margin +€222
up €222 (+74.0%), from -€300 to -€78
- Financial charges +€196
up €196 (+120%), from €164 to €360
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 | €8,626 | €5,435 | -€3,191 | -37.0% |
| Fixed assets | 21/28 | €173 | €71 | -€102 | -59.0% |
| Tangible fixed assets | 22/27 | €173 | €71 | -€102 | -59.0% |
| Furniture and vehicles | 24 | €173 | €71 | -€102 | -59.0% |
| Current assets | 29/58 | €8,453 | €5,364 | -€3,089 | -36.5% |
| Amounts receivable within one year | 40/41 | €3,376 | €279 | -€3,097 | -91.7% |
| Trade receivables | 40 | €3,114 | - | -€3,114 | |
| Other amounts receivable | 41 | €262 | €279 | +€17 | +6.5% |
| Cash at bank and in hand | 54/58 | €5,077 | €5,085 | +€8 | +0.2% |
| Total equity and liabilities | 10/49 | €8,626 | €5,435 | -€3,191 | -37.0% |
| Equity | 10/15 | €4,650 | €4,110 | -€540 | -11.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,150 | €1,610 | -€540 | -25.1% |
| Amounts payable | 17/49 | €3,976 | €1,325 | -€2,651 | -66.7% |
| Amounts payable within one year | 42/48 | €3,976 | €1,325 | -€2,651 | -66.7% |
| Trade debts | 44 | €1,903 | €997 | -€906 | -47.6% |
| Suppliers | 440/4 | €1,903 | €997 | -€906 | -47.6% |
| Taxes, remuneration and social security | 45 | €1,762 | €140 | -€1,622 | -92.1% |
| Taxes | 450/3 | €140 | €140 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,622 | - | -€1,622 | |
| Other amounts payable | 47/48 | €311 | €188 | -€123 | -39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102 | €102 | = | 0.0% |
| Gross operating margin | 9900 | -€300 | -€78 | +€222 | +74.0% |
| Operating profit (loss) | 9901 | -€402 | -€180 | +€222 | +55.2% |
| Financial charges | 65/66B | €164 | €360 | +€196 | +120% |
| Recurring financial charges | 65 | €164 | €360 | +€196 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€566 | -€540 | +€26 | +4.6% |
| Profit (loss) for the period | 9904 | -€566 | -€540 | +€26 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€566 | -€540 | +€26 | +4.6% |
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 30 October 2026 via checked.be.