BEILA: 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
BEILA
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€26,247
2024 · -€48,033+€21,786
Equity
€21,634
2024 · €47,881-€26,247
Cash
€17,254
2024 · €30,717-€13,463
Balance sheet total
€2.3m
2024 · €2.3m-€42,945
Largest movements
Assets
- Tangible fixed assets -€39,954
down €39,954 (-1.8%), from €2.2m to €2.2m
of which Land and buildings: -€20,921
Equity and liabilities
- Debts after one year -€102,424
down €102,424 (-6.6%), from €1.5m to €1.4m
of which Financial debts: -€91,424
- Other debts +€74,576
up €74,576 (+14.2%), from €526,900 to €601,476
- Profit (loss) carried forward -€26,247
down €26,247 (-11.8%), from -€222,119 to -€248,366
Income statement
- Gross operating margin +€22,223
up €22,223 (+6.8%), from €325,071 to €347,293
- Other operating charges +€18,435
up €18,435 (+132%), from €14,008 to €32,443
- Staff costs -€16,594
down €16,594 (-6.6%), from €250,963 to €234,370
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
-€48,033
Gross operating margin
+€22,223
Staff costs
+€16,594
Depreciation
-€1,071
Other operating charges
-€18,435
Financial charges
+€2,476
Result 2025
-€26,247
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
+€93,519
Investment
-€8,190
Financing
-€98,792
Cash 2024
€30,717
From operations (derived)
+€93,519
Net result for the year
-€26,247
Depreciation
+€49,392
Stocks and contracts
+€2,020
Receivables within one year
-€13,684
Deferred charges and accrued income
-€56
Trade debts
+€20,198
Tax, wage and social debts
-€12,680
Other debts
+€74,576
Investment (derived)
-€8,190
Investment in fixed assets (net)
-€8,190
Financing
-€98,792
Debts after one year
-€102,424
Current portion of long-term debt
+€3,632
Cash 2025
€17,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,330,962 | €2,288,018 | -€42,945 | -1.8% |
| Formation expenses | 20 | €356 | €0 | -€356 | -100% |
| Fixed assets | 21/28 | €2,245,779 | €2,204,933 | -€40,846 | -1.8% |
| Intangible fixed assets | 21 | €891 | €0 | -€891 | -100% |
| Tangible fixed assets | 22/27 | €2,244,888 | €2,204,933 | -€39,954 | -1.8% |
| Land and buildings | 22 | €1,824,550 | €1,803,629 | -€20,921 | -1.1% |
| Plant, machinery and equipment | 23 | €176,526 | €168,089 | -€8,437 | -4.8% |
| Furniture and vehicles | 24 | €235,258 | €224,661 | -€10,597 | -4.5% |
| Other tangible fixed assets | 26 | €8,554 | €8,554 | = | 0.0% |
| Current assets | 29/58 | €84,827 | €83,084 | -€1,743 | -2.1% |
| Stocks and contracts in progress | 3 | €17,794 | €15,774 | -€2,020 | -11.4% |
| Stocks | 30/36 | €17,794 | €15,774 | -€2,020 | -11.4% |
| Amounts receivable within one year | 40/41 | €30,771 | €44,455 | +€13,684 | +44.5% |
| Trade receivables | 40 | €5,771 | €19,455 | +€13,684 | +237% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,717 | €17,254 | -€13,463 | -43.8% |
| Deferred charges and accrued income | 490/1 | €5,546 | €5,601 | +€56 | +1.0% |
| Total equity and liabilities | 10/49 | €2,330,962 | €2,288,018 | -€42,945 | -1.8% |
| Equity | 10/15 | €47,881 | €21,634 | -€26,247 | -54.8% |
| Contributions | 10/11 | €270,000 | €270,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,119 | -€248,366 | -€26,247 | -11.8% |
| Amounts payable | 17/49 | €2,283,082 | €2,266,384 | -€16,698 | -0.7% |
| Amounts payable after more than one year | 17 | €1,544,432 | €1,442,009 | -€102,424 | -6.6% |
| Financial debts | 170/4 | €1,049,732 | €958,309 | -€91,424 | -8.7% |
| Other amounts payable | 178/9 | €494,700 | €483,700 | -€11,000 | -2.2% |
| Amounts payable within one year | 42/48 | €738,649 | €824,375 | +€85,726 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €87,792 | €91,424 | +€3,632 | +4.1% |
| Trade debts | 44 | €27,803 | €48,001 | +€20,198 | +72.6% |
| Suppliers | 440/4 | €27,803 | €48,001 | +€20,198 | +72.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €96,154 | €83,474 | -€12,680 | -13.2% |
| Taxes | 450/3 | €53,282 | €38,447 | -€14,835 | -27.8% |
| Remuneration and social security | 454/9 | €42,872 | €45,027 | +€2,155 | +5.0% |
| Other amounts payable | 47/48 | €526,900 | €601,476 | +€74,576 | +14.2% |
| Remuneration, social security and pensions | 62 | €250,963 | €234,370 | -€16,594 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,321 | €49,392 | +€1,071 | +2.2% |
| Other operating charges | 640/8 | €14,008 | €32,443 | +€18,435 | +132% |
| Gross operating margin | 9900 | €325,071 | €347,293 | +€22,223 | +6.8% |
| Operating profit (loss) | 9901 | €11,779 | €31,089 | +€19,310 | +164% |
| Financial charges | 65/66B | €59,812 | €57,335 | -€2,476 | -4.1% |
| Recurring financial charges | 65 | €59,812 | €57,335 | -€2,476 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,033 | -€26,247 | +€21,786 | +45.4% |
| Profit (loss) for the period | 9904 | -€48,033 | -€26,247 | +€21,786 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,033 | -€26,247 | +€21,786 | +45.4% |
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.