PLAYA DE ORO: 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.
PLAYA DE ORO
Largest movements
- Receivables within one year +€2,654
up €2,654 (+32.2%), from €8,243 to €10,898
of which Trade receivables: +€7,544
- Stocks and contracts +€2,642
up €2,642 (+1.8%), from €149,039 to €151,681
- Trade debts +€6,770
up €6,770 (+53.1%), from €12,754 to €19,524
- Current portion of long-term debt -€3,726
down €3,726 (-83.3%), from €4,475 to €749
- Other debts +€2,163
up €2,163 (+4.0%), from €54,647 to €56,811
- Gross operating margin +€10,122
up €10,122 (+533%), from €1,897 to €12,019
- Depreciation -€765
no longer reported in 2025 (was €765)
- Financial income +€480
up €480 (+68,619%), from €1 to €481
- Other operating charges +€467
up €467 (+114%), from €410 to €877
- Taxes -€154
down €154 (-37.8%), from €408 to €254
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 | €170,245 | €174,835 | +€4,590 | +2.7% |
| Fixed assets | 21/28 | €4,982 | €4,982 | = | 0.0% |
| Financial fixed assets | 28 | €4,982 | €4,982 | = | 0.0% |
| Current assets | 29/58 | €165,263 | €169,853 | +€4,590 | +2.8% |
| Stocks and contracts in progress | 3 | €149,039 | €151,681 | +€2,642 | +1.8% |
| Stocks | 30/36 | €149,039 | €151,681 | +€2,642 | +1.8% |
| Amounts receivable within one year | 40/41 | €8,243 | €10,898 | +€2,654 | +32.2% |
| Trade receivables | 40 | €3,354 | €10,898 | +€7,544 | +225% |
| Other amounts receivable | 41 | €4,890 | - | -€4,890 | |
| Cash at bank and in hand | 54/58 | €7,980 | €7,092 | -€888 | -11.1% |
| Deferred charges and accrued income | 490/1 | - | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €170,245 | €174,835 | +€4,590 | +2.7% |
| Equity | 10/15 | €97,233 | €95,911 | -€1,321 | -1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,773 | €75,451 | -€1,321 | -1.7% |
| Amounts payable | 17/49 | €73,012 | €78,924 | +€5,912 | +8.1% |
| Amounts payable after more than one year | 17 | €375 | - | -€375 | |
| Financial debts | 170/4 | €375 | - | -€375 | |
| Amounts payable within one year | 42/48 | €72,637 | €78,924 | +€6,286 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €4,475 | €749 | -€3,726 | -83.3% |
| Trade debts | 44 | €12,754 | €19,524 | +€6,770 | +53.1% |
| Suppliers | 440/4 | €12,754 | €19,524 | +€6,770 | +53.1% |
| Taxes, remuneration and social security | 45 | €761 | €1,840 | +€1,079 | +142% |
| Taxes | 450/3 | €761 | €1,840 | +€1,079 | +142% |
| Other amounts payable | 47/48 | €54,647 | €56,811 | +€2,163 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €765 | - | -€765 | |
| Other operating charges | 640/8 | €410 | €877 | +€467 | +114% |
| Non-recurring operating charges | 66A | €1,500 | €11,484 | +€9,984 | +666% |
| Gross operating margin | 9900 | €1,897 | €12,019 | +€10,122 | +533% |
| Operating profit (loss) | 9901 | -€778 | -€342 | +€436 | +56.0% |
| Financial income | 75/76B | €1 | €481 | +€480 | +68,619% |
| Recurring financial income | 75 | €1 | €481 | +€480 | +68,619% |
| Financial charges | 65/66B | €1,187 | €1,206 | +€19 | +1.6% |
| Recurring financial charges | 65 | €1,187 | €1,206 | +€19 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,964 | -€1,068 | +€897 | +45.6% |
| Income taxes | 67/77 | €408 | €254 | -€154 | -37.8% |
| Profit (loss) for the period | 9904 | -€2,372 | -€1,321 | +€1,051 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,372 | -€1,321 | +€1,051 | +44.3% |
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 24 October 2026 via checked.be.