LA CONQUISTA: 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.
What changed
LA CONQUISTA
NACE 46.389, Wholesale of other food products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,408
2024 · €127,669-€96,261
Equity
€271,066
2024 · €285,908-€14,842
Cash
€8,205
2024 · €20,568-€12,363
Balance sheet total
€1.5m
2024 · €1.4m+€131,241
Largest movements
Assets
- Tangible fixed assets +€98,441
up €98,441 (+14.0%), from €701,800 to €800,241
of which Plant, machinery and equipment: +€58,308
- Stocks and contracts +€40,866
up €40,866 (+12.1%), from €336,967 to €377,833
- Deferred charges and accrued income +€19,909
up €19,909 (+118%), from €16,886 to €36,794
Equity and liabilities
- Other debts +€121,919
up €121,919 (+61.3%), from €199,014 to €320,933
- Debts after one year +€69,458
up €69,458 (+15.0%), from €463,812 to €533,270
- Trade debts -€50,685
down €50,685 (-16.4%), from €308,603 to €257,918
- Reserves -€42,272
down €42,272 (-20.9%), from €201,860 to €159,588
of which Distributable reserves: -€42,272
- Profit (loss) carried forward +€27,430
up €27,430 (+44.4%), from €61,848 to €89,278
Income statement
- Gross operating margin -€55,960
down €55,960 (-11.3%), from €496,922 to €440,963
- Depreciation +€13,961
up €13,961 (+32.5%), from €43,014 to €56,974
- Other operating charges +€13,667
up €13,667 (+120%), from €11,421 to €25,088
- Staff costs +€12,913
up €12,913 (+5.1%), from €254,414 to €267,327
- Taxes -€7,665
down €7,665 (-33.8%), from €22,697 to €15,032
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.
Result 2024
€127,669
Gross operating margin
-€55,960
Staff costs
-€12,913
Depreciation
-€13,961
Write-downs
-€4,368
Other operating charges
-€13,667
Other operating items
-€2,404
Financial income
+€682
Financial charges
-€1,336
Taxes
+€7,665
Result 2025
€31,408
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€109,117
Investment
-€153,923
Financing
+€32,443
Cash 2024
€20,568
From operations (derived)
+€109,117
Net result for the year
+€31,408
Depreciation
+€56,974
Receivables after one year
+€2,500
Stocks and contracts
-€40,866
Receivables within one year
+€11,619
Deferred charges and accrued income
-€19,909
Trade debts
-€50,685
Tax, wage and social debts
-€3,844
Other debts
+€121,919
Investment (derived)
-€153,923
Investment in fixed assets (net)
-€153,923
Financing
+€32,443
Debts after one year
+€69,458
Current portion of long-term debt
+€14,074
Short-term financial debts
-€4,839
Contributions, distributions and other
-€46,250
Cash 2025
€8,205
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,366,436 | €1,497,677 | +€131,241 | +9.6% |
| Fixed assets | 21/28 | €707,883 | €804,832 | +€96,949 | +13.7% |
| Intangible fixed assets | 21 | €6,083 | €4,591 | -€1,492 | -24.5% |
| Tangible fixed assets | 22/27 | €701,800 | €800,241 | +€98,441 | +14.0% |
| Land and buildings | 22 | €593,586 | €577,336 | -€16,250 | -2.7% |
| Plant, machinery and equipment | 23 | €103,401 | €161,709 | +€58,308 | +56.4% |
| Furniture and vehicles | 24 | €4,813 | €18,764 | +€13,951 | +290% |
| Other tangible fixed assets | 26 | - | €42,432 | +€42,432 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €658,553 | €692,845 | +€34,293 | +5.2% |
| Amounts receivable after more than one year | 29 | €2,500 | €0 | -€2,500 | -100% |
| Trade receivables | 290 | €2,500 | €0 | -€2,500 | -100% |
| Stocks and contracts in progress | 3 | €336,967 | €377,833 | +€40,866 | +12.1% |
| Stocks | 30/36 | €336,967 | €377,833 | +€40,866 | +12.1% |
| Amounts receivable within one year | 40/41 | €281,633 | €270,014 | -€11,619 | -4.1% |
| Trade receivables | 40 | €240,858 | €245,370 | +€4,512 | +1.9% |
| Other amounts receivable | 41 | €40,775 | €24,643 | -€16,131 | -39.6% |
| Cash at bank and in hand | 54/58 | €20,568 | €8,205 | -€12,363 | -60.1% |
| Deferred charges and accrued income | 490/1 | €16,886 | €36,794 | +€19,909 | +118% |
| Total equity and liabilities | 10/49 | €1,366,436 | €1,497,677 | +€131,241 | +9.6% |
| Equity | 10/15 | €285,908 | €271,066 | -€14,842 | -5.2% |
| Contributions | 10/11 | €22,200 | €22,200 | = | 0.0% |
| Reserves | 13 | €201,860 | €159,588 | -€42,272 | -20.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €157,728 | -€42,272 | -21.1% |
| Profit (loss) carried forward | 14 | €61,848 | €89,278 | +€27,430 | +44.4% |
| Amounts payable | 17/49 | €1,080,528 | €1,226,611 | +€146,083 | +13.5% |
| Amounts payable after more than one year | 17 | €463,812 | €533,270 | +€69,458 | +15.0% |
| Financial debts | 170/4 | €463,812 | €533,270 | +€69,458 | +15.0% |
| Amounts payable within one year | 42/48 | €616,717 | €693,342 | +€76,625 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €44,472 | €58,546 | +€14,074 | +31.6% |
| Financial debts | 43 | €11,684 | €6,845 | -€4,839 | -41.4% |
| Other loans | 439 | €11,684 | €6,845 | -€4,839 | -41.4% |
| Trade debts | 44 | €308,603 | €257,918 | -€50,685 | -16.4% |
| Suppliers | 440/4 | €308,603 | €257,918 | -€50,685 | -16.4% |
| Taxes, remuneration and social security | 45 | €52,943 | €49,099 | -€3,844 | -7.3% |
| Taxes | 450/3 | €26,821 | €18,935 | -€7,885 | -29.4% |
| Remuneration and social security | 454/9 | €26,123 | €30,164 | +€4,041 | +15.5% |
| Other amounts payable | 47/48 | €199,014 | €320,933 | +€121,919 | +61.3% |
| Non-recurring operating income | 76A | - | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €254,414 | €267,327 | +€12,913 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,014 | €56,974 | +€13,961 | +32.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,027 | €8,395 | +€4,368 | +108% |
| Other operating charges | 640/8 | €11,421 | €25,088 | +€13,667 | +120% |
| Non-recurring operating charges | 66A | - | €2,404 | +€2,404 | |
| Gross operating margin | 9900 | €496,922 | €440,963 | -€55,960 | -11.3% |
| Operating profit (loss) | 9901 | €184,046 | €80,775 | -€103,272 | -56.1% |
| Financial income | 75/76B | €333 | €1,015 | +€682 | +205% |
| Recurring financial income | 75 | €333 | €1,015 | +€682 | +205% |
| Financial charges | 65/66B | €34,013 | €35,350 | +€1,336 | +3.9% |
| Recurring financial charges | 65 | €34,013 | €35,350 | +€1,336 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €150,366 | €46,440 | -€103,925 | -69.1% |
| Income taxes | 67/77 | €22,697 | €15,032 | -€7,665 | -33.8% |
| Profit (loss) for the period | 9904 | €127,669 | €31,408 | -€96,261 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,669 | €31,408 | -€96,261 | -75.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.