La Bodega: 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.
La Bodega
Largest movements
- Cash +€37,474
new in 2025: €37,474
mainly Other debts (+€62,517) and Receivables within one year (+€35,329)
- Receivables within one year -€35,329
down €35,329 (-95.3%), from €37,057 to €1,729
of which Trade receivables: -€33,884
- Tangible fixed assets -€31,329
down €31,329 (-14.7%), from €213,103 to €181,774
of which Other tangible fixed assets: -€19,822
- Stocks and contracts +€3,162
up €3,162 (+52.7%), from €6,000 to €9,162
- Debts after one year -€101,500
down €101,500 (-100.0%), from €101,500 to €0
- Other debts +€62,517
up €62,517 (+32.6%), from €191,500 to €254,017
- Short-term financial debts -€15,934
no longer reported in 2025 (was €15,934)
- Tax, wage and social debts +€12,757
up €12,757 (+90.3%), from €14,122 to €26,879
of which Remuneration and social security: +€6,846
- Trade debts +€12,704
new in 2025: €12,704
- Other operating charges -€26,905
down €26,905 (-93.3%), from €28,837 to €1,932
- Gross operating margin -€22,986
down €22,986 (-10.6%), from €217,483 to €194,497
- Financial charges +€18,860
up €18,860 (+6731.2%), from €280 to €19,140
- Staff costs +€8,428
up €8,428 (+6.6%), from €127,475 to €135,902
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 | €261,560 | €235,538 | -€26,022 | -9.9% |
| Fixed assets | 21/28 | €218,503 | €187,174 | -€31,329 | -14.3% |
| Tangible fixed assets | 22/27 | €213,103 | €181,774 | -€31,329 | -14.7% |
| Plant, machinery and equipment | 23 | €9,616 | €9,511 | -€105 | -1.1% |
| Furniture and vehicles | 24 | €40,674 | €29,272 | -€11,403 | -28.0% |
| Other tangible fixed assets | 26 | €162,813 | €142,991 | -€19,822 | -12.2% |
| Financial fixed assets | 28 | €5,400 | €5,400 | = | 0.0% |
| Current assets | 29/58 | €43,057 | €48,365 | +€5,307 | +12.3% |
| Stocks and contracts in progress | 3 | €6,000 | €9,162 | +€3,162 | +52.7% |
| Stocks | 30/36 | €6,000 | €9,162 | +€3,162 | +52.7% |
| Amounts receivable within one year | 40/41 | €37,057 | €1,729 | -€35,329 | -95.3% |
| Trade receivables | 40 | €33,884 | €0 | -€33,884 | -100.0% |
| Other amounts receivable | 41 | €3,173 | €1,729 | -€1,444 | -45.5% |
| Cash at bank and in hand | 54/58 | - | €37,474 | +€37,474 | |
| Total equity and liabilities | 10/49 | €261,560 | €235,538 | -€26,022 | -9.9% |
| Equity | 10/15 | -€61,495 | -€58,062 | +€3,434 | +5.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,495 | -€61,062 | +€3,434 | +5.3% |
| Amounts payable | 17/49 | €323,056 | €293,600 | -€29,456 | -9.1% |
| Amounts payable after more than one year | 17 | €101,500 | €0 | -€101,500 | -100.0% |
| Financial debts | 170/4 | €101,500 | €0 | -€101,500 | -100.0% |
| Amounts payable within one year | 42/48 | €221,556 | €293,600 | +€72,044 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | €15,934 | - | -€15,934 | |
| Credit institutions | 430/8 | €15,934 | - | -€15,934 | |
| Trade debts | 44 | - | €12,704 | +€12,704 | |
| Suppliers | 440/4 | - | €12,704 | +€12,704 | |
| Taxes, remuneration and social security | 45 | €14,122 | €26,879 | +€12,757 | +90.3% |
| Taxes | 450/3 | €14,122 | €20,033 | +€5,910 | +41.9% |
| Remuneration and social security | 454/9 | - | €6,846 | +€6,846 | |
| Other amounts payable | 47/48 | €191,500 | €254,017 | +€62,517 | +32.6% |
| Remuneration, social security and pensions | 62 | €127,475 | €135,902 | +€8,428 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,448 | €34,297 | +€849 | +2.5% |
| Other operating charges | 640/8 | €28,837 | €1,932 | -€26,905 | -93.3% |
| Gross operating margin | 9900 | €217,483 | €194,497 | -€22,986 | -10.6% |
| Operating profit (loss) | 9901 | €27,724 | €22,366 | -€5,358 | -19.3% |
| Financial income | 75/76B | €489 | €207 | -€282 | -57.6% |
| Recurring financial income | 75 | €489 | €207 | -€282 | -57.6% |
| Financial charges | 65/66B | €280 | €19,140 | +€18,860 | +6731.2% |
| Recurring financial charges | 65 | €280 | €19,140 | +€18,860 | +6731.2% |
| Profit (loss) for the period before taxes | 9903 | €27,933 | €3,434 | -€24,499 | -87.7% |
| Profit (loss) for the period | 9904 | €27,933 | €3,434 | -€24,499 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,933 | €3,434 | -€24,499 | -87.7% |
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 11 October 2026 via checked.be.