SAN SEBASTIAN: what changed
SAN SEBASTIAN
Largest movements
- Cash +€265
up €265 (+44.8%), from €591 to €856
mainly Other debts (+€2,951)
- Other debts +€2,951
up €2,951 (+33.9%), from €8,700 to €11,651
- Profit (loss) carried forward -€2,235
down €2,235 (-14.5%), from -€15,394 to -€17,630
- Trade debts -€451
down €451 (-100%), from €451 to €0
- Gross operating margin +€2,007
up €2,007 (+58.6%), from -€3,424 to -€1,417
- Other operating charges +€212
up €212 (+41.4%), from €513 to €725
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €691 | €956 | +€265 | +38.3% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €591 | €856 | +€265 | +44.8% |
| Cash at bank and in hand | 54/58 | €591 | €856 | +€265 | +44.8% |
| Total equity and liabilities | 10/49 | €691 | €956 | +€265 | +38.3% |
| Equity | 10/15 | -€8,894 | -€11,130 | -€2,235 | -25.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,394 | -€17,630 | -€2,235 | -14.5% |
| Amounts payable | 17/49 | €9,585 | €12,085 | +€2,500 | +26.1% |
| Amounts payable within one year | 42/48 | €9,151 | €11,651 | +€2,500 | +27.3% |
| Trade debts | 44 | €451 | €0 | -€451 | -100% |
| Suppliers | 440/4 | €451 | €0 | -€451 | -100% |
| Other amounts payable | 47/48 | €8,700 | €11,651 | +€2,951 | +33.9% |
| Accrued charges and deferred income | 492/3 | €434 | €434 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €725 | +€212 | +41.4% |
| Gross operating margin | 9900 | -€3,424 | -€1,417 | +€2,007 | +58.6% |
| Operating profit (loss) | 9901 | -€3,938 | -€2,143 | +€1,795 | +45.6% |
| Financial charges | 65/66B | €81 | €93 | +€12 | +14.2% |
| Recurring financial charges | 65 | €81 | €93 | +€12 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,019 | -€2,235 | +€1,783 | +44.4% |
| Profit (loss) for the period | 9904 | -€4,019 | -€2,235 | +€1,783 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,019 | -€2,235 | +€1,783 | +44.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.