BE SPAIN PRIME 1: what changed
BE SPAIN PRIME 1
Largest movements
- Financial fixed assets -€1.0m
down €1.0m (-44.0%), from €2.3m to €1.3m
- Receivables after one year +€218,224
up €218,224 (+28.9%), from €754,615 to €972,839
- Cash +€133,952
up €133,952 (+347%), from €38,552 to €172,504
mainly Investment in fixed assets (net) (+€1.0m) and Debts after one year (+€462,271)
- Receivables within one year -€88,801
down €88,801 (-100%), from €88,801 to €0
- Contributions -€1.0m
down €1.0m (-40.8%), from €2.5m to €1.5m
- Debts after one year +€462,271
new in 2025: €462,271
- Other debts -€349,892
down €349,892 (-51.1%), from €684,749 to €334,857
- Accrued charges and deferred income +€81,236
new in 2025: €81,236
- Profit (loss) carried forward +€70,760
up €70,760 (+471%), from €15,026 to €85,786
- Financial income +€343,008
up €343,008 (+924%), from €37,109 to €380,117
- Financial charges +€3,602
up €3,602 (+47.8%), from €7,532 to €11,134
- Gross operating margin -€276
down €276 (-1.9%), from -€14,550 to -€14,826
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,155,926 | €2,419,302 | -€736,624 | -23.3% |
| Fixed assets | 21/28 | €2,273,958 | €1,273,958 | -€1.0m | -44.0% |
| Financial fixed assets | 28 | €2,273,958 | €1,273,958 | -€1.0m | -44.0% |
| Current assets | 29/58 | €881,968 | €1,145,344 | +€263,376 | +29.9% |
| Amounts receivable after more than one year | 29 | €754,615 | €972,839 | +€218,224 | +28.9% |
| Other amounts receivable | 291 | €754,615 | €972,839 | +€218,224 | +28.9% |
| Amounts receivable within one year | 40/41 | €88,801 | €0 | -€88,801 | -100% |
| Other amounts receivable | 41 | €88,801 | €0 | -€88,801 | -100% |
| Cash at bank and in hand | 54/58 | €38,552 | €172,504 | +€133,952 | +347% |
| Total equity and liabilities | 10/49 | €3,155,926 | €2,419,302 | -€736,624 | -23.3% |
| Equity | 10/15 | €2,467,926 | €1,538,686 | -€929,240 | -37.7% |
| Contributions | 10/11 | €2,452,900 | €1,452,900 | -€1.0m | -40.8% |
| Profit (loss) carried forward | 14 | €15,026 | €85,786 | +€70,760 | +471% |
| Amounts payable | 17/49 | €688,000 | €880,616 | +€192,616 | +28.0% |
| Amounts payable after more than one year | 17 | - | €462,271 | +€462,271 | |
| Financial debts | 170/4 | - | €462,271 | +€462,271 | |
| Amounts payable within one year | 42/48 | €688,000 | €337,109 | -€350,891 | -51.0% |
| Trade debts | 44 | €3,251 | €2,252 | -€999 | -30.7% |
| Suppliers | 440/4 | €3,251 | €2,252 | -€999 | -30.7% |
| Other amounts payable | 47/48 | €684,749 | €334,857 | -€349,892 | -51.1% |
| Accrued charges and deferred income | 492/3 | - | €81,236 | +€81,236 | |
| Gross operating margin | 9900 | -€14,550 | -€14,826 | -€276 | -1.9% |
| Operating profit (loss) | 9901 | -€14,550 | -€14,826 | -€276 | -1.9% |
| Financial income | 75/76B | €37,109 | €380,117 | +€343,008 | +924% |
| Recurring financial income | 75 | €37,109 | €380,117 | +€343,008 | +924% |
| Financial charges | 65/66B | €7,532 | €11,134 | +€3,602 | +47.8% |
| Recurring financial charges | 65 | €7,532 | €11,134 | +€3,602 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €15,026 | €354,157 | +€339,131 | +2,257% |
| Profit (loss) for the period | 9904 | €15,026 | €354,157 | +€339,131 | +2,257% |
| Profit (loss) for the period to be appropriated | 9905 | €15,026 | €354,157 | +€339,131 | +2,257% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.