DE BOSKOMPANIE: 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
DE BOSKOMPANIE
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3,510
2024 · €23,663-€27,173
Equity
€223,414
2024 · €210,109+€13,305
Cash
€39,172
2024 · €27,597+€11,574
Balance sheet total
€714,552
2024 · €701,774+€12,778
Largest movements
Assets
- Cash +€11,574
up €11,574 (+41.9%), from €27,597 to €39,172
mainly Current portion of long-term debt (+€66,296) and Depreciation (+€62,360)
Equity and liabilities
- Debts after one year -€110,079
down €110,079 (-54.1%), from €203,349 to €93,270
of which Financial debts: -€86,079
- Current portion of long-term debt +€66,296
up €66,296 (+63.3%), from €104,783 to €171,079
- Trade debts +€22,586
up €22,586 (+145%), from €15,590 to €38,176
- Investment grants +€16,816
up €16,816 (+64.3%), from €26,144 to €42,959
- Advances received +€10,663
up €10,663 (+128%), from €8,345 to €19,009
Income statement
- Gross operating margin -€20,689
down €20,689 (-21.4%), from €96,519 to €75,830
- Depreciation +€6,508
up €6,508 (+11.7%), from €55,852 to €62,360
- Staff costs +€2,812
up €2,812 (+18.2%), from €15,466 to €18,277
- Financial income +€2,034
up €2,034 (+50.9%), from €3,994 to €6,028
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
€23,663
Gross operating margin
-€20,689
Staff costs
-€2,812
Depreciation
-€6,508
Other operating charges
+€51
Financial income
+€2,034
Financial charges
-€105
Taxes
-€136
Deferred taxes and other
+€991
Result 2025
-€3,510
raises the resultlowers the resultnot broken down further in the accounts
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
+€101,503
Investment
-€63,501
Financing
-€26,428
Cash 2024
€27,597
From operations (derived)
+€101,503
Net result for the year
-€3,510
Depreciation
+€62,360
Smaller working-capital items
+€206
Receivables within one year
+€704
Deferred charges and accrued income
-€847
Provisions
+€5,605
Trade debts
+€22,586
Tax, wage and social debts
+€838
Advances received
+€10,663
Other debts
+€2,898
Investment (derived)
-€63,501
Investment in fixed assets (net)
-€63,501
Financing
-€26,428
Debts after one year
-€110,079
Current portion of long-term debt
+€66,296
Short-term financial debts
+€540
Contributions, distributions and other
+€16,816
Cash 2025
€39,172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €701,774 | €714,552 | +€12,778 | +1.8% |
| Fixed assets | 21/28 | €666,007 | €667,149 | +€1,142 | +0.2% |
| Tangible fixed assets | 22/27 | €666,007 | €667,149 | +€1,142 | +0.2% |
| Land and buildings | 22 | €626,931 | €635,447 | +€8,517 | +1.4% |
| Plant, machinery and equipment | 23 | €1,496 | €2,020 | +€524 | +35.0% |
| Furniture and vehicles | 24 | €37,580 | €29,681 | -€7,899 | -21.0% |
| Current assets | 29/58 | €35,766 | €47,403 | +€11,637 | +32.5% |
| Stocks and contracts in progress | 3 | €3,127 | €3,047 | -€80 | -2.6% |
| Stocks | 30/36 | €3,127 | €3,047 | -€80 | -2.6% |
| Amounts receivable within one year | 40/41 | €3,494 | €2,790 | -€704 | -20.2% |
| Trade receivables | 40 | €3,489 | €2,405 | -€1,084 | -31.1% |
| Other amounts receivable | 41 | €5 | €385 | +€380 | +7,137% |
| Cash at bank and in hand | 54/58 | €27,597 | €39,172 | +€11,574 | +41.9% |
| Deferred charges and accrued income | 490/1 | €1,548 | €2,395 | +€847 | +54.7% |
| Total equity and liabilities | 10/49 | €701,774 | €714,552 | +€12,778 | +1.8% |
| Equity | 10/15 | €210,109 | €223,414 | +€13,305 | +6.3% |
| Contributions | 10/11 | €155,000 | €155,000 | = | 0.0% |
| Reserves | 13 | €28,965 | €25,455 | -€3,510 | -12.1% |
| Distributable reserves | 133 | €28,965 | €25,455 | -€3,510 | -12.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €26,144 | €42,959 | +€16,816 | +64.3% |
| Provisions and deferred taxes | 16 | €8,715 | €14,320 | +€5,605 | +64.3% |
| Deferred taxes | 168 | €8,715 | €14,320 | +€5,605 | +64.3% |
| Amounts payable | 17/49 | €482,950 | €476,818 | -€6,132 | -1.3% |
| Amounts payable after more than one year | 17 | €203,349 | €93,270 | -€110,079 | -54.1% |
| Financial debts | 170/4 | €133,349 | €47,270 | -€86,079 | -64.6% |
| Other amounts payable | 178/9 | €70,000 | €46,000 | -€24,000 | -34.3% |
| Amounts payable within one year | 42/48 | €278,588 | €382,408 | +€103,821 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €104,783 | €171,079 | +€66,296 | +63.3% |
| Financial debts | 43 | €244 | €784 | +€540 | +222% |
| Credit institutions | 430/8 | €244 | €784 | +€540 | +222% |
| Trade debts | 44 | €15,590 | €38,176 | +€22,586 | +145% |
| Suppliers | 440/4 | €15,590 | €38,176 | +€22,586 | +145% |
| Advances received on contracts in progress | 46 | €8,345 | €19,009 | +€10,663 | +128% |
| Taxes, remuneration and social security | 45 | €3,494 | €4,332 | +€838 | +24.0% |
| Taxes | 450/3 | €3,162 | €4,324 | +€1,163 | +36.8% |
| Remuneration and social security | 454/9 | €332 | €8 | -€325 | -97.7% |
| Other amounts payable | 47/48 | €146,131 | €149,029 | +€2,898 | +2.0% |
| Accrued charges and deferred income | 492/3 | €1,014 | €1,140 | +€126 | +12.4% |
| Non-recurring operating income | 76A | €1,920 | €0 | -€1,920 | -100% |
| Remuneration, social security and pensions | 62 | €15,466 | €18,277 | +€2,812 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,852 | €62,360 | +€6,508 | +11.7% |
| Other operating charges | 640/8 | €1,554 | €1,503 | -€51 | -3.3% |
| Gross operating margin | 9900 | €96,519 | €75,830 | -€20,689 | -21.4% |
| Operating profit (loss) | 9901 | €23,648 | -€6,310 | -€29,958 | |
| Financial income | 75/76B | €3,994 | €6,028 | +€2,034 | +50.9% |
| Recurring financial income | 75 | €3,994 | €6,028 | +€2,034 | +50.9% |
| Financial charges | 65/66B | €4,572 | €4,677 | +€105 | +2.3% |
| Recurring financial charges | 65 | €4,572 | €4,677 | +€105 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €23,070 | -€4,959 | -€28,029 | |
| Transfer from deferred taxes | 780 | €593 | €1,584 | +€991 | +167% |
| Income taxes | 67/77 | - | €136 | +€136 | |
| Profit (loss) for the period | 9904 | €23,663 | -€3,510 | -€27,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,663 | -€3,510 | -€27,173 |
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 23 October 2026 via checked.be.