La Brassa: 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 Brassa
Largest movements
- Tangible fixed assets -€7,791
down €7,791 (-53.4%), from €14,576 to €6,786
of which Land and buildings: -€7,238
- Receivables within one year +€3,580
up €3,580 (+14.3%), from €25,103 to €28,683
of which Trade receivables: +€3,598
- Cash -€1,657
down €1,657 (-100%), from €1,657 to €0
mainly Net result for the year (-€8,202) and Receivables within one year (-€3,580)
- Profit (loss) carried forward -€8,202
down €8,202 (-21.0%), from -€39,076 to -€47,279
- Other debts +€2,939
up €2,939 (+588%), from €500 to €3,439
- Tax, wage and social debts -€909
down €909 (-100%), from €909 to €0
- Gross operating margin +€10,942
up €10,942, from -€9,155 to €1,787
- Depreciation -€2,141
down €2,141 (-21.6%), from €9,931 to €7,791
- Other operating charges +€1,923
up €1,923 (+1,630%), from €118 to €2,041
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 | €41,337 | €35,469 | -€5,868 | -14.2% |
| Fixed assets | 21/28 | €14,576 | €6,786 | -€7,791 | -53.4% |
| Tangible fixed assets | 22/27 | €14,576 | €6,786 | -€7,791 | -53.4% |
| Land and buildings | 22 | €13,761 | €6,524 | -€7,238 | -52.6% |
| Plant, machinery and equipment | 23 | €344 | €111 | -€233 | -67.7% |
| Other tangible fixed assets | 26 | €471 | €151 | -€320 | -68.0% |
| Current assets | 29/58 | €26,761 | €28,683 | +€1,922 | +7.2% |
| Amounts receivable within one year | 40/41 | €25,103 | €28,683 | +€3,580 | +14.3% |
| Trade receivables | 40 | - | €3,598 | +€3,598 | |
| Other amounts receivable | 41 | €25,103 | €25,085 | -€18 | -0.1% |
| Cash at bank and in hand | 54/58 | €1,657 | €0 | -€1,657 | -100% |
| Total equity and liabilities | 10/49 | €41,337 | €35,469 | -€5,868 | -14.2% |
| Equity | 10/15 | €35,924 | €27,721 | -€8,202 | -22.8% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,076 | -€47,279 | -€8,202 | -21.0% |
| Amounts payable | 17/49 | €5,413 | €7,747 | +€2,334 | +43.1% |
| Amounts payable within one year | 42/48 | €5,413 | €7,747 | +€2,334 | +43.1% |
| Financial debts | 43 | - | €32 | +€32 | |
| Credit institutions | 430/8 | - | €32 | +€32 | |
| Trade debts | 44 | €4,004 | €4,276 | +€272 | +6.8% |
| Suppliers | 440/4 | €4,004 | €4,276 | +€272 | +6.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €909 | €0 | -€909 | -100% |
| Taxes | 450/3 | €909 | €0 | -€909 | -100% |
| Other amounts payable | 47/48 | €500 | €3,439 | +€2,939 | +588% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,931 | €7,791 | -€2,141 | -21.6% |
| Other operating charges | 640/8 | €118 | €2,041 | +€1,923 | +1,630% |
| Gross operating margin | 9900 | -€9,155 | €1,787 | +€10,942 | |
| Operating profit (loss) | 9901 | -€19,204 | -€8,045 | +€11,160 | +58.1% |
| Financial charges | 65/66B | €143 | €158 | +€14 | +9.8% |
| Recurring financial charges | 65 | €143 | €158 | +€14 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | -€19,348 | -€8,202 | +€11,146 | +57.6% |
| Profit (loss) for the period | 9904 | -€19,348 | -€8,202 | +€11,146 | +57.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,348 | -€8,202 | +€11,146 | +57.6% |
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 15 October 2026 via checked.be.