BAJA-BEACH & BAR: 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.
BAJA-BEACH & BAR
Largest movements
- Receivables within one year -€94,880
down €94,880 (-74.0%), from €128,207 to €33,327
of which Other amounts receivable: -€94,449
- Tangible fixed assets -€58,282
down €58,282 (-87.5%), from €66,590 to €8,308
of which Plant, machinery and equipment: -€40,607
- Financial fixed assets +€26,501
up €26,501 (+29.7%), from €89,202 to €115,702
- Stocks and contracts -€4,232
no longer reported in 2025 (was €4,232)
- Other debts -€90,000
no longer reported in 2025 (was €90,000)
- Debts after one year -€66,177
no longer reported in 2025 (was €66,177)
- Tax, wage and social debts +€57,573
up €57,573 (+1,213%), from €4,747 to €62,319
of which Taxes: +€59,136
- Current portion of long-term debt -€39,447
no longer reported in 2025 (was €39,447)
- Reserves +€13,347
up €13,347 (+578%), from €2,311 to €15,658
- Gross operating margin +€137,453
up €137,453 (+129%), from €106,962 to €244,415
- Taxes +€58,252
up €58,252 (+3,692%), from €1,578 to €59,830
- Staff costs -€29,077
down €29,077 (-66.5%), from €43,704 to €14,628
- Depreciation -€18,721
down €18,721 (-80.0%), from €23,392 to €4,671
- Other operating charges -€8,040
down €8,040 (-77.2%), from €10,421 to €2,381
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 | €291,005 | €159,811 | -€131,193 | -45.1% |
| Fixed assets | 21/28 | €155,792 | €124,011 | -€31,781 | -20.4% |
| Tangible fixed assets | 22/27 | €66,590 | €8,308 | -€58,282 | -87.5% |
| Land and buildings | 22 | €8,523 | - | -€8,523 | |
| Plant, machinery and equipment | 23 | €40,607 | - | -€40,607 | |
| Furniture and vehicles | 24 | €17,460 | €8,308 | -€9,152 | -52.4% |
| Financial fixed assets | 28 | €89,202 | €115,702 | +€26,501 | +29.7% |
| Current assets | 29/58 | €135,213 | €35,801 | -€99,412 | -73.5% |
| Stocks and contracts in progress | 3 | €4,232 | - | -€4,232 | |
| Stocks | 30/36 | €4,232 | - | -€4,232 | |
| Amounts receivable within one year | 40/41 | €128,207 | €33,327 | -€94,880 | -74.0% |
| Trade receivables | 40 | €432 | - | -€432 | |
| Other amounts receivable | 41 | €127,775 | €33,327 | -€94,449 | -73.9% |
| Cash at bank and in hand | 54/58 | €274 | €715 | +€441 | +161% |
| Deferred charges and accrued income | 490/1 | €2,500 | €1,759 | -€741 | -29.6% |
| Total equity and liabilities | 10/49 | €291,005 | €159,811 | -€131,193 | -45.1% |
| Equity | 10/15 | €26,787 | €34,258 | +€7,471 | +27.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,311 | €15,658 | +€13,347 | +578% |
| Distributable reserves | 133 | €2,311 | €15,658 | +€13,347 | +578% |
| Profit (loss) carried forward | 14 | €5,876 | - | -€5,876 | |
| Amounts payable | 17/49 | €264,218 | €125,553 | -€138,664 | -52.5% |
| Amounts payable after more than one year | 17 | €66,177 | - | -€66,177 | |
| Financial debts | 170/4 | €66,177 | - | -€66,177 | |
| Amounts payable within one year | 42/48 | €196,608 | €125,129 | -€71,479 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €39,447 | - | -€39,447 | |
| Financial debts | 43 | €1,574 | - | -€1,574 | |
| Credit institutions | 430/8 | €1,574 | - | -€1,574 | |
| Trade debts | 44 | €60,841 | €62,810 | +€1,969 | +3.2% |
| Suppliers | 440/4 | €60,841 | €62,810 | +€1,969 | +3.2% |
| Taxes, remuneration and social security | 45 | €4,747 | €62,319 | +€57,573 | +1,213% |
| Taxes | 450/3 | €2,272 | €61,408 | +€59,136 | +2,603% |
| Remuneration and social security | 454/9 | €2,475 | €911 | -€1,564 | -63.2% |
| Other amounts payable | 47/48 | €90,000 | - | -€90,000 | |
| Accrued charges and deferred income | 492/3 | €1,433 | €425 | -€1,008 | -70.4% |
| Non-recurring operating income | 76A | €11,865 | €373,708 | +€361,843 | +3,050% |
| Remuneration, social security and pensions | 62 | €43,704 | €14,628 | -€29,077 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,392 | €4,671 | -€18,721 | -80.0% |
| Other operating charges | 640/8 | €10,421 | €2,381 | -€8,040 | -77.2% |
| Non-recurring operating charges | 66A | €6,323 | €368 | -€5,955 | -94.2% |
| Gross operating margin | 9900 | €106,962 | €244,415 | +€137,453 | +129% |
| Operating profit (loss) | 9901 | €23,122 | €222,367 | +€199,245 | +862% |
| Financial income | 75/76B | €731 | €974 | +€243 | +33.2% |
| Recurring financial income | 75 | €731 | €974 | +€243 | +33.2% |
| Financial charges | 65/66B | €11,623 | €6,040 | -€5,584 | -48.0% |
| Recurring financial charges | 65 | €11,623 | €6,040 | -€5,584 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €12,229 | €217,301 | +€205,072 | +1,677% |
| Income taxes | 67/77 | €1,578 | €59,830 | +€58,252 | +3,692% |
| Profit (loss) for the period | 9904 | €10,652 | €157,471 | +€146,819 | +1,378% |
| Profit (loss) for the period to be appropriated | 9905 | €10,652 | €157,471 | +€146,819 | +1,378% |
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 27 October 2026 via checked.be.