De Floreffe: what changed
Two fiscal 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 Floreffe
NACE 55.204, Guest rooms (bed and breakfast)
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€4,336
2024 · -€7,163+€2,827
Equity
€60,088
2024 · €64,424-€4,336
Cash
€18,079
2024 · €35,238-€17,159
Balance sheet total
€880,697
2024 · €942,546-€61,849
Largest movements
Assets
- Tangible fixed assets -€48,727
down €48,727 (-5.4%), from €899,493 to €850,765
of which Land and buildings: -€41,326
- Cash -€17,159
down €17,159 (-48.7%), from €35,238 to €18,079
mainly Debts after one year (-€44,554) and Investment in fixed assets (net) (-€12,447)
Equity and liabilities
- Debts after one year -€44,554
down €44,554 (-6.5%), from €682,356 to €637,802
Income statement
- Gross operating margin +€3,118
up €3,118 (+4.1%), from €75,623 to €78,741
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
-€7,163
Gross operating margin
+€3,118
Depreciation
+€275
Other operating charges
-€22
Other operating items
-€1,129
Financial income
-€12
Financial charges
+€614
Taxes
-€17
Result 2025
-€4,336
Cash bridge derived
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
+€38,817
Investment
-€12,447
Financing
-€43,530
Cash 2024
€35,238
From operations (derived)
+€38,817
Net result for the year
-€4,336
Depreciation
+€58,174
Receivables within one year
+€1,008
Deferred charges and accrued income
-€2,045
Trade debts
+€1,367
Tax, wage and social debts
+€762
Advances received
-€9,262
Other debts
-€6,908
Accrued charges and deferred income
+€57
Investment (derived)
-€12,447
Investment in fixed assets (net)
-€12,447
Financing
-€43,530
Debts after one year
-€44,554
Current portion of long-term debt
+€1,024
Cash 2025
€18,079
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €942,546 | €880,697 | -€61,849 | -6.6% |
| Fixed assets | 21/28 | €900,313 | €854,585 | -€45,727 | -5.1% |
| Tangible fixed assets | 22/27 | €899,493 | €850,765 | -€48,727 | -5.4% |
| Land and buildings | 22 | €830,390 | €789,063 | -€41,326 | -5.0% |
| Plant, machinery and equipment | 23 | €40,104 | €32,561 | -€7,543 | -18.8% |
| Furniture and vehicles | 24 | €28,999 | €29,141 | +€141 | +0.5% |
| Financial fixed assets | 28 | €820 | €3,820 | +€3,000 | +365.9% |
| Current assets | 29/58 | €42,234 | €26,112 | -€16,122 | -38.2% |
| Amounts receivable within one year | 40/41 | €5,154 | €4,146 | -€1,008 | -19.6% |
| Trade receivables | 40 | €5,154 | €4,146 | -€1,008 | -19.6% |
| Cash at bank and in hand | 54/58 | €35,238 | €18,079 | -€17,159 | -48.7% |
| Deferred charges and accrued income | 490/1 | €1,842 | €3,887 | +€2,045 | +111.1% |
| Total equity and liabilities | 10/49 | €942,546 | €880,697 | -€61,849 | -6.6% |
| Equity | 10/15 | €64,424 | €60,088 | -€4,336 | -6.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,576 | -€39,912 | -€4,336 | -12.2% |
| Amounts payable | 17/49 | €878,122 | €820,610 | -€57,513 | -6.5% |
| Amounts payable after more than one year | 17 | €682,356 | €637,802 | -€44,554 | -6.5% |
| Financial debts | 170/4 | €682,356 | €637,802 | -€44,554 | -6.5% |
| Amounts payable within one year | 42/48 | €192,909 | €179,893 | -€13,016 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €43,530 | €44,554 | +€1,024 | +2.4% |
| Trade debts | 44 | €11,589 | €12,957 | +€1,367 | +11.8% |
| Suppliers | 440/4 | €11,589 | €12,957 | +€1,367 | +11.8% |
| Advances received on contracts in progress | 46 | €32,039 | €22,777 | -€9,262 | -28.9% |
| Taxes, remuneration and social security | 45 | €1,563 | €2,325 | +€762 | +48.8% |
| Taxes | 450/3 | €1,563 | €2,325 | +€762 | +48.8% |
| Other amounts payable | 47/48 | €104,188 | €97,280 | -€6,908 | -6.6% |
| Accrued charges and deferred income | 492/3 | €2,857 | €2,914 | +€57 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,449 | €58,174 | -€275 | -0.5% |
| Other operating charges | 640/8 | €5,561 | €5,583 | +€22 | +0.4% |
| Non-recurring operating charges | 66A | - | €1,129 | +€1,129 | |
| Gross operating margin | 9900 | €75,623 | €78,741 | +€3,118 | +4.1% |
| Operating profit (loss) | 9901 | €11,613 | €13,855 | +€2,242 | +19.3% |
| Financial income | 75/76B | €14 | €2 | -€12 | -83.3% |
| Recurring financial income | 75 | €14 | €2 | -€12 | -83.3% |
| Financial charges | 65/66B | €18,391 | €17,777 | -€614 | -3.3% |
| Recurring financial charges | 65 | €18,391 | €17,777 | -€614 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,763 | -€3,919 | +€2,844 | +42.0% |
| Income taxes | 67/77 | €400 | €417 | +€17 | +4.3% |
| Profit (loss) for the period | 9904 | -€7,163 | -€4,336 | +€2,827 | +39.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,163 | -€4,336 | +€2,827 | +39.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.