Pollo Brasa: 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.
Pollo Brasa
Largest movements
- Tangible fixed assets -€48,572
down €48,572 (-13.7%), from €353,814 to €305,242
of which Plant, machinery and equipment: -€33,436
- Stocks and contracts +€42,744
up €42,744 (+597.0%), from €7,159 to €49,903
- Cash -€32,808
down €32,808 (-28.6%), from €114,537 to €81,729
mainly Investment in fixed assets (net) (-€85,022) and Stocks and contracts (-€42,744)
- Receivables within one year +€9,426
up €9,426 (+117.5%), from €8,021 to €17,447
of which Other amounts receivable: +€5,589
- Reserves +€23,222
up €23,222 (+20.8%), from €111,798 to €135,019
- Debts after one year -€21,569
down €21,569 (-10.9%), from €196,999 to €175,430
- Other debts -€18,996
down €18,996 (-25.0%), from €76,003 to €57,007
- Trade debts -€17,894
down €17,894 (-38.2%), from €46,860 to €28,965
- Gross operating margin -€18,408
down €18,408 (-9.4%), from €196,196 to €177,788
- Taxes +€7,011
up €7,011 (+279.5%), from €2,508 to €9,519
- Financial charges -€4,151
down €4,151 (-51.5%), from €8,060 to €3,909
- Staff costs -€3,089
down €3,089 (-79.8%), from €3,870 to €781
- Depreciation +€2,875
up €2,875 (+2.2%), from €130,719 to €133,594
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 | €483,666 | €454,456 | -€29,210 | -6.0% |
| Fixed assets | 21/28 | €353,949 | €305,377 | -€48,572 | -13.7% |
| Tangible fixed assets | 22/27 | €353,814 | €305,242 | -€48,572 | -13.7% |
| Land and buildings | 22 | €172,185 | €142,845 | -€29,340 | -17.0% |
| Plant, machinery and equipment | 23 | €61,168 | €27,732 | -€33,436 | -54.7% |
| Furniture and vehicles | 24 | €101,173 | €94,286 | -€6,887 | -6.8% |
| Other tangible fixed assets | 26 | €19,289 | €40,379 | +€21,091 | +109.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €129,717 | €149,079 | +€19,362 | +14.9% |
| Stocks and contracts in progress | 3 | €7,159 | €49,903 | +€42,744 | +597.0% |
| Stocks | 30/36 | €7,159 | €49,903 | +€42,744 | +597.0% |
| Amounts receivable within one year | 40/41 | €8,021 | €17,447 | +€9,426 | +117.5% |
| Trade receivables | 40 | €6,215 | €10,052 | +€3,837 | +61.7% |
| Other amounts receivable | 41 | €1,806 | €7,395 | +€5,589 | +309.5% |
| Cash at bank and in hand | 54/58 | €114,537 | €81,729 | -€32,808 | -28.6% |
| Total equity and liabilities | 10/49 | €483,666 | €454,456 | -€29,210 | -6.0% |
| Equity | 10/15 | €112,898 | €136,119 | +€23,222 | +20.6% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €111,798 | €135,019 | +€23,222 | +20.8% |
| Distributable reserves | 133 | €111,798 | €135,019 | +€23,222 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €370,769 | €318,337 | -€52,432 | -14.1% |
| Amounts payable after more than one year | 17 | €196,999 | €175,430 | -€21,569 | -10.9% |
| Financial debts | 170/4 | €196,999 | €175,430 | -€21,569 | -10.9% |
| Amounts payable within one year | 42/48 | €173,769 | €142,907 | -€30,863 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €34,622 | €39,028 | +€4,406 | +12.7% |
| Trade debts | 44 | €46,860 | €28,965 | -€17,894 | -38.2% |
| Suppliers | 440/4 | €46,860 | €28,965 | -€17,894 | -38.2% |
| Advances received on contracts in progress | 46 | €6,588 | €9,919 | +€3,331 | +50.6% |
| Taxes, remuneration and social security | 45 | €9,697 | €7,987 | -€1,710 | -17.6% |
| Taxes | 450/3 | €5,577 | €3,833 | -€1,744 | -31.3% |
| Remuneration and social security | 454/9 | €4,120 | €4,154 | +€34 | +0.8% |
| Other amounts payable | 47/48 | €76,003 | €57,007 | -€18,996 | -25.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €3,870 | €781 | -€3,089 | -79.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,719 | €133,594 | +€2,875 | +2.2% |
| Other operating charges | 640/8 | €3,785 | €5,425 | +€1,639 | +43.3% |
| Non-recurring operating charges | 66A | €16,118 | €0 | -€16,118 | -100.0% |
| Gross operating margin | 9900 | €196,196 | €177,788 | -€18,408 | -9.4% |
| Operating profit (loss) | 9901 | €41,704 | €37,988 | -€3,716 | -8.9% |
| Financial income | 75/76B | €26 | €327 | +€302 | +1182.5% |
| Recurring financial income | 75 | €26 | €327 | +€302 | +1182.5% |
| Financial charges | 65/66B | €8,060 | €3,909 | -€4,151 | -51.5% |
| Recurring financial charges | 65 | €8,060 | €3,909 | -€4,151 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €33,670 | €34,407 | +€737 | +2.2% |
| Income taxes | 67/77 | €2,508 | €9,519 | +€7,011 | +279.5% |
| Profit (loss) for the period | 9904 | €31,162 | €24,888 | -€6,274 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,162 | €24,888 | -€6,274 | -20.1% |
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 10 October 2026 via checked.be.