Sauna BoraBora: 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.
Sauna BoraBora
Largest movements
- Tangible fixed assets +€427,185
up €427,185 (+118%), from €360,952 to €788,137
of which Land and buildings: +€442,128
- Cash +€20,155
up €20,155 (+16.7%), from €120,401 to €140,556
mainly Contributions, distributions and other (+€457,161) and Depreciation (+€38,289)
- Revaluation surpluses +€457,161
new in 2025: €457,161
- Current portion of long-term debt -€10,007
down €10,007 (-74.3%), from €13,476 to €3,469
- Gross operating margin -€50,242
down €50,242 (-30.3%), from €165,640 to €115,398
- Staff costs -€22,543
down €22,543 (-27.3%), from €82,702 to €60,159
- Taxes -€9,717
down €9,717 (-81.1%), from €11,986 to €2,269
- Financial charges +€5,419
up €5,419 (+296%), from €1,830 to €7,249
- Depreciation +€3,715
up €3,715 (+10.7%), from €34,574 to €38,289
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 | €495,867 | €943,794 | +€447,927 | +90.3% |
| Fixed assets | 21/28 | €360,952 | €788,137 | +€427,185 | +118% |
| Tangible fixed assets | 22/27 | €360,952 | €788,137 | +€427,185 | +118% |
| Land and buildings | 22 | €318,457 | €760,585 | +€442,128 | +139% |
| Plant, machinery and equipment | 23 | €39,330 | €26,714 | -€12,616 | -32.1% |
| Furniture and vehicles | 24 | €3,165 | €838 | -€2,327 | -73.5% |
| Current assets | 29/58 | €134,915 | €155,657 | +€20,742 | +15.4% |
| Amounts receivable within one year | 40/41 | €11,719 | €11,590 | -€129 | -1.1% |
| Other amounts receivable | 41 | €11,719 | €11,590 | -€129 | -1.1% |
| Cash at bank and in hand | 54/58 | €120,401 | €140,556 | +€20,155 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,795 | €3,511 | +€717 | +25.6% |
| Total equity and liabilities | 10/49 | €495,867 | €943,794 | +€447,927 | +90.3% |
| Equity | 10/15 | €339,671 | €802,194 | +€462,523 | +136% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €457,161 | +€457,161 | |
| Reserves | 13 | €319,671 | €325,032 | +€5,362 | +1.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €319,671 | €325,032 | +€5,362 | +1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,196 | €141,601 | -€14,596 | -9.3% |
| Amounts payable after more than one year | 17 | €3,469 | €0 | -€3,469 | -100% |
| Financial debts | 170/4 | €3,469 | €0 | -€3,469 | -100% |
| Amounts payable within one year | 42/48 | €152,727 | €137,206 | -€15,521 | -10.2% |
| Current portion of amounts payable after more than one year | 42 | €13,476 | €3,469 | -€10,007 | -74.3% |
| Trade debts | 44 | €9,209 | €8,327 | -€882 | -9.6% |
| Suppliers | 440/4 | €9,209 | €8,327 | -€882 | -9.6% |
| Advances received on contracts in progress | 46 | €29,213 | €31,611 | +€2,399 | +8.2% |
| Taxes, remuneration and social security | 45 | €9,944 | €6,713 | -€3,232 | -32.5% |
| Taxes | 450/3 | €1,546 | €11 | -€1,535 | -99.3% |
| Remuneration and social security | 454/9 | €8,398 | €6,702 | -€1,697 | -20.2% |
| Other amounts payable | 47/48 | €90,885 | €87,085 | -€3,800 | -4.2% |
| Accrued charges and deferred income | 492/3 | - | €4,395 | +€4,395 | |
| Remuneration, social security and pensions | 62 | €82,702 | €60,159 | -€22,543 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,574 | €38,289 | +€3,715 | +10.7% |
| Other operating charges | 640/8 | €2,675 | €2,797 | +€122 | +4.6% |
| Gross operating margin | 9900 | €165,640 | €115,398 | -€50,242 | -30.3% |
| Operating profit (loss) | 9901 | €45,690 | €14,154 | -€31,536 | -69.0% |
| Financial income | 75/76B | €1,077 | €726 | -€351 | -32.6% |
| Recurring financial income | 75 | €1,077 | €726 | -€351 | -32.6% |
| Financial charges | 65/66B | €1,830 | €7,249 | +€5,419 | +296% |
| Recurring financial charges | 65 | €1,830 | €7,249 | +€5,419 | +296% |
| Profit (loss) for the period before taxes | 9903 | €44,936 | €7,630 | -€37,306 | -83.0% |
| Income taxes | 67/77 | €11,986 | €2,269 | -€9,717 | -81.1% |
| Profit (loss) for the period | 9904 | €32,950 | €5,362 | -€27,588 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,950 | €5,362 | -€27,588 | -83.7% |
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 13 October 2026 via checked.be.