Yeguada Alegria: 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.
Yeguada Alegria
Largest movements
- Tangible fixed assets -€205,996
no longer reported in 2025 (was €205,996)
- Receivables within one year +€79,362
up €79,362 (+357%), from €22,229 to €101,591
of which Trade receivables: +€95,764
- Cash -€68,818
down €68,818 (-91.7%), from €75,075 to €6,257
mainly Other debts (-€215,976) and Receivables within one year (-€79,362)
- Stocks and contracts -€12,497
down €12,497 (-6.6%), from €189,861 to €177,364
- Other debts -€215,976
down €215,976 (-13.6%), from €1.6m to €1.4m
- Trade debts +€78,352
new in 2025: €78,352
- Profit (loss) carried forward -€67,523
down €67,523 (-5.8%), from -€1.2m to -€1.2m
- Gross operating margin -€112,238
down €112,238, from €69,236 to -€43,002
- Depreciation -€23,571
no longer reported in 2025 (was €23,571)
- Write-downs +€12,652
new in 2025: €12,652
- Staff costs -€2,588
down €2,588 (-18.8%), from €13,748 to €11,160
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 | €493,160 | €285,212 | -€207,948 | -42.2% |
| Fixed assets | 21/28 | €205,996 | - | -€205,996 | |
| Tangible fixed assets | 22/27 | €205,996 | - | -€205,996 | |
| Plant, machinery and equipment | 23 | €205,996 | - | -€205,996 | |
| Current assets | 29/58 | €287,164 | €285,212 | -€1,952 | -0.7% |
| Stocks and contracts in progress | 3 | €189,861 | €177,364 | -€12,497 | -6.6% |
| Stocks | 30/36 | €189,861 | €177,364 | -€12,497 | -6.6% |
| Amounts receivable within one year | 40/41 | €22,229 | €101,591 | +€79,362 | +357% |
| Trade receivables | 40 | €943 | €96,707 | +€95,764 | +10,154% |
| Other amounts receivable | 41 | €21,286 | €4,884 | -€16,402 | -77.1% |
| Cash at bank and in hand | 54/58 | €75,075 | €6,257 | -€68,818 | -91.7% |
| Total equity and liabilities | 10/49 | €493,160 | €285,212 | -€207,948 | -42.2% |
| Equity | 10/15 | -€1,097,362 | -€1,164,885 | -€67,523 | -6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,165,562 | -€1,233,085 | -€67,523 | -5.8% |
| Amounts payable | 17/49 | €1,590,522 | €1,450,097 | -€140,426 | -8.8% |
| Amounts payable within one year | 42/48 | €1,590,522 | €1,450,097 | -€140,426 | -8.8% |
| Trade debts | 44 | - | €78,352 | +€78,352 | |
| Suppliers | 440/4 | - | €78,352 | +€78,352 | |
| Taxes, remuneration and social security | 45 | €6,224 | €3,423 | -€2,802 | -45.0% |
| Taxes | 450/3 | - | €1,857 | +€1,857 | |
| Remuneration and social security | 454/9 | €6,224 | €1,566 | -€4,659 | -74.8% |
| Other amounts payable | 47/48 | €1,584,298 | €1,368,322 | -€215,976 | -13.6% |
| Remuneration, social security and pensions | 62 | €13,748 | €11,160 | -€2,588 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,571 | - | -€23,571 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,652 | +€12,652 | |
| Other operating charges | 640/8 | €250 | €525 | +€275 | +110% |
| Gross operating margin | 9900 | €69,236 | -€43,002 | -€112,238 | |
| Operating profit (loss) | 9901 | €31,667 | -€67,338 | -€99,005 | |
| Financial income | 75/76B | €138 | €143 | +€5 | +3.7% |
| Recurring financial income | 75 | €138 | €143 | +€5 | +3.7% |
| Financial charges | 65/66B | €868 | €327 | -€541 | -62.3% |
| Recurring financial charges | 65 | €868 | €327 | -€541 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | €30,937 | -€67,523 | -€98,459 | |
| Profit (loss) for the period | 9904 | €30,937 | -€67,523 | -€98,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,937 | -€67,523 | -€98,459 |
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 17 October 2026 via checked.be.