SANTA PONSA: 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 PONSA
Largest movements
- Tangible fixed assets -€176,346
down €176,346 (-10.0%), from €1.8m to €1.6m
- Receivables after one year +€54,194
up €54,194 (+226%), from €24,000 to €78,194
- Cash -€19,145
down €19,145 (-52.2%), from €36,681 to €17,536
mainly Debts after one year (-€100,000) and Net result for the year (-€60,047)
- Debts after one year -€100,000
down €100,000 (-12.1%), from €825,000 to €725,000
- Profit (loss) carried forward -€60,047
down €60,047 (-13.0%), from -€463,363 to -€523,411
- Financial charges +€11,948
up €11,948 (+38.0%), from €31,414 to €43,362
- Other operating charges +€2,156
up €2,156 (+1,827%), from €118 to €2,274
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 | €1,866,114 | €1,706,839 | -€159,275 | -8.5% |
| Fixed assets | 21/28 | €1,763,696 | €1,587,350 | -€176,346 | -10.0% |
| Tangible fixed assets | 22/27 | €1,763,285 | €1,586,939 | -€176,346 | -10.0% |
| Plant, machinery and equipment | 23 | €1,763,285 | €1,586,939 | -€176,346 | -10.0% |
| Financial fixed assets | 28 | €411 | €411 | = | 0.0% |
| Current assets | 29/58 | €102,418 | €119,489 | +€17,071 | +16.7% |
| Amounts receivable after more than one year | 29 | €24,000 | €78,194 | +€54,194 | +226% |
| Other amounts receivable | 291 | €24,000 | €78,194 | +€54,194 | +226% |
| Amounts receivable within one year | 40/41 | €41,737 | €23,759 | -€17,978 | -43.1% |
| Trade receivables | 40 | €41,694 | €23,727 | -€17,967 | -43.1% |
| Other amounts receivable | 41 | €43 | €32 | -€11 | -25.8% |
| Cash at bank and in hand | 54/58 | €36,681 | €17,536 | -€19,145 | -52.2% |
| Total equity and liabilities | 10/49 | €1,866,114 | €1,706,839 | -€159,275 | -8.5% |
| Equity | 10/15 | €940,858 | €880,811 | -€60,047 | -6.4% |
| Contributions | 10/11 | €376,000 | €376,000 | = | 0.0% |
| Reserves | 13 | €1,028,221 | €1,028,221 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,028,221 | €1,028,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€463,363 | -€523,411 | -€60,047 | -13.0% |
| Amounts payable | 17/49 | €925,256 | €826,028 | -€99,228 | -10.7% |
| Amounts payable after more than one year | 17 | €825,000 | €725,000 | -€100,000 | -12.1% |
| Financial debts | 170/4 | €825,000 | €725,000 | -€100,000 | -12.1% |
| Amounts payable within one year | 42/48 | €100,196 | €101,028 | +€832 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €196 | €1,028 | +€832 | +425% |
| Suppliers | 440/4 | €196 | €1,028 | +€832 | +425% |
| Accrued charges and deferred income | 492/3 | €60 | - | -€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,346 | €176,346 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €2,274 | +€2,156 | +1,827% |
| Gross operating margin | 9900 | €161,769 | €161,934 | +€165 | +0.1% |
| Operating profit (loss) | 9901 | -€14,695 | -€16,686 | -€1,991 | -13.5% |
| Financial charges | 65/66B | €31,414 | €43,362 | +€11,948 | +38.0% |
| Recurring financial charges | 65 | €31,414 | €43,362 | +€11,948 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,109 | -€60,047 | -€13,939 | -30.2% |
| Profit (loss) for the period | 9904 | -€46,109 | -€60,047 | -€13,939 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,109 | -€60,047 | -€13,939 | -30.2% |
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 17 October 2026 via checked.be.