DIFFERENT HOTEL GROUP: 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
DIFFERENT HOTEL GROUP
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€492,839
2024 · €142,592+€350,247
Equity
€2.8m
2024 · €2.3m+€492,839
Cash
€51,198
2024 · €40,366+€10,832
Balance sheet total
€5.0m
2024 · €4.2m+€816,972
Largest movements
Assets
- Receivables after one year +€700,000
new in 2025: €700,000
- Receivables within one year +€70,582
up €70,582 (+30.0%), from €235,386 to €305,968
of which Other amounts receivable: +€90,652
Equity and liabilities
- Profit (loss) carried forward +€492,839
up €492,839 (+13.6%), from -€3.6m to -€3.1m
- Other debts +€485,817
up €485,817 (+37.5%), from €1.3m to €1.8m
- Trade debts -€448,521
down €448,521 (-97.4%), from €460,521 to €12,000
- Debts after one year +€185,154
up €185,154, from €0 to €185,154
- Current portion of long-term debt +€115,191
up €115,191 (+726%), from €15,863 to €131,054
Income statement
- Financial income +€300,143
up €300,143 (+17,794%), from €1,687 to €301,830
- Turnover +€59,365
up €59,365 (+5.8%), from €1.0m to €1.1m
- Other operating charges -€59,151
down €59,151 (-98.0%), from €60,350 to €1,198
- Other operating income -€58,132
down €58,132 (-80.9%), from €71,816 to €13,684
- Services and other goods +€16,576
up €16,576 (+3.0%), from €553,662 to €570,238
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
€142,592
Turnover
+€59,365
Other operating income
-€58,132
Services and other goods
-€16,576
Staff costs
+€9,684
Depreciation
+€698
Other operating charges
+€59,151
Financial income
+€300,143
Financial charges
-€4,168
Taxes
+€81
Result 2025
€492,839
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
-€216,436
Investment
-€71,335
Financing
+€298,604
Cash 2024
€40,366
From operations (derived)
-€216,436
Net result for the year
+€492,839
Depreciation
+€35,970
Receivables after one year
-€700,000
Receivables within one year
-€70,582
Deferred charges and accrued income
-€193
Trade debts
-€448,521
Tax, wage and social debts
-€11,766
Other debts
+€485,817
Investment (derived)
-€71,335
Investment in fixed assets (net)
-€71,335
Financing
+€298,604
Debts after one year
+€185,154
Current portion of long-term debt
+€115,191
Short-term financial debts
-€1,741
Cash 2025
€51,198
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,158,606 | €4,975,579 | +€816,972 | +19.6% |
| Formation expenses | 20 | €133,524 | €122,966 | -€10,558 | -7.9% |
| Fixed assets | 21/28 | €3,747,794 | €3,793,718 | +€45,923 | +1.2% |
| Intangible fixed assets | 21 | €1,666 | €28,638 | +€26,972 | +1,619% |
| Tangible fixed assets | 22/27 | €127,194 | €146,145 | +€18,951 | +14.9% |
| Plant, machinery and equipment | 23 | €102,039 | €123,602 | +€21,563 | +21.1% |
| Furniture and vehicles | 24 | €25,155 | €22,543 | -€2,612 | -10.4% |
| Financial fixed assets | 28 | €3,618,935 | €3,618,935 | = | 0.0% |
| Affiliated companies | 280/1 | €3,618,935 | €3,618,935 | = | 0.0% |
| Participating interests | 280 | €3,618,935 | €3,618,935 | = | 0.0% |
| Current assets | 29/58 | €277,288 | €1,058,895 | +€781,607 | +282% |
| Amounts receivable after more than one year | 29 | - | €700,000 | +€700,000 | |
| Other amounts receivable | 291 | - | €700,000 | +€700,000 | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €235,386 | €305,968 | +€70,582 | +30.0% |
| Trade receivables | 40 | €135,081 | €115,011 | -€20,070 | -14.9% |
| Other amounts receivable | 41 | €100,305 | €190,957 | +€90,652 | +90.4% |
| Cash at bank and in hand | 54/58 | €40,366 | €51,198 | +€10,832 | +26.8% |
| Deferred charges and accrued income | 490/1 | €1,536 | €1,729 | +€193 | +12.5% |
| Total equity and liabilities | 10/49 | €4,158,606 | €4,975,579 | +€816,972 | +19.6% |
| Equity | 10/15 | €2,324,253 | €2,817,092 | +€492,839 | +21.2% |
| Contributions | 10/11 | €5,727,000 | €5,727,000 | = | 0.0% |
| Capital | 10 | €5,727,000 | €5,727,000 | = | 0.0% |
| Issued capital | 100 | €5,727,000 | €5,727,000 | = | 0.0% |
| Reserves | 13 | €217,300 | €217,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €217,300 | €217,300 | = | 0.0% |
| Legal reserve | 130 | €217,300 | €217,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,620,047 | -€3,127,208 | +€492,839 | +13.6% |
| Amounts payable | 17/49 | €1,834,353 | €2,158,487 | +€324,133 | +17.7% |
| Amounts payable after more than one year | 17 | €0 | €185,154 | +€185,154 | |
| Financial debts | 170/4 | €0 | €185,154 | +€185,154 | |
| Credit institutions | 173 | €0 | €185,154 | +€185,154 | |
| Amounts payable within one year | 42/48 | €1,834,353 | €1,973,333 | +€138,980 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €15,863 | €131,054 | +€115,191 | +726% |
| Financial debts | 43 | €4,157 | €2,416 | -€1,741 | -41.9% |
| Credit institutions | 430/8 | €4,157 | €2,416 | -€1,741 | -41.9% |
| Trade debts | 44 | €460,521 | €12,000 | -€448,521 | -97.4% |
| Suppliers | 440/4 | €460,521 | €12,000 | -€448,521 | -97.4% |
| Taxes, remuneration and social security | 45 | €59,786 | €48,020 | -€11,766 | -19.7% |
| Taxes | 450/3 | €15,800 | €12,737 | -€3,063 | -19.4% |
| Remuneration and social security | 454/9 | €43,986 | €35,282 | -€8,704 | -19.8% |
| Other amounts payable | 47/48 | €1,294,026 | €1,779,843 | +€485,817 | +37.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €1,097,704 | €1,098,937 | +€1,233 | +0.1% |
| Turnover | 70 | €1,025,889 | €1,085,253 | +€59,365 | +5.8% |
| Other operating income | 74 | €71,816 | €13,684 | -€58,132 | -80.9% |
| Operating charges | 60/66A | €893,266 | €840,309 | -€52,957 | -5.9% |
| Services and other goods | 61 | €553,662 | €570,238 | +€16,576 | +3.0% |
| Remuneration, social security and pensions | 62 | €242,586 | €232,902 | -€9,684 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,668 | €35,970 | -€698 | -1.9% |
| Other operating charges | 640/8 | €60,350 | €1,198 | -€59,151 | -98.0% |
| Operating profit (loss) | 9901 | €204,438 | €258,629 | +€54,190 | +26.5% |
| Financial income | 75/76B | €1,687 | €301,830 | +€300,143 | +17,794% |
| Recurring financial income | 75 | €1,687 | €301,830 | +€300,143 | +17,794% |
| Income from financial fixed assets | 750 | - | €300,000 | +€300,000 | |
| Income from current assets | 751 | €692 | €1,768 | +€1,077 | +156% |
| Other financial income | 752/9 | €995 | €61 | -€934 | -93.9% |
| Financial charges | 65/66B | €63,131 | €67,299 | +€4,168 | +6.6% |
| Recurring financial charges | 65 | €63,131 | €67,299 | +€4,168 | +6.6% |
| Debt charges | 650 | €56,500 | €60,152 | +€3,652 | +6.5% |
| Other financial charges | 652/9 | €6,631 | €7,147 | +€516 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €142,994 | €493,159 | +€350,165 | +245% |
| Income taxes | 67/77 | €402 | €320 | -€81 | -20.3% |
| Taxes | 670/3 | €402 | €320 | -€81 | -20.3% |
| Profit (loss) for the period | 9904 | €142,592 | €492,839 | +€350,247 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €142,592 | €492,839 | +€350,247 | +246% |
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 25 October 2026 via checked.be.