B&B Cire: 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.
What changed
B&B Cire
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,408
2024 · -€8,794+€1,386
Equity
-€44,986
2024 · -€37,578-€7,408
Cash
€8,299
2024 · €6,295+€2,004
Balance sheet total
€506,530
2024 · €540,080-€33,550
Largest movements
Assets
- Tangible fixed assets -€37,114
down €37,114 (-7.1%), from €525,702 to €488,588
Equity and liabilities
- Debts after one year -€27,968
down €27,968 (-5.1%), from €553,715 to €525,747
- Profit (loss) carried forward -€7,408
down €7,408 (-12.9%), from -€57,578 to -€64,986
Income statement
- Financial charges -€8,874
down €8,874 (-61.1%), from €14,521 to €5,647
of which Non-recurring financial charges: -€8,446
- Depreciation +€7,218
up €7,218 (+22.8%), from €31,687 to €38,905
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.
Result 2024
-€8,794
Gross operating margin
-€203
Depreciation
-€7,218
Write-downs
+€210
Other operating charges
+€198
Financial income
-€88
Financial charges
+€8,874
Taxes
-€387
Result 2025
-€7,408
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.
From operations
+€29,668
Investment
-€134
Financing
-€27,530
Cash 2024
€6,295
From operations (derived)
+€29,668
Net result for the year
-€7,408
Depreciation
+€38,905
Stocks and contracts
+€400
Receivables within one year
-€2,800
Deferred charges and accrued income
-€817
Trade debts
+€913
Tax, wage and social debts
+€475
Investment (derived)
-€134
Investment in fixed assets (net)
-€134
Financing
-€27,530
Debts after one year
-€27,968
Current portion of long-term debt
+€438
Cash 2025
€8,299
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €540,080 | €506,530 | -€33,550 | -6.2% |
| Formation expenses | 20 | €1,657 | - | -€1,657 | |
| Fixed assets | 21/28 | €525,702 | €488,588 | -€37,114 | -7.1% |
| Tangible fixed assets | 22/27 | €525,702 | €488,588 | -€37,114 | -7.1% |
| Land and buildings | 22 | €461,777 | €443,907 | -€17,870 | -3.9% |
| Plant, machinery and equipment | 23 | €23,303 | €12,259 | -€11,044 | -47.4% |
| Furniture and vehicles | 24 | €40,622 | €32,422 | -€8,200 | -20.2% |
| Current assets | 29/58 | €12,721 | €17,942 | +€5,221 | +41.0% |
| Stocks and contracts in progress | 3 | €1,075 | €675 | -€400 | -37.2% |
| Stocks | 30/36 | €1,075 | €675 | -€400 | -37.2% |
| Amounts receivable within one year | 40/41 | €4,623 | €7,423 | +€2,800 | +60.6% |
| Trade receivables | 40 | €1,395 | €7,355 | +€5,960 | +427.2% |
| Other amounts receivable | 41 | €3,228 | €68 | -€3,160 | -97.9% |
| Cash at bank and in hand | 54/58 | €6,295 | €8,299 | +€2,004 | +31.8% |
| Deferred charges and accrued income | 490/1 | €728 | €1,545 | +€817 | +112.2% |
| Total equity and liabilities | 10/49 | €540,080 | €506,530 | -€33,550 | -6.2% |
| Equity | 10/15 | -€37,578 | -€44,986 | -€7,408 | -19.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€57,578 | -€64,986 | -€7,408 | -12.9% |
| Amounts payable | 17/49 | €577,658 | €551,516 | -€26,142 | -4.5% |
| Amounts payable after more than one year | 17 | €553,715 | €525,747 | -€27,968 | -5.1% |
| Financial debts | 170/4 | €553,715 | €525,747 | -€27,968 | -5.1% |
| Amounts payable within one year | 42/48 | €23,943 | €25,769 | +€1,826 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €23,915 | €24,353 | +€438 | +1.8% |
| Trade debts | 44 | €22 | €935 | +€913 | +4150.0% |
| Suppliers | 440/4 | €22 | €935 | +€913 | +4150.0% |
| Taxes, remuneration and social security | 45 | €6 | €481 | +€475 | +7916.7% |
| Taxes | 450/3 | €6 | €481 | +€475 | +7916.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,687 | €38,905 | +€7,218 | +22.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €210 | - | -€210 | |
| Other operating charges | 640/8 | €2,579 | €2,381 | -€198 | -7.7% |
| Gross operating margin | 9900 | €40,114 | €39,911 | -€203 | -0.5% |
| Operating profit (loss) | 9901 | €5,638 | -€1,375 | -€7,013 | |
| Financial income | 75/76B | €89 | €1 | -€88 | -98.9% |
| Recurring financial income | 75 | €89 | €1 | -€88 | -98.9% |
| Financial charges | 65/66B | €14,521 | €5,647 | -€8,874 | -61.1% |
| Recurring financial charges | 65 | €6,075 | €5,647 | -€428 | -7.0% |
| Non-recurring financial charges | 66B | €8,446 | - | -€8,446 | |
| Profit (loss) for the period before taxes | 9903 | -€8,794 | -€7,021 | +€1,773 | +20.2% |
| Income taxes | 67/77 | - | €387 | +€387 | |
| Profit (loss) for the period | 9904 | -€8,794 | -€7,408 | +€1,386 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,794 | -€7,408 | +€1,386 | +15.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.