PLAY BEACH: what changed
Two fiscal 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.
PLAY BEACH
Largest movements
- Tangible fixed assets +€14,450
up €14,450 (+79.6%), from €18,146 to €32,596
of which Land and buildings: +€11,881
- Receivables within one year +€3,946
up €3,946 (+25.7%), from €15,371 to €19,317
of which Trade receivables: +€6,791
- Cash -€3,013
down €3,013 (-19.4%), from €15,534 to €12,522
mainly Investment in fixed assets (net) (-€22,006) and Net result for the year (-€8,075)
- Stocks and contracts +€1,915
up €1,915 (+78.8%), from €2,430 to €4,344
- Other debts +€20,535
up €20,535 (+373.4%), from €5,500 to €26,035
- Reserves -€8,075
down €8,075 (-57.7%), from €13,992 to €5,918
- Trade debts +€5,509
up €5,509 (+139.8%), from €3,940 to €9,450
- Advances received -€1,128
down €1,128 (-8.3%), from €13,532 to €12,404
- Tax, wage and social debts +€1,021
up €1,021 (+148.2%), from €689 to €1,710
of which Remuneration and social security: +€561
- Gross operating margin -€21,333
down €21,333 (-43.9%), from €48,621 to €27,288
- Staff costs -€13,246
down €13,246 (-60.6%), from €21,851 to €8,606
- Other operating charges +€5,857
up €5,857 (+65.5%), from €8,937 to €14,793
- Depreciation -€3,684
down €3,684 (-32.8%), from €11,240 to €7,556
- Financial charges -€498
down €498 (-48.3%), from €1,031 to €533
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.
Cash bridge derived
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 | €56,273 | €74,109 | +€17,835 | +31.7% |
| Fixed assets | 21/28 | €20,037 | €34,487 | +€14,450 | +72.1% |
| Tangible fixed assets | 22/27 | €18,146 | €32,596 | +€14,450 | +79.6% |
| Land and buildings | 22 | €14,036 | €25,917 | +€11,881 | +84.7% |
| Plant, machinery and equipment | 23 | €217 | €0 | -€217 | -100.0% |
| Furniture and vehicles | 24 | €3,534 | €6,499 | +€2,965 | +83.9% |
| Other tangible fixed assets | 26 | €359 | €180 | -€180 | -50.0% |
| Financial fixed assets | 28 | €1,891 | €1,891 | = | 0.0% |
| Current assets | 29/58 | €36,236 | €39,622 | +€3,386 | +9.3% |
| Stocks and contracts in progress | 3 | €2,430 | €4,344 | +€1,915 | +78.8% |
| Stocks | 30/36 | €2,430 | €4,344 | +€1,915 | +78.8% |
| Amounts receivable within one year | 40/41 | €15,371 | €19,317 | +€3,946 | +25.7% |
| Trade receivables | 40 | €6,764 | €13,555 | +€6,791 | +100.4% |
| Other amounts receivable | 41 | €8,607 | €5,762 | -€2,845 | -33.1% |
| Cash at bank and in hand | 54/58 | €15,534 | €12,522 | -€3,013 | -19.4% |
| Deferred charges and accrued income | 490/1 | €2,901 | €3,439 | +€538 | +18.6% |
| Total equity and liabilities | 10/49 | €56,273 | €74,109 | +€17,835 | +31.7% |
| Equity | 10/15 | €32,584 | €24,510 | -€8,075 | -24.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,992 | €5,918 | -€8,075 | -57.7% |
| Distributable reserves | 133 | €13,992 | €5,918 | -€8,075 | -57.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,689 | €49,599 | +€25,910 | +109.4% |
| Amounts payable within one year | 42/48 | €23,662 | €49,599 | +€25,937 | +109.6% |
| Trade debts | 44 | €3,940 | €9,450 | +€5,509 | +139.8% |
| Suppliers | 440/4 | €3,940 | €9,450 | +€5,509 | +139.8% |
| Advances received on contracts in progress | 46 | €13,532 | €12,404 | -€1,128 | -8.3% |
| Taxes, remuneration and social security | 45 | €689 | €1,710 | +€1,021 | +148.2% |
| Taxes | 450/3 | €187 | €647 | +€460 | +246.2% |
| Remuneration and social security | 454/9 | €502 | €1,063 | +€561 | +111.7% |
| Other amounts payable | 47/48 | €5,500 | €26,035 | +€20,535 | +373.4% |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100.0% |
| Remuneration, social security and pensions | 62 | €21,851 | €8,606 | -€13,246 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,240 | €7,556 | -€3,684 | -32.8% |
| Other operating charges | 640/8 | €8,937 | €14,793 | +€5,857 | +65.5% |
| Non-recurring operating charges | 66A | - | €4,147 | +€4,147 | |
| Gross operating margin | 9900 | €48,621 | €27,288 | -€21,333 | -43.9% |
| Operating profit (loss) | 9901 | €6,593 | -€7,814 | -€14,407 | |
| Financial income | 75/76B | €333 | €223 | -€110 | -33.0% |
| Recurring financial income | 75 | €333 | €223 | -€110 | -33.0% |
| Financial charges | 65/66B | €1,031 | €533 | -€498 | -48.3% |
| Recurring financial charges | 65 | €1,031 | €533 | -€498 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €5,894 | -€8,124 | -€14,019 | |
| Income taxes | 67/77 | €187 | -€50 | -€237 | |
| Profit (loss) for the period | 9904 | €5,708 | -€8,075 | -€13,782 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,708 | -€8,075 | -€13,782 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.