FOOD & DANCE: what changed
What changed
FOOD & DANCE
NACE 55.203, Holiday cottages, homes and apartments
filed annual accounts (NBB)
Net result for the year
€20,238
2024 · €16,234+€4,004
Equity
€55,162
2024 · €34,923+€20,238
Cash
€0
2024 · €0
Balance sheet total
€87,956
2024 · €92,747-€4,792
Largest movements
Assets
- Tangible fixed assets -€8,672
down €8,672 (-23.3%), from €37,238 to €28,566
of which Furniture and vehicles: -€7,293
- Receivables within one year +€3,881
new in 2025: €3,881
Equity and liabilities
- Debts after one year -€25,639
down €25,639 (-59.0%), from €43,421 to €17,782
of which Other amounts payable: -€18,000
- Profit (loss) carried forward +€20,238
up €20,238, from -€7,583 to €12,655
- Tax, wage and social debts -€1,566
down €1,566 (-64.5%), from €2,428 to €863
- Short-term financial debts +€1,270
up €1,270 (+34.1%), from €3,724 to €4,994
Income statement
- Gross operating margin +€1,815
up €1,815 (+6.0%), from €30,463 to €32,279
- Depreciation -€1,400
down €1,400 (-12.3%), from €11,393 to €9,994
- Financial charges -€469
down €469 (-23.1%), from €2,033 to €1,564
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€16,234
Gross operating margin
+€1,815
Depreciation
+€1,400
Other operating charges
+€152
Financial income
+€159
Financial charges
+€469
Taxes
+€9
Result 2025
€20,238
raises the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€25,373
Investment
-€1,321
Financing
-€24,051
Cash 2024
€0
From operations (derived)
+€25,373
Net result for the year
+€20,238
Depreciation
+€9,994
Receivables within one year
-€3,881
Trade debts
+€783
Tax, wage and social debts
-€1,566
Other debts
-€196
Investment (derived)
-€1,321
Investment in fixed assets (net)
-€1,321
Financing
-€24,051
Debts after one year
-€25,639
Current portion of long-term debt
+€319
Short-term financial debts
+€1,270
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,747 | €87,956 | -€4,792 | -5.2% |
| Fixed assets | 21/28 | €37,747 | €29,075 | -€8,672 | -23.0% |
| Tangible fixed assets | 22/27 | €37,238 | €28,566 | -€8,672 | -23.3% |
| Plant, machinery and equipment | 23 | €2,926 | €3,392 | +€466 | +15.9% |
| Furniture and vehicles | 24 | €26,734 | €19,441 | -€7,293 | -27.3% |
| Other tangible fixed assets | 26 | €7,577 | €5,733 | -€1,845 | -24.3% |
| Financial fixed assets | 28 | €509 | €509 | = | 0.0% |
| Current assets | 29/58 | €55,000 | €58,881 | +€3,881 | +7.1% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €3,881 | +€3,881 | |
| Trade receivables | 40 | - | €3,881 | +€3,881 | |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,747 | €87,956 | -€4,792 | -5.2% |
| Equity | 10/15 | €34,923 | €55,162 | +€20,238 | +58.0% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €7,507 | €7,507 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €4,007 | €4,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,583 | €12,655 | +€20,238 | |
| Amounts payable | 17/49 | €57,824 | €32,794 | -€25,030 | -43.3% |
| Amounts payable after more than one year | 17 | €43,421 | €17,782 | -€25,639 | -59.0% |
| Financial debts | 170/4 | €20,421 | €12,782 | -€7,639 | -37.4% |
| Other amounts payable | 178/9 | €23,000 | €5,000 | -€18,000 | -78.3% |
| Amounts payable within one year | 42/48 | €14,403 | €15,012 | +€610 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €7,321 | €7,639 | +€319 | +4.4% |
| Financial debts | 43 | €3,724 | €4,994 | +€1,270 | +34.1% |
| Credit institutions | 430/8 | €3,724 | €4,994 | +€1,270 | +34.1% |
| Trade debts | 44 | €708 | €1,491 | +€783 | +111% |
| Suppliers | 440/4 | €708 | €1,491 | +€783 | +111% |
| Taxes, remuneration and social security | 45 | €2,428 | €863 | -€1,566 | -64.5% |
| Taxes | 450/3 | €2,428 | €863 | -€1,566 | -64.5% |
| Other amounts payable | 47/48 | €222 | €26 | -€196 | -88.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,393 | €9,994 | -€1,400 | -12.3% |
| Other operating charges | 640/8 | €657 | €505 | -€152 | -23.1% |
| Gross operating margin | 9900 | €30,463 | €32,279 | +€1,815 | +6.0% |
| Operating profit (loss) | 9901 | €18,413 | €21,780 | +€3,367 | +18.3% |
| Financial income | 75/76B | - | €159 | +€159 | |
| Recurring financial income | 75 | - | €159 | +€159 | |
| Financial charges | 65/66B | €2,033 | €1,564 | -€469 | -23.1% |
| Recurring financial charges | 65 | €2,033 | €1,564 | -€469 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €16,380 | €20,375 | +€3,995 | +24.4% |
| Income taxes | 67/77 | €146 | €137 | -€9 | -6.5% |
| Profit (loss) for the period | 9904 | €16,234 | €20,238 | +€4,004 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,234 | €20,238 | +€4,004 | +24.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.