BED & BREAKFAST: 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.
BED & BREAKFAST
Largest movements
- Cash -€47,154
down €47,154 (-89.4%), from €52,732 to €5,578
mainly Other debts (-€52,825) and Debts after one year (-€12,341)
- Tangible fixed assets -€12,043
down €12,043 (-6.2%), from €194,722 to €182,678
of which Land and buildings: -€10,704
- Receivables within one year +€4,237
up €4,237 (+19.5%), from €21,687 to €25,924
of which Trade receivables: +€2,674
- Other debts -€52,825
down €52,825 (-29.8%), from €177,109 to €124,284
- Debts after one year -€12,341
down €12,341 (-7.7%), from €160,836 to €148,495
- Profit (loss) carried forward +€12,147
up €12,147 (+11.1%), from -€109,185 to -€97,038
- Gross operating margin -€6,338
down €6,338 (-16.0%), from €39,630 to €33,292
- Taxes -€1,326
down €1,326 (-24.6%), from €5,400 to €4,074
- Other operating charges +€586
up €586 (+24.5%), from €2,389 to €2,975
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 | €269,679 | €214,718 | -€54,961 | -20.4% |
| Fixed assets | 21/28 | €195,260 | €183,216 | -€12,043 | -6.2% |
| Tangible fixed assets | 22/27 | €194,722 | €182,678 | -€12,043 | -6.2% |
| Land and buildings | 22 | €190,833 | €180,128 | -€10,704 | -5.6% |
| Furniture and vehicles | 24 | €3,889 | €2,550 | -€1,339 | -34.4% |
| Financial fixed assets | 28 | €538 | €538 | = | 0.0% |
| Current assets | 29/58 | €74,419 | €31,502 | -€42,917 | -57.7% |
| Amounts receivable within one year | 40/41 | €21,687 | €25,924 | +€4,237 | +19.5% |
| Trade receivables | 40 | €19,131 | €21,805 | +€2,674 | +14.0% |
| Other amounts receivable | 41 | €2,556 | €4,119 | +€1,563 | +61.1% |
| Cash at bank and in hand | 54/58 | €52,732 | €5,578 | -€47,154 | -89.4% |
| Total equity and liabilities | 10/49 | €269,679 | €214,718 | -€54,961 | -20.4% |
| Equity | 10/15 | -€87,185 | -€75,038 | +€12,147 | +13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,185 | -€97,038 | +€12,147 | +11.1% |
| Amounts payable | 17/49 | €356,864 | €289,756 | -€67,107 | -18.8% |
| Amounts payable after more than one year | 17 | €160,836 | €148,495 | -€12,341 | -7.7% |
| Financial debts | 170/4 | €160,836 | €148,495 | -€12,341 | -7.7% |
| Amounts payable within one year | 42/48 | €196,028 | €141,262 | -€54,766 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €12,192 | €12,341 | +€149 | +1.2% |
| Trade debts | 44 | €3,358 | €1,434 | -€1,924 | -57.3% |
| Suppliers | 440/4 | €3,358 | €1,434 | -€1,924 | -57.3% |
| Taxes, remuneration and social security | 45 | €3,369 | €3,202 | -€167 | -4.9% |
| Taxes | 450/3 | €3,369 | €3,202 | -€167 | -4.9% |
| Other amounts payable | 47/48 | €177,109 | €124,284 | -€52,825 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,043 | €12,043 | = | 0.0% |
| Other operating charges | 640/8 | €2,389 | €2,975 | +€586 | +24.5% |
| Gross operating margin | 9900 | €39,630 | €33,292 | -€6,338 | -16.0% |
| Operating profit (loss) | 9901 | €25,198 | €18,274 | -€6,924 | -27.5% |
| Financial income | 75/76B | - | €308 | +€308 | |
| Recurring financial income | 75 | - | €308 | +€308 | |
| Financial charges | 65/66B | €2,472 | €2,361 | -€111 | -4.5% |
| Recurring financial charges | 65 | €2,472 | €2,361 | -€111 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €22,726 | €16,220 | -€6,506 | -28.6% |
| Income taxes | 67/77 | €5,400 | €4,074 | -€1,326 | -24.6% |
| Profit (loss) for the period | 9904 | €17,326 | €12,147 | -€5,180 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,326 | €12,147 | -€5,180 | -29.9% |
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 15 October 2026 via checked.be.