ARDENNES ACCUEIL: 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.
ARDENNES ACCUEIL
Largest movements
- Tangible fixed assets -€19,487
down €19,487 (-13.7%), from €142,277 to €122,790
of which Land and buildings: -€12,356
- Cash -€5,966
down €5,966 (-34.8%), from €17,162 to €11,195
mainly Other debts (-€22,683) and Net result for the year (-€12,825)
- Receivables within one year +€4,977
up €4,977 (+31.2%), from €15,974 to €20,951
of which Trade receivables: +€8,315
- Other debts -€22,683
down €22,683 (-14.0%), from €162,593 to €139,910
- Accrued charges and deferred income +€17,188
up €17,188 (+8,030%), from €214 to €17,402
- Profit (loss) carried forward -€12,825
down €12,825 (-7.2%), from -€179,236 to -€192,061
- Debts after one year -€6,971
down €6,971 (-6.7%), from €104,757 to €97,786
- Trade debts +€3,460
up €3,460 (+192%), from €1,798 to €5,259
- Turnover -€5,133
down €5,133 (-7.1%), from €72,571 to €67,438
- Purchases and services -€4,778
down €4,778 (-10.9%), from €43,843 to €39,065
- Depreciation +€1,749
up €1,749 (+8.5%), from €20,465 to €22,214
- Gross operating margin +€1,150
up €1,150 (+4.0%), from €29,101 to €30,251
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 | €177,210 | €156,115 | -€21,095 | -11.9% |
| Fixed assets | 21/28 | €142,277 | €122,790 | -€19,487 | -13.7% |
| Tangible fixed assets | 22/27 | €142,277 | €122,790 | -€19,487 | -13.7% |
| Land and buildings | 22 | €100,176 | €87,820 | -€12,356 | -12.3% |
| Plant, machinery and equipment | 23 | €19,488 | €19,264 | -€224 | -1.1% |
| Furniture and vehicles | 24 | €22,613 | €15,706 | -€6,907 | -30.5% |
| Current assets | 29/58 | €34,933 | €33,325 | -€1,608 | -4.6% |
| Amounts receivable within one year | 40/41 | €15,974 | €20,951 | +€4,977 | +31.2% |
| Trade receivables | 40 | €12,396 | €20,712 | +€8,315 | +67.1% |
| Other amounts receivable | 41 | €3,578 | €239 | -€3,338 | -93.3% |
| Cash at bank and in hand | 54/58 | €17,162 | €11,195 | -€5,966 | -34.8% |
| Deferred charges and accrued income | 490/1 | €1,797 | €1,178 | -€619 | -34.4% |
| Total equity and liabilities | 10/49 | €177,210 | €156,115 | -€21,095 | -11.9% |
| Equity | 10/15 | -€103,859 | -€116,684 | -€12,825 | -12.3% |
| Contributions | 10/11 | €75,377 | €75,000 | -€377 | -0.5% |
| Reserves | 13 | - | €377 | +€377 | |
| Distributable reserves | 133 | - | €377 | +€377 | |
| Profit (loss) carried forward | 14 | -€179,236 | -€192,061 | -€12,825 | -7.2% |
| Amounts payable | 17/49 | €281,069 | €272,799 | -€8,270 | -2.9% |
| Amounts payable after more than one year | 17 | €104,757 | €97,786 | -€6,971 | -6.7% |
| Other amounts payable | 178/9 | €104,757 | €97,786 | -€6,971 | -6.7% |
| Amounts payable within one year | 42/48 | €176,097 | €157,611 | -€18,487 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €6,242 | €6,971 | +€729 | +11.7% |
| Trade debts | 44 | €1,798 | €5,259 | +€3,460 | +192% |
| Suppliers | 440/4 | €1,798 | €5,259 | +€3,460 | +192% |
| Taxes, remuneration and social security | 45 | €5,464 | €5,470 | +€7 | +0.1% |
| Taxes | 450/3 | €5,464 | €5,470 | +€7 | +0.1% |
| Other amounts payable | 47/48 | €162,593 | €139,910 | -€22,683 | -14.0% |
| Accrued charges and deferred income | 492/3 | €214 | €17,402 | +€17,188 | +8,030% |
| Turnover | 70 | €72,571 | €67,438 | -€5,133 | -7.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,843 | €39,065 | -€4,778 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,465 | €22,214 | +€1,749 | +8.5% |
| Other operating charges | 640/8 | €3,569 | €3,061 | -€508 | -14.2% |
| Gross operating margin | 9900 | €29,101 | €30,251 | +€1,150 | +4.0% |
| Operating profit (loss) | 9901 | €5,067 | €4,976 | -€91 | -1.8% |
| Financial income | 75/76B | €75 | €1 | -€74 | -98.2% |
| Recurring financial income | 75 | €75 | €1 | -€74 | -98.2% |
| Financial charges | 65/66B | €17,453 | €17,492 | +€39 | +0.2% |
| Recurring financial charges | 65 | €17,453 | €17,492 | +€39 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,311 | -€12,515 | -€204 | -1.7% |
| Income taxes | 67/77 | €304 | €310 | +€7 | +2.2% |
| Profit (loss) for the period | 9904 | -€12,615 | -€12,825 | -€210 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,615 | -€12,825 | -€210 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.