On The Beach: 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.
On The Beach
Largest movements
- Receivables within one year +€295,612
up €295,612 (+735%), from €40,227 to €335,839
- Deferred charges and accrued income +€40,000
new in 2025: €40,000
- Cash +€5,614
up €5,614 (+107%), from €5,230 to €10,843
- Trade debts +€344,171
up €344,171 (+385,668%), from €89 to €344,260
- Reserves -€4,901
down €4,901 (-11.9%), from €41,123 to €36,223
of which Distributable reserves: -€4,901
- Gross operating margin +€11,403
up €11,403, from -€1,550 to €9,853
- Financial income +€4,907
up €4,907 (+238%), from €2,066 to €6,972
- Other operating charges +€507
up €507 (+441%), from €115 to €622
- Taxes -€123
down €123 (-100%), from €123 to €0
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,457 | €386,683 | +€341,226 | +751% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €45,457 | €386,683 | +€341,226 | +751% |
| Amounts receivable within one year | 40/41 | €40,227 | €335,839 | +€295,612 | +735% |
| Other amounts receivable | 41 | €40,227 | €335,839 | +€295,612 | +735% |
| Cash at bank and in hand | 54/58 | €5,230 | €10,843 | +€5,614 | +107% |
| Deferred charges and accrued income | 490/1 | - | €40,000 | +€40,000 | |
| Total equity and liabilities | 10/49 | €45,457 | €386,683 | +€341,226 | +751% |
| Equity | 10/15 | €45,368 | €42,423 | -€2,945 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,123 | €36,223 | -€4,901 | -11.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €39,263 | €34,363 | -€4,901 | -12.5% |
| Profit (loss) carried forward | 14 | -€1,956 | €0 | +€1,956 | |
| Amounts payable | 17/49 | €89 | €344,260 | +€344,171 | +385,668% |
| Amounts payable within one year | 42/48 | €89 | €344,260 | +€344,171 | +385,668% |
| Trade debts | 44 | €89 | €344,260 | +€344,171 | +385,668% |
| Suppliers | 440/4 | €89 | €344,260 | +€344,171 | +385,668% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €115 | €622 | +€507 | +441% |
| Non-recurring operating charges | 66A | €2,035 | €0 | -€2,035 | -100% |
| Gross operating margin | 9900 | -€1,550 | €9,853 | +€11,403 | |
| Operating profit (loss) | 9901 | -€3,700 | €9,230 | +€12,931 | |
| Financial income | 75/76B | €2,066 | €6,972 | +€4,907 | +238% |
| Recurring financial income | 75 | €2,066 | €6,972 | +€4,907 | +238% |
| Financial charges | 65/66B | €199 | €194 | -€5 | -2.3% |
| Recurring financial charges | 65 | €199 | €194 | -€5 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,833 | €16,008 | +€17,842 | |
| Income taxes | 67/77 | €123 | €0 | -€123 | -100% |
| Profit (loss) for the period | 9904 | -€1,956 | €16,008 | +€17,964 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,956 | €16,008 | +€17,964 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.