BED ROOMS: 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 ROOMS
Largest movements
- Tangible fixed assets -€108,917
down €108,917 (-7.2%), from €1.5m to €1.4m
of which Land and buildings: -€97,371
- Other debts -€132,246
down €132,246 (-32.0%), from €412,748 to €280,502
- Profit (loss) carried forward +€27,264
up €27,264 (+35.7%), from -€76,439 to -€49,175
- Gross operating margin -€29,340
down €29,340 (-14.8%), from €197,828 to €168,488
- Other operating charges +€16,839
up €16,839 (+178%), from €9,448 to €26,288
- Depreciation +€2,449
up €2,449 (+2.2%), from €111,687 to €114,136
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 | €1,704,254 | €1,590,249 | -€114,004 | -6.7% |
| Fixed assets | 21/28 | €1,515,276 | €1,406,359 | -€108,917 | -7.2% |
| Tangible fixed assets | 22/27 | €1,515,276 | €1,406,359 | -€108,917 | -7.2% |
| Land and buildings | 22 | €1,479,692 | €1,382,321 | -€97,371 | -6.6% |
| Plant, machinery and equipment | 23 | - | €5,088 | +€5,088 | |
| Furniture and vehicles | 24 | €35,584 | €18,951 | -€16,633 | -46.7% |
| Current assets | 29/58 | €188,977 | €183,890 | -€5,087 | -2.7% |
| Cash at bank and in hand | 54/58 | €187,707 | €182,318 | -€5,389 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,271 | €1,572 | +€302 | +23.7% |
| Total equity and liabilities | 10/49 | €1,704,254 | €1,590,249 | -€114,004 | -6.7% |
| Equity | 10/15 | €1,278,576 | €1,305,841 | +€27,264 | +2.1% |
| Contributions | 10/11 | €569,500 | €569,500 | = | 0.0% |
| Reserves | 13 | €785,515 | €785,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €56,950 | €56,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €56,950 | €56,950 | = | 0.0% |
| Distributable reserves | 133 | €728,565 | €728,565 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,439 | -€49,175 | +€27,264 | +35.7% |
| Amounts payable | 17/49 | €425,677 | €284,409 | -€141,268 | -33.2% |
| Amounts payable within one year | 42/48 | €425,677 | €284,409 | -€141,268 | -33.2% |
| Trade debts | 44 | €12,314 | €2,656 | -€9,659 | -78.4% |
| Suppliers | 440/4 | €12,314 | €2,656 | -€9,659 | -78.4% |
| Taxes, remuneration and social security | 45 | €615 | €1,252 | +€636 | +103% |
| Taxes | 450/3 | €615 | €1,252 | +€636 | +103% |
| Other amounts payable | 47/48 | €412,748 | €280,502 | -€132,246 | -32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,687 | €114,136 | +€2,449 | +2.2% |
| Other operating charges | 640/8 | €9,448 | €26,288 | +€16,839 | +178% |
| Gross operating margin | 9900 | €197,828 | €168,488 | -€29,340 | -14.8% |
| Operating profit (loss) | 9901 | €76,692 | €28,064 | -€48,628 | -63.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €144 | €164 | +€20 | +13.6% |
| Recurring financial charges | 65 | €144 | €164 | +€20 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €76,548 | €27,900 | -€48,648 | -63.6% |
| Income taxes | 67/77 | €615 | €636 | +€21 | +3.4% |
| Profit (loss) for the period | 9904 | €75,933 | €27,264 | -€48,668 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €75,933 | €27,264 | -€48,668 | -64.1% |
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.