SÃO PEDRO DEVELOPMENT: 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.
SÃO PEDRO DEVELOPMENT
Largest movements
- Cash -€3,096
down €3,096 (-7.0%), from €44,260 to €41,164
mainly Net result for the year (-€1,815) and Trade debts (-€1,127)
- Profit (loss) carried forward -€1,815
down €1,815 (-14.4%), from -€12,641 to -€14,456
- Trade debts -€1,127
down €1,127 (-92.8%), from €1,215 to €88
- Gross operating margin +€955
up €955 (+46.2%), from -€2,069 to -€1,113
- Financial charges -€49
down €49 (-24.3%), from €202 to €153
- Other operating charges +€43
up €43 (+8.6%), from €505 to €549
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 | €93,587 | €90,645 | -€2,942 | -3.1% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €90,587 | €87,645 | -€2,942 | -3.2% |
| Amounts receivable within one year | 40/41 | €46,327 | €46,481 | +€154 | +0.3% |
| Trade receivables | 40 | €1,327 | €1,481 | +€154 | +11.6% |
| Other amounts receivable | 41 | €45,000 | €45,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,260 | €41,164 | -€3,096 | -7.0% |
| Total equity and liabilities | 10/49 | €93,587 | €90,645 | -€2,942 | -3.1% |
| Equity | 10/15 | €92,359 | €90,544 | -€1,815 | -2.0% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,641 | -€14,456 | -€1,815 | -14.4% |
| Amounts payable | 17/49 | €1,228 | €101 | -€1,127 | -91.8% |
| Amounts payable within one year | 42/48 | €1,215 | €88 | -€1,127 | -92.8% |
| Trade debts | 44 | €1,215 | €88 | -€1,127 | -92.8% |
| Suppliers | 440/4 | €1,215 | €88 | -€1,127 | -92.8% |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €549 | +€43 | +8.6% |
| Gross operating margin | 9900 | -€2,069 | -€1,113 | +€955 | +46.2% |
| Operating profit (loss) | 9901 | -€2,574 | -€1,662 | +€912 | +35.4% |
| Financial charges | 65/66B | €202 | €153 | -€49 | -24.3% |
| Recurring financial charges | 65 | €202 | €153 | -€49 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,776 | -€1,815 | +€961 | +34.6% |
| Profit (loss) for the period | 9904 | -€2,776 | -€1,815 | +€961 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,776 | -€1,815 | +€961 | +34.6% |
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 10 October 2026 via checked.be.