B&B MUERMANS: 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 MUERMANS
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,649
2024 · €4,534-€2,885
Equity
€63,969
2024 · €62,320+€1,649
Cash
€7,115
2024 · €5,767+€1,348
Balance sheet total
€344,147
2024 · €353,271-€9,124
Largest movements
Assets
- Tangible fixed assets -€11,794
down €11,794 (-3.5%), from €333,522 to €321,728
Equity and liabilities
- Debts after one year -€15,678
down €15,678 (-6.1%), from €258,707 to €243,029
- Current portion of long-term debt +€5,722
up €5,722 (+35.8%), from €15,971 to €21,693
Income statement
- Staff costs +€3,536
new in 2025: €3,536
- Gross operating margin -€1,620
down €1,620 (-4.0%), from €40,697 to €39,077
- Taxes -€1,169
down €1,169 (-46.4%), from €2,522 to €1,353
- Financial charges -€734
down €734 (-8.7%), from €8,396 to €7,662
- Depreciation -€494
down €494 (-2.3%), from €21,871 to €21,377
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
€4,534
Gross operating margin
-€1,620
Staff costs
-€3,536
Depreciation
+€494
Other operating charges
-€108
Financial income
-€18
Financial charges
+€734
Taxes
+€1,169
Result 2025
€1,649
raises the resultlowers the result
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.
From operations
+€20,421
Investment
-€9,583
Financing
-€9,490
Cash 2024
€5,767
From operations (derived)
+€20,421
Net result for the year
+€1,649
Depreciation
+€21,377
Receivables after one year
-€1,213
Stocks and contracts
-€376
Receivables within one year
-€1,246
Deferred charges and accrued income
+€1,513
Trade debts
-€1,052
Tax, wage and social debts
+€140
Other debts
+€1
Accrued charges and deferred income
-€372
Investment (derived)
-€9,583
Investment in fixed assets (net)
-€9,583
Financing
-€9,490
Debts after one year
-€15,678
Current portion of long-term debt
+€5,722
Short-term financial debts
+€466
Cash 2025
€7,115
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,271 | €344,147 | -€9,124 | -2.6% |
| Fixed assets | 21/28 | €334,822 | €323,028 | -€11,794 | -3.5% |
| Tangible fixed assets | 22/27 | €333,522 | €321,728 | -€11,794 | -3.5% |
| Land and buildings | 22 | €284,318 | €278,895 | -€5,423 | -1.9% |
| Plant, machinery and equipment | 23 | €35,723 | €33,409 | -€2,314 | -6.5% |
| Furniture and vehicles | 24 | €13,481 | €9,424 | -€4,057 | -30.1% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €18,449 | €21,119 | +€2,670 | +14.5% |
| Amounts receivable after more than one year | 29 | €4,740 | €5,953 | +€1,213 | +25.6% |
| Other amounts receivable | 291 | €4,740 | €5,953 | +€1,213 | +25.6% |
| Stocks and contracts in progress | 3 | €2,508 | €2,884 | +€376 | +15.0% |
| Stocks | 30/36 | €2,508 | €2,884 | +€376 | +15.0% |
| Amounts receivable within one year | 40/41 | €3,219 | €4,465 | +€1,246 | +38.7% |
| Trade receivables | 40 | €3,135 | €4,194 | +€1,059 | +33.8% |
| Other amounts receivable | 41 | €84 | €271 | +€187 | +223% |
| Cash at bank and in hand | 54/58 | €5,767 | €7,115 | +€1,348 | +23.4% |
| Deferred charges and accrued income | 490/1 | €2,215 | €702 | -€1,513 | -68.3% |
| Total equity and liabilities | 10/49 | €353,271 | €344,147 | -€9,124 | -2.6% |
| Equity | 10/15 | €62,320 | €63,969 | +€1,649 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,720 | €45,369 | +€1,649 | +3.8% |
| Distributable reserves | 133 | €43,720 | €45,369 | +€1,649 | +3.8% |
| Amounts payable | 17/49 | €290,951 | €280,178 | -€10,773 | -3.7% |
| Amounts payable after more than one year | 17 | €258,707 | €243,029 | -€15,678 | -6.1% |
| Financial debts | 170/4 | €258,707 | €243,029 | -€15,678 | -6.1% |
| Amounts payable within one year | 42/48 | €31,872 | €37,149 | +€5,277 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €15,971 | €21,693 | +€5,722 | +35.8% |
| Financial debts | 43 | - | €466 | +€466 | |
| Credit institutions | 430/8 | - | €466 | +€466 | |
| Trade debts | 44 | €3,210 | €2,158 | -€1,052 | -32.8% |
| Suppliers | 440/4 | €3,210 | €2,158 | -€1,052 | -32.8% |
| Taxes, remuneration and social security | 45 | €5,307 | €5,447 | +€140 | +2.6% |
| Taxes | 450/3 | €3,107 | €3,247 | +€140 | +4.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €7,384 | €7,385 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €372 | - | -€372 | |
| Remuneration, social security and pensions | 62 | - | €3,536 | +€3,536 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,871 | €21,377 | -€494 | -2.3% |
| Other operating charges | 640/8 | €3,480 | €3,588 | +€108 | +3.1% |
| Gross operating margin | 9900 | €40,697 | €39,077 | -€1,620 | -4.0% |
| Operating profit (loss) | 9901 | €15,346 | €10,576 | -€4,770 | -31.1% |
| Financial income | 75/76B | €106 | €88 | -€18 | -17.0% |
| Recurring financial income | 75 | €106 | €88 | -€18 | -17.0% |
| Financial charges | 65/66B | €8,396 | €7,662 | -€734 | -8.7% |
| Recurring financial charges | 65 | €8,396 | €7,662 | -€734 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €7,056 | €3,002 | -€4,054 | -57.5% |
| Income taxes | 67/77 | €2,522 | €1,353 | -€1,169 | -46.4% |
| Profit (loss) for the period | 9904 | €4,534 | €1,649 | -€2,885 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,534 | €1,649 | -€2,885 | -63.6% |
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 22 October 2026 via checked.be.