SPAIN PROPERTIES: what changed
Two fiscal 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.
SPAIN PROPERTIES
Largest movements
- Receivables within one year +€10,438
up €10,438 (+3118.5%), from €335 to €10,773
of which Other amounts receivable: +€10,309
- Deferred charges and accrued income +€931
up €931 (+31.0%), from €3,000 to €3,931
- Cash -€513
down €513 (-4.4%), from €11,651 to €11,139
mainly Net result for the year (-€24,408) and Receivables within one year (-€10,438)
- Other debts +€37,538
up €37,538 (+96.2%), from €39,003 to €76,541
- Profit (loss) carried forward -€24,408
down €24,408 (-52.1%), from -€46,853 to -€71,261
- Trade debts -€1,949
down €1,949 (-74.5%), from €2,615 to €666
- Tax, wage and social debts -€304
down €304 (-4.0%), from €7,587 to €7,282
of which Remuneration and social security: -€321
- Gross operating margin -€41,248
down €41,248 (-65.2%), from €63,251 to €22,002
- Staff costs +€1,957
up €1,957 (+4.8%), from €40,914 to €42,872
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.
Cash bridge derived
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 | €14,986 | €25,842 | +€10,856 | +72.4% |
| Formation expenses | 20 | - | €0 | = | |
| Current assets | 29/58 | €14,986 | €25,842 | +€10,856 | +72.4% |
| Amounts receivable within one year | 40/41 | €335 | €10,773 | +€10,438 | +3118.5% |
| Trade receivables | 40 | - | €129 | +€129 | |
| Other amounts receivable | 41 | €335 | €10,644 | +€10,309 | +3080.0% |
| Cash at bank and in hand | 54/58 | €11,651 | €11,139 | -€513 | -4.4% |
| Deferred charges and accrued income | 490/1 | €3,000 | €3,931 | +€931 | +31.0% |
| Total equity and liabilities | 10/49 | €14,986 | €25,842 | +€10,856 | +72.4% |
| Equity | 10/15 | -€34,283 | -€58,691 | -€24,408 | -71.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €170 | €170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €170 | €170 | = | 0.0% |
| Reserves not available under the articles | 1311 | €170 | €170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,853 | -€71,261 | -€24,408 | -52.1% |
| Amounts payable | 17/49 | €49,269 | €84,533 | +€35,264 | +71.6% |
| Amounts payable within one year | 42/48 | €49,205 | €84,489 | +€35,285 | +71.7% |
| Trade debts | 44 | €2,615 | €666 | -€1,949 | -74.5% |
| Suppliers | 440/4 | €2,615 | €666 | -€1,949 | -74.5% |
| Taxes, remuneration and social security | 45 | €7,587 | €7,282 | -€304 | -4.0% |
| Taxes | 450/3 | €478 | €495 | +€17 | +3.6% |
| Remuneration and social security | 454/9 | €7,109 | €6,787 | -€321 | -4.5% |
| Other amounts payable | 47/48 | €39,003 | €76,541 | +€37,538 | +96.2% |
| Accrued charges and deferred income | 492/3 | €64 | €44 | -€20 | -31.9% |
| Remuneration, social security and pensions | 62 | €40,914 | €42,872 | +€1,957 | +4.8% |
| Other operating charges | 640/8 | €3,270 | €3,380 | +€110 | +3.4% |
| Gross operating margin | 9900 | €63,251 | €22,002 | -€41,248 | -65.2% |
| Operating profit (loss) | 9901 | €19,067 | -€24,249 | -€43,315 | |
| Financial income | 75/76B | €20 | €0 | -€20 | -99.5% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -99.5% |
| Financial charges | 65/66B | €183 | €159 | -€24 | -13.1% |
| Recurring financial charges | 65 | €183 | €159 | -€24 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €18,903 | -€24,408 | -€43,311 | |
| Profit (loss) for the period | 9904 | €18,903 | -€24,408 | -€43,311 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,903 | -€24,408 | -€43,311 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.