FEESTZAAL VAN DER BORGHT: 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.
FEESTZAAL VAN DER BORGHT
Largest movements
- Receivables within one year -€26,486
down €26,486 (-11.9%), from €221,774 to €195,289
of which Trade receivables: -€17,243
- Tangible fixed assets -€20,632
down €20,632 (-3.2%), from €644,606 to €623,974
of which Land and buildings: -€21,293
- Debts after one year -€43,800
down €43,800 (-11.4%), from €385,706 to €341,906
- Profit (loss) carried forward +€25,303
up €25,303 (+23.7%), from -€106,914 to -€81,611
- Other debts -€21,932
down €21,932 (-8.7%), from €252,761 to €230,829
- Tax, wage and social debts +€19,806
up €19,806 (+57.6%), from €34,391 to €54,197
of which Remuneration and social security: +€18,918
- Short-term financial debts -€11,413
down €11,413 (-14.0%), from €81,580 to €70,167
- Turnover +€119,509
up €119,509 (+10.8%), from €1.1m to €1.2m
- Gross operating margin +€78,968
up €78,968 (+19.6%), from €403,140 to €482,108
- Purchases and services +€48,688
up €48,688 (+6.9%), from €707,656 to €756,344
- Staff costs +€47,980
up €47,980 (+14.5%), from €330,710 to €378,690
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,429 | €846,825 | -€44,604 | -5.0% |
| Fixed assets | 21/28 | €656,056 | €634,472 | -€21,584 | -3.3% |
| Intangible fixed assets | 21 | €3,875 | €2,924 | -€952 | -24.6% |
| Tangible fixed assets | 22/27 | €644,606 | €623,974 | -€20,632 | -3.2% |
| Land and buildings | 22 | €507,790 | €486,497 | -€21,293 | -4.2% |
| Plant, machinery and equipment | 23 | €80,329 | €76,781 | -€3,548 | -4.4% |
| Furniture and vehicles | 24 | €438 | - | -€438 | |
| Other tangible fixed assets | 26 | €56,050 | €60,695 | +€4,646 | +8.3% |
| Financial fixed assets | 28 | €7,574 | €7,574 | = | 0.0% |
| Current assets | 29/58 | €235,373 | €212,353 | -€23,021 | -9.8% |
| Stocks and contracts in progress | 3 | €11,205 | €12,368 | +€1,163 | +10.4% |
| Stocks | 30/36 | €11,205 | €12,368 | +€1,163 | +10.4% |
| Amounts receivable within one year | 40/41 | €221,774 | €195,289 | -€26,486 | -11.9% |
| Trade receivables | 40 | €63,450 | €46,206 | -€17,243 | -27.2% |
| Other amounts receivable | 41 | €158,325 | €149,082 | -€9,243 | -5.8% |
| Cash at bank and in hand | 54/58 | €2,394 | €4,696 | +€2,302 | +96.2% |
| Total equity and liabilities | 10/49 | €891,429 | €846,825 | -€44,604 | -5.0% |
| Equity | 10/15 | -€12,714 | €6,089 | +€18,803 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,914 | -€81,611 | +€25,303 | +23.7% |
| Investment grants | 15 | €26,000 | €19,500 | -€6,500 | -25.0% |
| Amounts payable | 17/49 | €904,144 | €840,736 | -€63,408 | -7.0% |
| Amounts payable after more than one year | 17 | €385,706 | €341,906 | -€43,800 | -11.4% |
| Financial debts | 170/4 | €385,706 | €341,906 | -€43,800 | -11.4% |
| Amounts payable within one year | 42/48 | €518,438 | €498,830 | -€19,608 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €42,296 | €43,800 | +€1,504 | +3.6% |
| Financial debts | 43 | €81,580 | €70,167 | -€11,413 | -14.0% |
| Credit institutions | 430/8 | €81,580 | €70,167 | -€11,413 | -14.0% |
| Trade debts | 44 | €107,411 | €99,837 | -€7,574 | -7.1% |
| Suppliers | 440/4 | €107,411 | €99,837 | -€7,574 | -7.1% |
| Taxes, remuneration and social security | 45 | €34,391 | €54,197 | +€19,806 | +57.6% |
| Taxes | 450/3 | €7,303 | €8,192 | +€888 | +12.2% |
| Remuneration and social security | 454/9 | €27,087 | €46,005 | +€18,918 | +69.8% |
| Other amounts payable | 47/48 | €252,761 | €230,829 | -€21,932 | -8.7% |
| Turnover | 70 | €1,110,796 | €1,230,306 | +€119,509 | +10.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €707,656 | €756,344 | +€48,688 | +6.9% |
| Remuneration, social security and pensions | 62 | €330,710 | €378,690 | +€47,980 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,597 | €56,045 | +€10,448 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €622 | - | -€622 | |
| Other operating charges | 640/8 | €4,023 | €3,465 | -€558 | -13.9% |
| Gross operating margin | 9900 | €403,140 | €482,108 | +€78,968 | +19.6% |
| Operating profit (loss) | 9901 | €22,189 | €43,909 | +€21,720 | +97.9% |
| Financial income | 75/76B | €6,500 | €6,501 | +€1 | 0.0% |
| Recurring financial income | 75 | €6,500 | €6,501 | +€1 | 0.0% |
| Financial charges | 65/66B | €27,352 | €25,106 | -€2,246 | -8.2% |
| Recurring financial charges | 65 | €27,352 | €25,106 | -€2,246 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €1,337 | €25,304 | +€23,967 | +1,793% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | €1,337 | €25,303 | +€23,967 | +1,793% |
| Profit (loss) for the period to be appropriated | 9905 | €1,337 | €25,303 | +€23,967 | +1,793% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.