LA SELVA: 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 SELVA
Largest movements
- Cash +€36,663
up €36,663 (+139%), from €26,300 to €62,962
mainly Net result for the year (+€36,101) and Other debts (+€12,522)
- Tangible fixed assets -€2,404
down €2,404 (-8.2%), from €29,400 to €26,996
of which Plant, machinery and equipment: -€1,565
- Stocks and contracts +€1,470
up €1,470 (+25.1%), from €5,850 to €7,320
- Profit (loss) carried forward +€18,385
no longer reported in 2025 (was -€18,385)
- Other debts +€12,522
up €12,522 (+64.1%), from €19,534 to €32,056
- Trade debts +€6,723
up €6,723 (+35.5%), from €18,942 to €25,664
of which Suppliers: +€5,258
- Gross operating margin +€39,525
up €39,525 (+16.6%), from €237,493 to €277,018
- Staff costs +€9,711
up €9,711 (+4.4%), from €219,287 to €228,998
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 | €63,473 | €100,136 | +€36,663 | +57.8% |
| Fixed assets | 21/28 | €29,400 | €26,996 | -€2,404 | -8.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €29,400 | €26,996 | -€2,404 | -8.2% |
| Plant, machinery and equipment | 23 | €26,494 | €24,929 | -€1,565 | -5.9% |
| Furniture and vehicles | 24 | €1,829 | €1,277 | -€552 | -30.2% |
| Other tangible fixed assets | 26 | €1,077 | €790 | -€287 | -26.6% |
| Current assets | 29/58 | €34,074 | €73,140 | +€39,067 | +115% |
| Stocks and contracts in progress | 3 | €5,850 | €7,320 | +€1,470 | +25.1% |
| Stocks | 30/36 | €5,850 | €7,320 | +€1,470 | +25.1% |
| Amounts receivable within one year | 40/41 | €1,312 | €1,382 | +€70 | +5.3% |
| Trade receivables | 40 | €1,312 | €1,382 | +€70 | +5.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,300 | €62,962 | +€36,663 | +139% |
| Deferred charges and accrued income | 490/1 | €612 | €1,476 | +€864 | +141% |
| Total equity and liabilities | 10/49 | €63,473 | €100,136 | +€36,663 | +57.8% |
| Equity | 10/15 | €1,128 | €19,513 | +€18,385 | +1,630% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €921 | €921 | = | 0.0% |
| Non-distributable reserves | 130/1 | €921 | €921 | = | 0.0% |
| Reserves not available under the articles | 1311 | €921 | €921 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,385 | - | +€18,385 | |
| Amounts payable | 17/49 | €62,345 | €80,623 | +€18,278 | +29.3% |
| Amounts payable within one year | 42/48 | €62,345 | €80,623 | +€18,278 | +29.3% |
| Trade debts | 44 | €18,942 | €25,664 | +€6,723 | +35.5% |
| Suppliers | 440/4 | €18,942 | €24,200 | +€5,258 | +27.8% |
| Bills of exchange payable | 441 | - | €1,465 | +€1,465 | |
| Taxes, remuneration and social security | 45 | €23,869 | €22,903 | -€966 | -4.0% |
| Taxes | 450/3 | €8,159 | €11,361 | +€3,202 | +39.2% |
| Remuneration and social security | 454/9 | €15,710 | €11,542 | -€4,169 | -26.5% |
| Other amounts payable | 47/48 | €19,534 | €32,056 | +€12,522 | +64.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €219,287 | €228,998 | +€9,711 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €6,614 | +€413 | +6.7% |
| Other operating charges | 640/8 | €1,441 | €754 | -€686 | -47.6% |
| Gross operating margin | 9900 | €237,493 | €277,018 | +€39,525 | +16.6% |
| Operating profit (loss) | 9901 | €10,565 | €40,652 | +€30,087 | +285% |
| Financial income | 75/76B | €44 | €155 | +€111 | +253% |
| Recurring financial income | 75 | €44 | €155 | +€111 | +253% |
| Financial charges | 65/66B | €3,720 | €4,205 | +€485 | +13.0% |
| Recurring financial charges | 65 | €3,720 | €4,205 | +€485 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | €6,889 | €36,602 | +€29,714 | +431% |
| Income taxes | 67/77 | - | €501 | +€501 | |
| Profit (loss) for the period | 9904 | €6,889 | €36,101 | +€29,212 | +424% |
| Profit (loss) for the period to be appropriated | 9905 | €6,889 | €36,101 | +€29,212 | +424% |
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 15 October 2026 via checked.be.