DUIGEMHOF: 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
DUIGEMHOF
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€22,394
2024 · €41,644-€64,037
Equity
€271,078
2024 · €293,472-€22,394
Cash
€9,415
2024 · €12,659-€3,244
Balance sheet total
€1.6m
2024 · €1.6m-€31,620
Largest movements
Assets
- Tangible fixed assets -€30,416
down €30,416 (-2.0%), from €1.5m to €1.5m
of which Land and buildings: -€37,800
Equity and liabilities
- Other debts +€47,016
up €47,016 (+15.0%), from €313,877 to €360,892
- Debts after one year -€45,581
down €45,581 (-4.9%), from €924,228 to €878,647
- Profit (loss) carried forward -€22,394
down €22,394 (-4.5%), from -€502,295 to -€524,688
Income statement
- Gross operating margin -€56,393
down €56,393 (-36.7%), from €153,519 to €97,125
- Staff costs +€6,568
up €6,568 (+14.7%), from €44,639 to €51,208
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
€41,644
Gross operating margin
-€56,393
Staff costs
-€6,568
Depreciation
-€966
Other operating charges
-€1,164
Financial income
+€194
Financial charges
+€861
Result 2025
-€22,394
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
+€58,481
Investment
-€16,900
Financing
-€44,825
Cash 2024
€12,659
From operations (derived)
+€58,481
Net result for the year
-€22,394
Depreciation
+€47,316
Receivables within one year
-€2,017
Deferred charges and accrued income
-€22
Trade debts
-€10,173
Tax, wage and social debts
-€1,244
Other debts
+€47,016
Investment (derived)
-€16,900
Investment in fixed assets (net)
-€16,900
Financing
-€44,825
Debts after one year
-€45,581
Current portion of long-term debt
+€756
Cash 2025
€9,415
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,603,117 | €1,571,496 | -€31,620 | -2.0% |
| Fixed assets | 21/28 | €1,542,500 | €1,512,084 | -€30,416 | -2.0% |
| Tangible fixed assets | 22/27 | €1,542,500 | €1,512,084 | -€30,416 | -2.0% |
| Land and buildings | 22 | €1,511,975 | €1,474,175 | -€37,800 | -2.5% |
| Plant, machinery and equipment | 23 | €30,525 | €21,630 | -€8,896 | -29.1% |
| Furniture and vehicles | 24 | - | €16,280 | +€16,280 | |
| Current assets | 29/58 | €60,617 | €59,412 | -€1,205 | -2.0% |
| Amounts receivable within one year | 40/41 | €47,280 | €49,297 | +€2,017 | +4.3% |
| Trade receivables | 40 | €40,593 | €45,429 | +€4,836 | +11.9% |
| Other amounts receivable | 41 | €6,688 | €3,868 | -€2,820 | -42.2% |
| Cash at bank and in hand | 54/58 | €12,659 | €9,415 | -€3,244 | -25.6% |
| Deferred charges and accrued income | 490/1 | €677 | €700 | +€22 | +3.3% |
| Total equity and liabilities | 10/49 | €1,603,117 | €1,571,496 | -€31,620 | -2.0% |
| Equity | 10/15 | €293,472 | €271,078 | -€22,394 | -7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €785,709 | €785,709 | = | 0.0% |
| Reserves | 13 | €3,857 | €3,857 | = | 0.0% |
| Distributable reserves | 133 | €3,857 | €3,857 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€502,295 | -€524,688 | -€22,394 | -4.5% |
| Amounts payable | 17/49 | €1,309,645 | €1,300,418 | -€9,227 | -0.7% |
| Amounts payable after more than one year | 17 | €924,228 | €878,647 | -€45,581 | -4.9% |
| Financial debts | 170/4 | €924,228 | €878,647 | -€45,581 | -4.9% |
| Amounts payable within one year | 42/48 | €385,417 | €421,771 | +€36,354 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €44,825 | €45,581 | +€756 | +1.7% |
| Trade debts | 44 | €18,354 | €8,181 | -€10,173 | -55.4% |
| Suppliers | 440/4 | €18,354 | €8,181 | -€10,173 | -55.4% |
| Taxes, remuneration and social security | 45 | €8,361 | €7,117 | -€1,244 | -14.9% |
| Taxes | 450/3 | €4,760 | €681 | -€4,079 | -85.7% |
| Remuneration and social security | 454/9 | €3,601 | €6,436 | +€2,835 | +78.7% |
| Other amounts payable | 47/48 | €313,877 | €360,892 | +€47,016 | +15.0% |
| Remuneration, social security and pensions | 62 | €44,639 | €51,208 | +€6,568 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,350 | €47,316 | +€966 | +2.1% |
| Other operating charges | 640/8 | €11,387 | €12,551 | +€1,164 | +10.2% |
| Gross operating margin | 9900 | €153,519 | €97,125 | -€56,393 | -36.7% |
| Operating profit (loss) | 9901 | €51,142 | -€13,949 | -€65,091 | |
| Financial income | 75/76B | €0 | €194 | +€194 | +193,580% |
| Recurring financial income | 75 | €0 | €111 | +€111 | +110,930% |
| Non-recurring financial income | 76B | - | €83 | +€83 | |
| Financial charges | 65/66B | €9,499 | €8,638 | -€861 | -9.1% |
| Recurring financial charges | 65 | €9,499 | €8,638 | -€861 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €41,644 | -€22,394 | -€64,037 | |
| Profit (loss) for the period | 9904 | €41,644 | -€22,394 | -€64,037 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,644 | -€22,394 | -€64,037 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.