Santa Monica: 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.
Santa Monica
Largest movements
- Receivables within one year +€43,133
up €43,133 (+94.5%), from €45,653 to €88,786
- Cash +€8,379
up €8,379 (+4.6%), from €183,026 to €191,406
mainly Net result for the year (+€38,402) and Depreciation (+€13,975)
- Tangible fixed assets -€6,902
down €6,902 (-19.5%), from €35,391 to €28,489
of which Furniture and vehicles: -€9,052
- Reserves +€38,402
up €38,402 (+26.5%), from €144,826 to €183,228
of which Distributable reserves: +€38,402
- Trade debts -€25,784
down €25,784 (-72.9%), from €35,366 to €9,582
- Tax, wage and social debts +€11,490
up €11,490 (+18.5%), from €61,964 to €73,454
of which Taxes: +€5,992
- Current portion of long-term debt +€7,831
up €7,831, from €0 to €7,831
- Other debts +€5,000
new in 2025: €5,000
- Staff costs +€31,412
up €31,412 (+24.4%), from €128,477 to €159,890
- Taxes -€14,096
down €14,096 (-46.4%), from €30,368 to €16,272
- Gross operating margin -€9,468
down €9,468 (-3.9%), from €241,673 to €232,204
- Depreciation +€5,835
up €5,835 (+71.7%), from €8,140 to €13,975
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 | €269,573 | €311,132 | +€41,559 | +15.4% |
| Fixed assets | 21/28 | €35,391 | €28,489 | -€6,902 | -19.5% |
| Tangible fixed assets | 22/27 | €35,391 | €28,489 | -€6,902 | -19.5% |
| Plant, machinery and equipment | 23 | €3,141 | €5,291 | +€2,150 | +68.4% |
| Furniture and vehicles | 24 | €32,250 | €23,198 | -€9,052 | -28.1% |
| Current assets | 29/58 | €234,182 | €282,643 | +€48,461 | +20.7% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,653 | €88,786 | +€43,133 | +94.5% |
| Other amounts receivable | 41 | €45,653 | €88,786 | +€43,133 | +94.5% |
| Cash at bank and in hand | 54/58 | €183,026 | €191,406 | +€8,379 | +4.6% |
| Deferred charges and accrued income | 490/1 | €3,503 | €451 | -€3,052 | -87.1% |
| Total equity and liabilities | 10/49 | €269,573 | €311,132 | +€41,559 | +15.4% |
| Equity | 10/15 | €164,826 | €203,228 | +€38,402 | +23.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €144,826 | €183,228 | +€38,402 | +26.5% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €144,626 | €183,028 | +€38,402 | +26.6% |
| Amounts payable | 17/49 | €104,746 | €107,904 | +€3,158 | +3.0% |
| Amounts payable after more than one year | 17 | €7,417 | €12,037 | +€4,621 | +62.3% |
| Financial debts | 170/4 | €7,417 | €12,037 | +€4,621 | +62.3% |
| Amounts payable within one year | 42/48 | €97,330 | €95,867 | -€1,463 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | €7,831 | +€7,831 | |
| Trade debts | 44 | €35,366 | €9,582 | -€25,784 | -72.9% |
| Suppliers | 440/4 | €35,366 | €9,582 | -€25,784 | -72.9% |
| Taxes, remuneration and social security | 45 | €61,964 | €73,454 | +€11,490 | +18.5% |
| Taxes | 450/3 | €41,249 | €47,241 | +€5,992 | +14.5% |
| Remuneration and social security | 454/9 | €20,715 | €26,213 | +€5,498 | +26.5% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €128,477 | €159,890 | +€31,412 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,140 | €13,975 | +€5,835 | +71.7% |
| Other operating charges | 640/8 | €731 | €842 | +€111 | +15.1% |
| Gross operating margin | 9900 | €241,673 | €232,204 | -€9,468 | -3.9% |
| Operating profit (loss) | 9901 | €104,324 | €57,498 | -€46,826 | -44.9% |
| Financial income | 75/76B | €843 | €566 | -€277 | -32.9% |
| Recurring financial income | 75 | €843 | €566 | -€277 | -32.9% |
| Financial charges | 65/66B | €2,670 | €3,390 | +€720 | +27.0% |
| Recurring financial charges | 65 | €2,670 | €3,390 | +€720 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €102,497 | €54,674 | -€47,823 | -46.7% |
| Income taxes | 67/77 | €30,368 | €16,272 | -€14,096 | -46.4% |
| Profit (loss) for the period | 9904 | €72,129 | €38,402 | -€33,727 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,129 | €38,402 | -€33,727 | -46.8% |
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 27 October 2026 via checked.be.