Siesta Beach: 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.
Siesta Beach
Largest movements
- Cash +€156,513
up €156,513 (+78.5%), from €199,374 to €355,888
mainly Other debts (+€195,861) and Net result for the year (+€145,040)
- Receivables within one year -€54,240
down €54,240 (-68.0%), from €79,733 to €25,493
of which Other amounts receivable: -€56,720
- Intangible fixed assets -€36,186
down €36,186 (-21.1%), from €171,832 to €135,646
- Tangible fixed assets -€10,210
down €10,210 (-7.5%), from €135,607 to €125,397
of which Plant, machinery and equipment: -€15,232
- Profit (loss) carried forward -€204,960
down €204,960 (-83.8%), from €244,451 to €39,491
- Other debts +€195,861
up €195,861 (+96.7%), from €202,600 to €398,461
- Tax, wage and social debts +€69,215
up €69,215 (+104%), from €66,753 to €135,967
of which Taxes: +€67,715
- Advances received +€9,200
up €9,200 (+29.9%), from €30,800 to €40,000
- Current portion of long-term debt -€7,676
down €7,676 (-66.0%), from €11,626 to €3,950
- Gross operating margin +€57,475
up €57,475 (+15.9%), from €360,427 to €417,902
- Depreciation +€37,329
up €37,329 (+56.8%), from €65,695 to €103,024
- Staff costs +€23,499
up €23,499 (+76.3%), from €30,803 to €54,302
- Other operating charges +€6,969
up €6,969 (+19.7%), from €35,437 to €42,406
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 | €606,671 | €661,833 | +€55,161 | +9.1% |
| Fixed assets | 21/28 | €307,638 | €261,363 | -€46,275 | -15.0% |
| Intangible fixed assets | 21 | €171,832 | €135,646 | -€36,186 | -21.1% |
| Tangible fixed assets | 22/27 | €135,607 | €125,397 | -€10,210 | -7.5% |
| Plant, machinery and equipment | 23 | €115,486 | €100,255 | -€15,232 | -13.2% |
| Furniture and vehicles | 24 | €20,120 | €25,142 | +€5,022 | +25.0% |
| Financial fixed assets | 28 | €200 | €320 | +€120 | +60.1% |
| Current assets | 29/58 | €299,033 | €400,470 | +€101,437 | +33.9% |
| Stocks and contracts in progress | 3 | €10,465 | €11,562 | +€1,097 | +10.5% |
| Stocks | 30/36 | €10,465 | €11,562 | +€1,097 | +10.5% |
| Amounts receivable within one year | 40/41 | €79,733 | €25,493 | -€54,240 | -68.0% |
| Trade receivables | 40 | €4,486 | €6,966 | +€2,480 | +55.3% |
| Other amounts receivable | 41 | €75,246 | €18,527 | -€56,720 | -75.4% |
| Cash at bank and in hand | 54/58 | €199,374 | €355,888 | +€156,513 | +78.5% |
| Deferred charges and accrued income | 490/1 | €9,462 | €7,528 | -€1,933 | -20.4% |
| Total equity and liabilities | 10/49 | €606,671 | €661,833 | +€55,161 | +9.1% |
| Equity | 10/15 | €266,451 | €61,491 | -€204,960 | -76.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €244,451 | €39,491 | -€204,960 | -83.8% |
| Amounts payable | 17/49 | €340,221 | €600,342 | +€260,121 | +76.5% |
| Amounts payable after more than one year | 17 | €3,950 | - | -€3,950 | |
| Financial debts | 170/4 | €3,950 | - | -€3,950 | |
| Amounts payable within one year | 42/48 | €336,271 | €597,863 | +€261,592 | +77.8% |
| Current portion of amounts payable after more than one year | 42 | €11,626 | €3,950 | -€7,676 | -66.0% |
| Trade debts | 44 | €24,492 | €19,484 | -€5,008 | -20.4% |
| Suppliers | 440/4 | €24,492 | €19,484 | -€5,008 | -20.4% |
| Advances received on contracts in progress | 46 | €30,800 | €40,000 | +€9,200 | +29.9% |
| Taxes, remuneration and social security | 45 | €66,753 | €135,967 | +€69,215 | +104% |
| Taxes | 450/3 | €64,194 | €131,909 | +€67,715 | +105% |
| Remuneration and social security | 454/9 | €2,559 | €4,059 | +€1,500 | +58.6% |
| Other amounts payable | 47/48 | €202,600 | €398,461 | +€195,861 | +96.7% |
| Accrued charges and deferred income | 492/3 | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €30,803 | €54,302 | +€23,499 | +76.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,695 | €103,024 | +€37,329 | +56.8% |
| Other operating charges | 640/8 | €35,437 | €42,406 | +€6,969 | +19.7% |
| Non-recurring operating charges | 66A | €2,427 | - | -€2,427 | |
| Gross operating margin | 9900 | €360,427 | €417,902 | +€57,475 | +15.9% |
| Operating profit (loss) | 9901 | €226,065 | €218,171 | -€7,894 | -3.5% |
| Financial income | 75/76B | €81 | €83 | +€2 | +2.5% |
| Recurring financial income | 75 | €81 | €83 | +€2 | +2.5% |
| Financial charges | 65/66B | €7,283 | €5,359 | -€1,924 | -26.4% |
| Recurring financial charges | 65 | €7,283 | €5,359 | -€1,924 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €218,863 | €212,895 | -€5,968 | -2.7% |
| Income taxes | 67/77 | €63,837 | €67,855 | +€4,018 | +6.3% |
| Profit (loss) for the period | 9904 | €155,026 | €145,040 | -€9,986 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €155,026 | €145,040 | -€9,986 | -6.4% |
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 14 October 2026 via checked.be.