San Carlos: 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.
San Carlos
Largest movements
- Stocks and contracts -€3,000
down €3,000 (-85.7%), from €3,500 to €500
- Cash -€1,344
down €1,344 (-7.2%), from €18,550 to €17,207
mainly Contributions, distributions and other (-€8,000) and Other debts (-€6,000)
- Tangible fixed assets -€712
down €712 (-60.1%), from €1,184 to €473
of which Furniture and vehicles: -€442
- Deferred charges and accrued income +€563
up €563 (+48.0%), from €1,171 to €1,734
- Receivables within one year +€398
up €398 (+204%), from €195 to €593
of which Trade receivables: +€593
- Profit (loss) carried forward -€8,579
no longer reported in 2024 (was €8,579)
- Reserves +€7,853
new in 2024: €7,853
- Other debts -€6,000
down €6,000 (-93.9%), from €6,388 to €388
- Tax, wage and social debts +€2,723
up €2,723 (+64.8%), from €4,204 to €6,927
of which Remuneration and social security: +€1,433
- Depreciation -€2,835
down €2,835 (-79.9%), from €3,547 to €712
- Gross operating margin +€1,733
up €1,733 (+6.1%), from €28,514 to €30,247
- Staff costs +€1,501
up €1,501 (+7.9%), from €18,956 to €20,457
- Taxes +€864
up €864 (+470%), from €184 to €1,048
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,802 | €22,706 | -€4,095 | -15.3% |
| Fixed assets | 21/28 | €3,384 | €2,673 | -€712 | -21.0% |
| Tangible fixed assets | 22/27 | €1,184 | €473 | -€712 | -60.1% |
| Plant, machinery and equipment | 23 | €743 | €473 | -€270 | -36.4% |
| Furniture and vehicles | 24 | €442 | - | -€442 | |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €23,417 | €20,034 | -€3,383 | -14.4% |
| Stocks and contracts in progress | 3 | €3,500 | €500 | -€3,000 | -85.7% |
| Stocks | 30/36 | €3,500 | €500 | -€3,000 | -85.7% |
| Amounts receivable within one year | 40/41 | €195 | €593 | +€398 | +204% |
| Trade receivables | 40 | - | €593 | +€593 | |
| Other amounts receivable | 41 | €195 | - | -€195 | |
| Cash at bank and in hand | 54/58 | €18,550 | €17,207 | -€1,344 | -7.2% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,734 | +€563 | +48.0% |
| Total equity and liabilities | 10/49 | €26,802 | €22,706 | -€4,095 | -15.3% |
| Equity | 10/15 | €14,779 | €14,053 | -€726 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €7,853 | +€7,853 | |
| Distributable reserves | 133 | - | €7,853 | +€7,853 | |
| Profit (loss) carried forward | 14 | €8,579 | - | -€8,579 | |
| Amounts payable | 17/49 | €12,022 | €8,653 | -€3,369 | -28.0% |
| Amounts payable within one year | 42/48 | €12,022 | €8,653 | -€3,369 | -28.0% |
| Trade debts | 44 | €1,430 | €1,337 | -€93 | -6.5% |
| Suppliers | 440/4 | €1,430 | €1,337 | -€93 | -6.5% |
| Taxes, remuneration and social security | 45 | €4,204 | €6,927 | +€2,723 | +64.8% |
| Taxes | 450/3 | €544 | €1,834 | +€1,290 | +237% |
| Remuneration and social security | 454/9 | €3,660 | €5,093 | +€1,433 | +39.2% |
| Other amounts payable | 47/48 | €6,388 | €388 | -€6,000 | -93.9% |
| Remuneration, social security and pensions | 62 | €18,956 | €20,457 | +€1,501 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,547 | €712 | -€2,835 | -79.9% |
| Other operating charges | 640/8 | €756 | €895 | +€139 | +18.4% |
| Gross operating margin | 9900 | €28,514 | €30,247 | +€1,733 | +6.1% |
| Operating profit (loss) | 9901 | €5,256 | €8,183 | +€2,927 | +55.7% |
| Financial income | 75/76B | €17 | €153 | +€136 | +787% |
| Recurring financial income | 75 | €17 | €153 | +€136 | +787% |
| Financial charges | 65/66B | €89 | €14 | -€74 | -83.8% |
| Recurring financial charges | 65 | €89 | €14 | -€74 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €5,184 | €8,322 | +€3,137 | +60.5% |
| Income taxes | 67/77 | €184 | €1,048 | +€864 | +470% |
| Profit (loss) for the period | 9904 | €5,001 | €7,274 | +€2,273 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,001 | €7,274 | +€2,273 | +45.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.