Cahuita Beach Tree: 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.
Cahuita Beach Tree
Largest movements
- Cash +€178,607
up €178,607 (+376%), from €47,512 to €226,119
mainly Net result for the year (+€102,217) and Current investments (+€74,666)
- Current investments -€74,666
down €74,666 (-17.4%), from €430,000 to €355,334
- Tangible fixed assets -€12,711
down €12,711 (-86.9%), from €14,621 to €1,910
- Reserves +€102,217
up €102,217 (+21.9%), from €466,308 to €568,525
of which Distributable reserves: +€127,477
- Tax, wage and social debts -€6,153
down €6,153 (-23.6%), from €26,124 to €19,971
of which Taxes: -€3,574
- Gross operating margin -€45,756
down €45,756 (-23.7%), from €193,235 to €147,479
- Financial income +€14,156
up €14,156 (+303%), from €4,671 to €18,827
- Taxes -€10,909
down €10,909 (-19.9%), from €54,697 to €43,788
- Financial charges +€6,683
up €6,683 (+2,168%), from €308 to €6,992
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 | €518,383 | €613,443 | +€95,060 | +18.3% |
| Fixed assets | 21/28 | €14,661 | €1,910 | -€12,751 | -87.0% |
| Tangible fixed assets | 22/27 | €14,621 | €1,910 | -€12,711 | -86.9% |
| Furniture and vehicles | 24 | €14,621 | €1,910 | -€12,711 | -86.9% |
| Financial fixed assets | 28 | €40 | - | -€40 | |
| Current assets | 29/58 | €503,722 | €611,533 | +€107,811 | +21.4% |
| Amounts receivable within one year | 40/41 | €24,557 | €24,700 | +€143 | +0.6% |
| Trade receivables | 40 | €24,557 | €24,700 | +€143 | +0.6% |
| Current investments | 50/53 | €430,000 | €355,334 | -€74,666 | -17.4% |
| Cash at bank and in hand | 54/58 | €47,512 | €226,119 | +€178,607 | +376% |
| Deferred charges and accrued income | 490/1 | €1,653 | €5,380 | +€3,728 | +226% |
| Total equity and liabilities | 10/49 | €518,383 | €613,443 | +€95,060 | +18.3% |
| Equity | 10/15 | €484,908 | €587,125 | +€102,217 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €466,308 | €568,525 | +€102,217 | +21.9% |
| Tax-exempt reserves | 132 | €103,148 | €77,888 | -€25,260 | -24.5% |
| Distributable reserves | 133 | €363,160 | €490,637 | +€127,477 | +35.1% |
| Amounts payable | 17/49 | €33,475 | €26,318 | -€7,157 | -21.4% |
| Amounts payable within one year | 42/48 | €32,648 | €26,039 | -€6,610 | -20.2% |
| Trade debts | 44 | €3,084 | €2,324 | -€760 | -24.7% |
| Suppliers | 440/4 | €3,084 | €2,324 | -€760 | -24.7% |
| Taxes, remuneration and social security | 45 | €26,124 | €19,971 | -€6,153 | -23.6% |
| Taxes | 450/3 | €23,545 | €19,971 | -€3,574 | -15.2% |
| Remuneration and social security | 454/9 | €2,579 | - | -€2,579 | |
| Other amounts payable | 47/48 | €3,440 | €3,743 | +€304 | +8.8% |
| Accrued charges and deferred income | 492/3 | €827 | €279 | -€548 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,724 | €12,711 | -€13 | -0.1% |
| Other operating charges | 640/8 | €589 | €597 | +€8 | +1.4% |
| Gross operating margin | 9900 | €193,235 | €147,479 | -€45,756 | -23.7% |
| Operating profit (loss) | 9901 | €179,923 | €134,171 | -€45,752 | -25.4% |
| Financial income | 75/76B | €4,671 | €18,827 | +€14,156 | +303% |
| Recurring financial income | 75 | €4,671 | €18,827 | +€14,156 | +303% |
| Financial charges | 65/66B | €308 | €6,992 | +€6,683 | +2,168% |
| Recurring financial charges | 65 | €308 | €6,992 | +€6,683 | +2,168% |
| Profit (loss) for the period before taxes | 9903 | €184,285 | €146,006 | -€38,279 | -20.8% |
| Income taxes | 67/77 | €54,697 | €43,788 | -€10,909 | -19.9% |
| Profit (loss) for the period | 9904 | €129,588 | €102,217 | -€27,371 | -21.1% |
| Transfer from tax-exempt reserves | 789 | €35,600 | €50,520 | +€14,920 | +41.9% |
| Transfer to tax-exempt reserves | 689 | - | €25,260 | +€25,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €165,188 | €127,477 | -€37,711 | -22.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.