AUBERGE DU LAC: what changed
AUBERGE DU LAC
Largest movements
- Tangible fixed assets -€30,315
down €30,315 (-21.0%), from €144,361 to €114,046
of which Land and buildings: -€20,873
- Cash -€8,821
down €8,821 (-5.7%), from €153,755 to €144,934
mainly Net result for the year (-€14,160) and Tax, wage and social debts (-€10,922)
- Deferred charges and accrued income +€5,849
up €5,849 (+112%), from €5,212 to €11,061
- Receivables within one year -€5,241
down €5,241 (-37.2%), from €14,083 to €8,842
of which Trade receivables: -€5,119
- Profit (loss) carried forward -€14,160
down €14,160 (-79.8%), from €17,743 to €3,583
- Tax, wage and social debts -€10,922
down €10,922 (-37.0%), from €29,536 to €18,614
of which Taxes: -€9,254
- Advances received -€4,146
down €4,146 (-91.2%), from €4,547 to €401
- Debts after one year -€3,989
down €3,989 (-24.2%), from €16,468 to €12,478
- Current portion of long-term debt -€3,484
down €3,484 (-46.6%), from €7,473 to €3,989
- Gross operating margin -€118,251
down €118,251 (-83.0%), from €142,487 to €24,236
- Staff costs -€60,912
down €60,912 (-98.1%), from €62,081 to €1,170
- Taxes -€14,441
down €14,441 (-97.6%), from €14,800 to €359
- Depreciation +€9,055
up €9,055 (+38.7%), from €23,408 to €32,463
- Other operating charges -€3,599
down €3,599 (-45.1%), from €7,987 to €4,388
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,532 | €289,923 | -€37,609 | -11.5% |
| Fixed assets | 21/28 | €144,361 | €114,046 | -€30,315 | -21.0% |
| Tangible fixed assets | 22/27 | €144,361 | €114,046 | -€30,315 | -21.0% |
| Land and buildings | 22 | €129,943 | €109,070 | -€20,873 | -16.1% |
| Plant, machinery and equipment | 23 | €310 | €1,727 | +€1,417 | +458% |
| Furniture and vehicles | 24 | €14,108 | €3,249 | -€10,859 | -77.0% |
| Current assets | 29/58 | €183,172 | €175,877 | -€7,295 | -4.0% |
| Stocks and contracts in progress | 3 | €10,122 | €11,041 | +€919 | +9.1% |
| Stocks | 30/36 | €10,122 | €11,041 | +€919 | +9.1% |
| Amounts receivable within one year | 40/41 | €14,083 | €8,842 | -€5,241 | -37.2% |
| Trade receivables | 40 | €12,400 | €7,280 | -€5,119 | -41.3% |
| Other amounts receivable | 41 | €1,683 | €1,561 | -€122 | -7.2% |
| Cash at bank and in hand | 54/58 | €153,755 | €144,934 | -€8,821 | -5.7% |
| Deferred charges and accrued income | 490/1 | €5,212 | €11,061 | +€5,849 | +112% |
| Total equity and liabilities | 10/49 | €327,532 | €289,923 | -€37,609 | -11.5% |
| Equity | 10/15 | €258,038 | €243,878 | -€14,160 | -5.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | €151,909 | €151,909 | = | 0.0% |
| Reserves | 13 | €13,386 | €13,386 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,386 | €13,386 | = | 0.0% |
| Legal reserve | 130 | €13,386 | €13,386 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,743 | €3,583 | -€14,160 | -79.8% |
| Amounts payable | 17/49 | €69,495 | €46,045 | -€23,449 | -33.7% |
| Amounts payable after more than one year | 17 | €16,468 | €12,478 | -€3,989 | -24.2% |
| Financial debts | 170/4 | €16,468 | €12,478 | -€3,989 | -24.2% |
| Amounts payable within one year | 42/48 | €52,998 | €33,477 | -€19,521 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €7,473 | €3,989 | -€3,484 | -46.6% |
| Trade debts | 44 | €11,369 | €7,973 | -€3,396 | -29.9% |
| Suppliers | 440/4 | €11,369 | €7,973 | -€3,396 | -29.9% |
| Advances received on contracts in progress | 46 | €4,547 | €401 | -€4,146 | -91.2% |
| Taxes, remuneration and social security | 45 | €29,536 | €18,614 | -€10,922 | -37.0% |
| Taxes | 450/3 | €27,867 | €18,614 | -€9,254 | -33.2% |
| Remuneration and social security | 454/9 | €1,668 | - | -€1,668 | |
| Other amounts payable | 47/48 | €72 | €2,500 | +€2,427 | +3,350% |
| Accrued charges and deferred income | 492/3 | €29 | €90 | +€61 | +208% |
| Non-recurring operating income | 76A | €22,648 | €5,831 | -€16,817 | -74.3% |
| Remuneration, social security and pensions | 62 | €62,081 | €1,170 | -€60,912 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,408 | €32,463 | +€9,055 | +38.7% |
| Other operating charges | 640/8 | €7,987 | €4,388 | -€3,599 | -45.1% |
| Gross operating margin | 9900 | €142,487 | €24,236 | -€118,251 | -83.0% |
| Operating profit (loss) | 9901 | €49,011 | -€13,784 | -€62,796 | |
| Financial income | 75/76B | €1,546 | €1,442 | -€104 | -6.8% |
| Recurring financial income | 75 | €1,546 | €1,442 | -€104 | -6.8% |
| Financial charges | 65/66B | €2,909 | €1,458 | -€1,450 | -49.9% |
| Recurring financial charges | 65 | €2,909 | €1,458 | -€1,450 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €47,649 | -€13,801 | -€61,450 | |
| Income taxes | 67/77 | €14,800 | €359 | -€14,441 | -97.6% |
| Profit (loss) for the period | 9904 | €32,849 | -€14,160 | -€47,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,849 | -€14,160 | -€47,009 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.