STUDIO BENIDORM: 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.
STUDIO BENIDORM
Largest movements
- Cash -€189,492
down €189,492 (-38.6%), from €490,765 to €301,274
mainly Contributions, distributions and other (-€218,005) and Receivables within one year (-€76,546)
- Receivables within one year +€76,546
up €76,546 (+180.6%), from €42,388 to €118,933
of which Trade receivables: +€51,435
- Current investments -€20,176
down €20,176 (-80.1%), from €25,176 to €5,000
- Reserves -€189,269
down €189,269 (-11.4%), from €1.7m to €1.5m
of which Distributable reserves: -€189,269
- Tax, wage and social debts +€29,964
up €29,964 (+2965.1%), from €1,011 to €30,974
of which Taxes: +€19,964
- Gross operating margin +€80,828
up €80,828 (+465.9%), from €17,348 to €98,176
- Financial income -€19,262
down €19,262 (-91.6%), from €21,021 to €1,758
of which Non-recurring financial income: -€11,883
- Other operating charges +€6,402
up €6,402 (+216.5%), from €2,957 to €9,359
- Taxes +€4,305
up €4,305, from €0 to €4,305
- Depreciation +€3,470
up €3,470 (+6.5%), from €53,276 to €56,746
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,869,893 | €1,726,045 | -€143,848 | -7.7% |
| Fixed assets | 21/28 | €1,197,704 | €1,187,837 | -€9,867 | -0.8% |
| Tangible fixed assets | 22/27 | €1,197,704 | €1,187,837 | -€9,867 | -0.8% |
| Land and buildings | 22 | €1,184,726 | €1,152,460 | -€32,266 | -2.7% |
| Plant, machinery and equipment | 23 | €3,603 | €2,284 | -€1,319 | -36.6% |
| Furniture and vehicles | 24 | €9,375 | €33,093 | +€23,718 | +253.0% |
| Current assets | 29/58 | €672,189 | €538,208 | -€133,981 | -19.9% |
| Amounts receivable after more than one year | 29 | €112,000 | €112,000 | = | 0.0% |
| Other amounts receivable | 291 | €112,000 | €112,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,388 | €118,933 | +€76,546 | +180.6% |
| Trade receivables | 40 | €7,915 | €59,350 | +€51,435 | +649.9% |
| Other amounts receivable | 41 | €34,473 | €59,584 | +€25,111 | +72.8% |
| Current investments | 50/53 | €25,176 | €5,000 | -€20,176 | -80.1% |
| Cash at bank and in hand | 54/58 | €490,765 | €301,274 | -€189,492 | -38.6% |
| Deferred charges and accrued income | 490/1 | €1,860 | €1,001 | -€859 | -46.2% |
| Total equity and liabilities | 10/49 | €1,869,893 | €1,726,045 | -€143,848 | -7.7% |
| Equity | 10/15 | €1,857,009 | €1,667,740 | -€189,269 | -10.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,657,009 | €1,467,740 | -€189,269 | -11.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,655,009 | €1,465,740 | -€189,269 | -11.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,884 | €58,305 | +€45,421 | +352.5% |
| Amounts payable within one year | 42/48 | €2,502 | €38,557 | +€36,056 | +1441.4% |
| Trade debts | 44 | €1,491 | €7,583 | +€6,092 | +408.6% |
| Suppliers | 440/4 | €1,491 | €7,583 | +€6,092 | +408.6% |
| Taxes, remuneration and social security | 45 | €1,011 | €30,974 | +€29,964 | +2965.1% |
| Taxes | 450/3 | €1,011 | €20,974 | +€19,964 | +1975.5% |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €10,383 | €19,748 | +€9,366 | +90.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,276 | €56,746 | +€3,470 | +6.5% |
| Other operating charges | 640/8 | €2,957 | €9,359 | +€6,402 | +216.5% |
| Gross operating margin | 9900 | €17,348 | €98,176 | +€80,828 | +465.9% |
| Operating profit (loss) | 9901 | -€38,885 | €32,072 | +€70,956 | |
| Financial income | 75/76B | €21,021 | €1,758 | -€19,262 | -91.6% |
| Recurring financial income | 75 | €9,138 | €1,758 | -€7,380 | -80.8% |
| Non-recurring financial income | 76B | €11,883 | €0 | -€11,883 | -100.0% |
| Financial charges | 65/66B | €2,489 | €789 | -€1,700 | -68.3% |
| Recurring financial charges | 65 | €2,489 | €789 | -€1,700 | -68.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,354 | €33,041 | +€53,395 | |
| Income taxes | 67/77 | €0 | €4,305 | +€4,305 | |
| Profit (loss) for the period | 9904 | -€20,354 | €28,736 | +€49,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,354 | €28,736 | +€49,089 |
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 2 October 2026 via checked.be.