La Rodriguera: 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 Rodriguera
Largest movements
- Cash -€110,475
down €110,475 (-96.1%), from €115,015 to €4,541
mainly Contributions, distributions and other (-€118,178) and Other debts (-€44,720)
- Current investments -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Tangible fixed assets -€11,861
down €11,861 (-31.3%), from €37,895 to €26,034
of which Furniture and vehicles: -€11,269
- Receivables within one year -€3,614
down €3,614 (-11.9%), from €30,477 to €26,863
of which Trade receivables: -€10,962
- Reserves -€75,519
down €75,519 (-59.0%), from €128,072 to €52,553
- Other debts -€44,720
down €44,720 (-41.4%), from €108,104 to €63,384
- Tax, wage and social debts -€31,378
down €31,378 (-82.3%), from €38,121 to €6,743
of which Taxes: -€31,378
- Gross operating margin +€7,540
up €7,540 (+12.8%), from €58,808 to €66,347
- Taxes +€2,051
up €2,051 (+20.8%), from €9,875 to €11,926
- Financial charges -€1,632
down €1,632 (-47.0%), from €3,470 to €1,838
- Financial income +€1,385
up €1,385 (+116%), from €1,196 to €2,581
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 | €283,778 | €132,814 | -€150,964 | -53.2% |
| Fixed assets | 21/28 | €37,895 | €26,034 | -€11,861 | -31.3% |
| Tangible fixed assets | 22/27 | €37,895 | €26,034 | -€11,861 | -31.3% |
| Plant, machinery and equipment | 23 | €3,447 | €2,855 | -€592 | -17.2% |
| Furniture and vehicles | 24 | €34,448 | €23,178 | -€11,269 | -32.7% |
| Current assets | 29/58 | €245,883 | €106,780 | -€139,103 | -56.6% |
| Amounts receivable within one year | 40/41 | €30,477 | €26,863 | -€3,614 | -11.9% |
| Trade receivables | 40 | €30,477 | €19,515 | -€10,962 | -36.0% |
| Other amounts receivable | 41 | - | €7,348 | +€7,348 | |
| Current investments | 50/53 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €115,015 | €4,541 | -€110,475 | -96.1% |
| Deferred charges and accrued income | 490/1 | €391 | €376 | -€15 | -3.7% |
| Total equity and liabilities | 10/49 | €283,778 | €132,814 | -€150,964 | -53.2% |
| Equity | 10/15 | €133,072 | €57,553 | -€75,519 | -56.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,072 | €52,553 | -€75,519 | -59.0% |
| Distributable reserves | 133 | €128,072 | €52,553 | -€75,519 | -59.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €150,705 | €75,260 | -€75,445 | -50.1% |
| Amounts payable within one year | 42/48 | €147,224 | €70,833 | -€76,391 | -51.9% |
| Trade debts | 44 | €999 | €705 | -€294 | -29.4% |
| Suppliers | 440/4 | €999 | €705 | -€294 | -29.4% |
| Taxes, remuneration and social security | 45 | €38,121 | €6,743 | -€31,378 | -82.3% |
| Taxes | 450/3 | €36,978 | €5,600 | -€31,378 | -84.9% |
| Remuneration and social security | 454/9 | €1,143 | €1,143 | = | 0.0% |
| Other amounts payable | 47/48 | €108,104 | €63,384 | -€44,720 | -41.4% |
| Accrued charges and deferred income | 492/3 | €3,481 | €4,428 | +€946 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,786 | €11,861 | +€76 | +0.6% |
| Other operating charges | 640/8 | €349 | €644 | +€295 | +84.7% |
| Gross operating margin | 9900 | €58,808 | €66,347 | +€7,540 | +12.8% |
| Operating profit (loss) | 9901 | €46,674 | €53,842 | +€7,169 | +15.4% |
| Financial income | 75/76B | €1,196 | €2,581 | +€1,385 | +116% |
| Recurring financial income | 75 | €1,196 | €2,581 | +€1,385 | +116% |
| Financial charges | 65/66B | €3,470 | €1,838 | -€1,632 | -47.0% |
| Recurring financial charges | 65 | €3,470 | €1,838 | -€1,632 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | €44,400 | €54,585 | +€10,185 | +22.9% |
| Income taxes | 67/77 | €9,875 | €11,926 | +€2,051 | +20.8% |
| Profit (loss) for the period | 9904 | €34,524 | €42,659 | +€8,135 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,524 | €42,659 | +€8,135 | +23.6% |
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 22 October 2026 via checked.be.