Indicadores clave del período
🚛
Ingresos
1.560.275 €
Budget: 1.520.000 €
▲ +2.6% vs bud
🛣️
Margen Bruto
966.353 €
61.9% s/ing
▲ +2.5% vs bud
⛽
EBITDA
-199.890 €
-12.8% s/ing
▼ -12.6% vs bud
🔧
OPEX
-1.166.243 €
Budget: -1.119.920 €
▼ -4.1% vs bud
📉
EBIT
-245.490 €
Budget: -223.120 €
▼ -10.0% vs bud
📦
Resultado Neto
-401.490 €
-25.7% s/ing
▼ -5.3% vs bud
Gráficos comparativos
🚛 Ingresos · Margen Bruto · EBITDA — Real vs Budget vs Año ant.
🔧 OPEX por partida — Real vs Budget
🚐 EBITDA por Centro de Coste
📊 Waterfall P&L — Real
Cuenta de resultados comparada — Acumulado anual
| Partida | Real | Año anterior | Δ vs Ant. (€) | Δ vs Ant. (%) | Budget | Δ vs Bud. (€) | Δ vs Bud. (%) | % s/Ing. |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 1.560.275 € | 1.380.816 € | 179.459 € | +13.0% | 1.520.000 € | 40.275 € | +2.6% | 100.0% |
| Coste de ventas | -593.922 € | -606.854 € | 12.932 € | +2.1% | -577.600 € | -16.322 € | -2.8% | -38.1% |
| MARGEN BRUTO | 966.353 € | 773.962 € | 192.391 € | +24.9% | 942.400 € | 23.953 € | +2.5% | 61.9% |
| OPEX Total | -1.166.243 € | -1.086.055 € | -80.188 € | -7.4% | -1.119.920 € | -46.323 € | -4.1% | -74.7% |
| EBITDA | -199.890 € | -312.093 € | 112.203 € | +36.0% | -177.520 € | -22.370 € | -12.6% | -12.8% |
| Amortizaciones | -45.600 € | -45.600 € | 0 € | 0.0% | -45.600 € | 0 € | 0.0% | -2.9% |
| EBIT | -245.490 € | -357.693 € | 112.203 € | +31.4% | -223.120 € | -22.370 € | -10.0% | -15.7% |
| Resultado financiero | -44.000 € | -38.000 € | -6.000 € | -15.8% | -38.000 € | -6.000 € | -15.8% | -2.8% |
| Resultado antes impuestos | -289.490 € | -395.693 € | 106.203 € | +26.8% | -261.120 € | -28.370 € | -10.9% | -18.6% |
| Impuesto sobre beneficios | -112.000 € | -100.000 € | -12.000 € | -12.0% | -120.000 € | 8.000 € | +6.7% | -7.2% |
| RESULTADO NETO | -401.490 € | -495.693 € | 94.203 € | +19.0% | -381.120 € | -20.370 € | -5.3% | -25.7% |
Top desviaciones OPEX vs Budget
| Partida | Real | Budget | Δ (€) | Δ (%) |
|---|---|---|---|---|
| Combustible diésel | -329.187 € | -314.400 € | -14.787 € | -4.7% |
| Personal | -393.428 € | -380.000 € | -13.428 € | -3.5% |
| Marketing | -49.328 € | -44.000 € | -5.328 € | -12.1% |
| Mantenimiento vehículos | -58.268 € | -55.200 € | -3.068 € | -5.6% |
| Dietas y desplazamiento | -32.113 € | -29.760 € | -2.353 € | -7.9% |
| Combustible / carga eléc. | -68.985 € | -67.200 € | -1.785 € | -2.7% |
| Seguros flota | -35.108 € | -33.440 € | -1.668 € | -5.0% |
Heatmap desviaciones — Centros de coste × partidas
| Partida | Flota Larga Distancia | Administracion | Flota Regional | Flota Urbana |
|---|---|---|---|---|
| Ingresos principales | +1.8% | ─ | +3.5% | +3.4% |
| Coste directo | -1.2% | ─ | -4.3% | -4.3% |
| Personal | -4.3% | 0.0% | -2.8% | -2.8% |
| Combustible diésel | -6.8% | ─ | -1.3% | ─ |
| Peajes autopista | -0.5% | ─ | -1.2% | ─ |
| Mantenimiento vehículos | -5.1% | ─ | -5.7% | -6.6% |
| Seguros flota | -4.5% | ─ | -3.9% | -8.3% |
| Neumáticos y recambios | -2.5% | ─ | -3.6% | -8.6% |
| Dietas y desplazamiento | -5.5% | ─ | -13.0% | ─ |
| Amortizaciones | 0.0% | 0.0% | 0.0% | 0.0% |
| Intereses financieros | ─ | -16.7% | ─ | ─ |
| Ingresos financieros | ─ | +20.0% | ─ | ─ |
| Impuesto sociedades | ─ | +6.7% | ─ | ─ |
| Alquileres | ─ | -1.5% | ─ | ─ |
| Marketing | ─ | -12.1% | ─ | ─ |
📅 Ingresos trimestrales — Real vs Budget
📊 EBITDA trimestral — Real vs Budget
Detalle trimestral comparado
| Partida | Q1 Real | Q1 Δbud | Q2 Real | Q2 Δbud | Q3 Real | Q3 Δbud | Q4 Real | Q4 Δbud | Total |
|---|---|---|---|---|---|---|---|---|---|
| Ingresos | 345.815 € | +3.4% | 389.926 € | -1.3% | 385.717 € | +5.7% | 438.817 € | +3.1% | 1.560.275 € |
| Margen Bruto | 218.204 € | +5.2% | 232.669 € | -5.0% | 247.531 € | +9.4% | 267.949 € | +1.5% | 966.353 € |
| OPEX | -265.233 € | -5.7% | -298.701 € | -3.1% | -286.667 € | -6.1% | -315.642 € | -2.1% | -1.166.243 € |
| EBITDA | -47.029 € | -8.1% | -66.032 € | -47.8% | -39.136 € | +11.2% | -47.693 € | -5.4% | -199.890 € |
| EBIT | -57.061 € | -6.6% | -77.888 € | -37.8% | -50.080 € | +9.0% | -60.461 € | -4.2% | -245.490 € |
| Resultado Neto | -57.061 € | -6.6% | -77.888 € | -37.8% | -50.080 € | +9.0% | -216.461 € | -0.2% | -401.490 € |
Selecciona un centro de coste
Vista trimestral
| Trimestre | Ingresos | EBITDA | Δ EBITDA (€) | Δ EBITDA (%) | Budget Ing. | Δ Ing. (%) |
|---|---|---|---|---|---|---|
| Q1 | 161.934 € | -12.215 € | -1.919 € | -18.6% | 158.400 € | +2.2% |
| Q2 | 173.019 € | -33.963 € | -21.794 € | -179.1% | 187.200 € | -7.6% |
| Q3 | 185.441 € | -4.276 € | 6.955 € | +61.9% | 172.800 € | +7.3% |
| Q4 | 212.225 € | -11.668 € | 1.436 € | +11.0% | 201.600 € | +5.3% |
P&L acumulado
| Partida | Real | Año ant. | Δ ant. (€) | Δ ant. (%) | Budget | Δ bud. (€) | Δ bud. (%) | % s/Ing. |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 732.619 € | 650.087 € | 82.532 € | +12.7% | 720.000 € | 12.619 € | +1.8% | 47.0% |
| Coste ventas | -276.848 € | -280.839 € | 3.991 € | +1.4% | -273.600 € | -3.248 € | -1.2% | -17.7% |
| Margen Bruto | 455.771 € | 369.248 € | 86.523 € | +23.4% | 446.400 € | 9.371 € | +2.1% | 62.2% |
| OPEX | -517.893 € | -478.255 € | -39.638 € | -8.3% | -493.200 € | -24.693 € | -5.0% | -33.2% |
| EBITDA | -62.122 € | -109.007 € | 46.885 € | +43.0% | -46.800 € | -15.322 € | -32.7% | -8.5% |
| Amortizaciones | -21.600 € | -21.600 € | 0 € | 0.0% | -21.600 € | 0 € | 0.0% | -1.4% |
| EBIT | -83.722 € | -130.607 € | 46.885 € | +35.9% | -68.400 € | -15.322 € | -22.4% | -5.4% |
Vista trimestral
| Trimestre | Ingresos | EBITDA | Δ EBITDA (€) | Δ EBITDA (%) | Budget Ing. | Δ Ing. (%) |
|---|---|---|---|---|---|---|
| Q1 | 0 € | -41.358 € | -4.358 € | -11.8% | 0 € | 0.0% |
| Q2 | 0 € | -37.679 € | -679 € | -1.8% | 0 € | 0.0% |
| Q3 | 0 € | -38.804 € | -1.804 € | -4.9% | 0 € | 0.0% |
| Q4 | 0 € | -37.480 € | -480 € | -1.3% | 0 € | 0.0% |
P&L acumulado
| Partida | Real | Año ant. | Δ ant. (€) | Δ ant. (%) | Budget | Δ bud. (€) | Δ bud. (%) | % s/Ing. |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 0 € | 0 € | 0 € | 0.0% | 0 € | 0 € | 0.0% | 0.0% |
| Coste ventas | 0 € | 0 € | 0 € | 0.0% | 0 € | 0 € | 0.0% | 0.0% |
| Margen Bruto | 0 € | 0 € | 0 € | 0.0% | 0 € | 0 € | 0.0% | 0.0% |
| OPEX | -155.321 € | -140.000 € | -15.321 € | -10.9% | -148.000 € | -7.321 € | -4.9% | -10.0% |
| EBITDA | -155.321 € | -140.000 € | -15.321 € | -10.9% | -148.000 € | -7.321 € | -4.9% | 0.0% |
| Amortizaciones | 0 € | 0 € | 0 € | 0.0% | 0 € | 0 € | 0.0% | 0.0% |
| EBIT | -155.321 € | -140.000 € | -15.321 € | -10.9% | -148.000 € | -7.321 € | -4.9% | -10.0% |
Vista trimestral
| Trimestre | Ingresos | EBITDA | Δ EBITDA (€) | Δ EBITDA (%) | Budget Ing. | Δ Ing. (%) |
|---|---|---|---|---|---|---|
| Q1 | 107.893 € | -512 € | 544 € | +51.5% | 105.600 € | +2.2% |
| Q2 | 134.575 € | 4.445 € | 5.693 € | +456.2% | 124.800 € | +7.8% |
| Q3 | 122.137 € | 366 € | 1.518 € | +131.8% | 115.200 € | +6.0% |
| Q4 | 132.237 € | -8.251 € | -6.907 € | -513.9% | 134.400 € | -1.6% |
P&L acumulado
| Partida | Real | Año ant. | Δ ant. (€) | Δ ant. (%) | Budget | Δ bud. (€) | Δ bud. (%) | % s/Ing. |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 496.842 € | 439.301 € | 57.541 € | +13.1% | 480.000 € | 16.842 € | +3.5% | 31.8% |
| Coste ventas | -190.272 € | -190.529 € | 257 € | +0.1% | -182.400 € | -7.872 € | -4.3% | -12.2% |
| Margen Bruto | 306.570 € | 248.772 € | 57.798 € | +23.2% | 297.600 € | 8.970 € | +3.0% | 61.7% |
| OPEX | -310.522 € | -294.200 € | -16.322 € | -5.5% | -302.400 € | -8.122 € | -2.7% | -19.9% |
| EBITDA | -3.952 € | -45.428 € | 41.476 € | +91.3% | -4.800 € | 848 € | +17.7% | -0.8% |
| Amortizaciones | -14.400 € | -14.400 € | 0 € | 0.0% | -14.400 € | 0 € | 0.0% | -0.9% |
| EBIT | -18.352 € | -59.828 € | 41.476 € | +69.3% | -19.200 € | 848 € | +4.4% | -1.2% |
Vista trimestral
| Trimestre | Ingresos | EBITDA | Δ EBITDA (€) | Δ EBITDA (%) | Budget Ing. | Δ Ing. (%) |
|---|---|---|---|---|---|---|
| Q1 | 75.988 € | 7.056 € | 2.198 € | +45.2% | 70.400 € | +7.9% |
| Q2 | 82.332 € | 1.165 € | -4.575 € | -79.7% | 83.200 € | -1.0% |
| Q3 | 78.139 € | 3.578 € | -1.722 € | -32.5% | 76.800 € | +1.7% |
| Q4 | 94.355 € | 9.706 € | 3.524 € | +57.0% | 89.600 € | +5.3% |
P&L acumulado
| Partida | Real | Año ant. | Δ ant. (€) | Δ ant. (%) | Budget | Δ bud. (€) | Δ bud. (%) | % s/Ing. |
|---|---|---|---|---|---|---|---|---|
| Ingresos | 330.814 € | 291.428 € | 39.386 € | +13.5% | 320.000 € | 10.814 € | +3.4% | 21.2% |
| Coste ventas | -126.802 € | -135.486 € | 8.684 € | +6.4% | -121.600 € | -5.202 € | -4.3% | -8.1% |
| Margen Bruto | 204.012 € | 155.942 € | 48.070 € | +30.8% | 198.400 € | 5.612 € | +2.8% | 61.7% |
| OPEX | -182.507 € | -173.600 € | -8.907 € | -5.1% | -176.320 € | -6.187 € | -3.5% | -11.7% |
| EBITDA | 21.505 € | -17.658 € | 39.163 € | +221.8% | 22.080 € | -575 € | -2.6% | 6.5% |
| Amortizaciones | -9.600 € | -9.600 € | 0 € | 0.0% | -9.600 € | 0 € | 0.0% | -0.6% |
| EBIT | 11.905 € | -27.258 € | 39.163 € | +143.7% | 12.480 € | -575 € | -4.6% | 0.8% |
Alertas automáticas del período
🔴 CRÍTICO
EBITDA muy por debajo del budget
-22.370 € (-12.6%)
🟢 POSITIVO
Ingresos superiores al budget
+40.275 € (+2.6%)
🔴 CRÍTICO
Partida 'Marketing' con desviación significativa
-5.328 € (-12.1%)
🟡 ATENCIÓN
Centro de coste 'Flota Larga Distancia' con mayor desviación negativa
+0 € (-32.7%)
Ranking centros de coste por EBITDA
| Centro de coste | EBITDA Real | EBITDA Budget | Δ (€) | Δ (%) | Ingresos | Margen EBITDA % |
|---|---|---|---|---|---|---|
| Flota Urbana | 21.505 € | 22.080 € | -575 € | -2.6% | 330.814 € | 6.5% |
| Flota Regional | -3.952 € | -4.800 € | 848 € | +17.7% | 496.842 € | -0.8% |
| Flota Larga Distancia | -62.122 € | -46.800 € | -15.322 € | -32.7% | 732.619 € | -8.5% |
| Administracion | -155.321 € | -148.000 € | -7.321 € | -4.9% | 0 € | 0.0% |