GROTTES DE HAN: 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
GROTTES DE HAN
NACE 93.299, Other amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.5m
2024 · -€96,256-€1.4m
Equity
€7.4m
2024 · €8.9m-€1.5m
Cash
€1.2m
2024 · €745,367+€456,166
Balance sheet total
€19.6m
2024 · €17.6m+€1.9m
Largest movements
Assets
- Tangible fixed assets +€2.8m
up €2.8m (+20.1%), from €13.9m to €16.7m
of which Assets under construction and advance payments: +€2.4m
- Current investments -€1.3m
no longer reported in 2025 (was €1.3m)
- Cash +€456,166
up €456,166 (+61.2%), from €745,367 to €1.2m
mainly Debts after one year (+€2.8m) and Depreciation (+€1.3m)
- Receivables within one year -€213,724
down €213,724 (-32.8%), from €652,493 to €438,769
of which Other amounts receivable: -€178,897
Equity and liabilities
- Debts after one year +€2.8m
up €2.8m (+52.8%), from €5.3m to €8.1m
- Profit (loss) carried forward -€1.5m
down €1.5m, from €82,352 to -€1.4m
- Provisions +€398,068
up €398,068 (+265%), from €150,058 to €548,126
of which Provisions for liabilities and charges: +€396,585
- Trade debts -€341,791
down €341,791 (-24.9%), from €1.4m to €1.0m
- Short-term financial debts +€310,248
up €310,248 (+415%), from €74,752 to €385,000
Income statement
- Services and other goods +€231,083
up €231,083 (+5.7%), from €4.1m to €4.3m
- Staff costs +€220,055
up €220,055 (+4.6%), from €4.8m to €5.0m
- Turnover -€176,266
down €176,266 (-1.5%), from €11.6m to €11.4m
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
-€96,256
Turnover
-€176,266
Other operating income
+€15,400
Goods and materials
+€110,923
Services and other goods
-€231,083
Staff costs
-€220,055
Depreciation
+€36,928
Write-downs
-€4,675
Other operating charges
-€17,533
Other operating items
-€780,195
Financial income
-€61,802
Financial charges
-€76,700
Taxes
+€14,074
Result 2025
-€1.5m
raises the resultlowers the resultnot broken down further in the accounts
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
+€236,543
Investment
-€2.9m
Financing
+€3.1m
Cash 2024
€745,367
From operations (derived)
+€236,543
Net result for the year
-€1.5m
Depreciation
+€1.3m
Stocks and contracts
-€15,045
Receivables within one year
+€213,724
Deferred charges and accrued income
-€31,149
Provisions
+€398,068
Trade debts
-€341,791
Tax, wage and social debts
-€687
Advances received
+€155,223
Other debts
-€16,139
Accrued charges and deferred income
+€51,818
Investment (derived)
-€2.9m
Investment in fixed assets (net)
-€4.2m
Current investments
+€1.3m
Financing
+€3.1m
Debts after one year
+€2.8m
Current portion of long-term debt
+€91,113
Short-term financial debts
+€310,248
Contributions, distributions and other
-€42,908
Cash 2025
€1.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,645,053 | €19,552,580 | +€1.9m | +10.8% |
| Fixed assets | 21/28 | €14,452,264 | €17,371,156 | +€2.9m | +20.2% |
| Intangible fixed assets | 21 | €547,293 | €675,028 | +€127,735 | +23.3% |
| Tangible fixed assets | 22/27 | €13,899,921 | €16,689,577 | +€2.8m | +20.1% |
| Land and buildings | 22 | €4,778,216 | €4,954,421 | +€176,206 | +3.7% |
| Plant, machinery and equipment | 23 | €4,093,711 | €4,038,862 | -€54,849 | -1.3% |
| Furniture and vehicles | 24 | €1,302,172 | €1,540,842 | +€238,670 | +18.3% |
| Leasing and similar rights | 25 | €14,695 | €12,914 | -€1,781 | -12.1% |
| Assets under construction and advance payments | 27 | €3,711,127 | €6,142,538 | +€2.4m | +65.5% |
| Financial fixed assets | 28 | €5,051 | €6,551 | +€1,500 | +29.7% |
| Other financial fixed assets | 284/8 | €5,051 | €6,551 | +€1,500 | +29.7% |
| Shares | 284 | €1,636 | €1,636 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,414 | €4,914 | +€1,500 | +43.9% |
| Current assets | 29/58 | €3,192,789 | €2,181,424 | -€1.0m | -31.7% |
| Stocks and contracts in progress | 3 | €339,760 | €354,805 | +€15,045 | +4.4% |
| Stocks | 30/36 | €339,760 | €354,805 | +€15,045 | +4.4% |
| Raw materials and consumables | 30/31 | €268,548 | €276,047 | +€7,499 | +2.8% |
| Goods purchased for resale | 34 | €71,213 | €78,758 | +€7,546 | +10.6% |
| Amounts receivable within one year | 40/41 | €652,493 | €438,769 | -€213,724 | -32.8% |
| Trade receivables | 40 | €274,298 | €239,470 | -€34,828 | -12.7% |
| Other amounts receivable | 41 | €378,195 | €199,298 | -€178,897 | -47.3% |
| Current investments | 50/53 | €1,300,000 | - | -€1.3m | |
| Other investments | 51/53 | €1,300,000 | - | -€1.3m | |
| Cash at bank and in hand | 54/58 | €745,367 | €1,201,533 | +€456,166 | +61.2% |
| Deferred charges and accrued income | 490/1 | €155,168 | €186,318 | +€31,149 | +20.1% |
| Total equity and liabilities | 10/49 | €17,645,053 | €19,552,580 | +€1.9m | +10.8% |
| Equity | 10/15 | €8,883,427 | €7,353,279 | -€1.5m | -17.2% |
| Contributions | 10/11 | €7,708,375 | €7,708,375 | = | 0.0% |
| Capital | 10 | €4,197,097 | €4,197,097 | = | 0.0% |
| Issued capital | 100 | €4,197,097 | €4,197,097 | = | 0.0% |
| Contributions outside capital | 11 | €3,511,278 | €3,511,278 | = | 0.0% |
| Share premium | 1100/10 | €3,511,278 | €3,511,278 | = | 0.0% |
| Reserves | 13 | €488,746 | €488,746 | = | 0.0% |
| Non-distributable reserves | 130/1 | €469,996 | €469,996 | = | 0.0% |
| Legal reserve | 130 | €286,429 | €286,429 | = | 0.0% |
| Reserves not available under the articles | 1311 | €183,567 | €183,567 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,352 | -€1,404,888 | -€1.5m | |
| Investment grants | 15 | €603,954 | €561,046 | -€42,908 | -7.1% |
| Provisions and deferred taxes | 16 | €150,058 | €548,126 | +€398,068 | +265% |
| Provisions for liabilities and charges | 160/5 | €119,688 | €516,273 | +€396,585 | +331% |
| Other liabilities and charges | 164/5 | €119,688 | €516,273 | +€396,585 | +331% |
| Deferred taxes | 168 | €30,370 | €31,852 | +€1,483 | +4.9% |
| Amounts payable | 17/49 | €8,611,568 | €11,651,176 | +€3.0m | +35.3% |
| Amounts payable after more than one year | 17 | €5,286,599 | €8,076,421 | +€2.8m | +52.8% |
| Financial debts | 170/4 | €5,286,599 | €8,076,421 | +€2.8m | +52.8% |
| Credit institutions | 173 | €5,286,599 | €8,076,421 | +€2.8m | +52.8% |
| Amounts payable within one year | 42/48 | €3,256,527 | €3,454,494 | +€197,967 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €1,006,530 | €1,097,643 | +€91,113 | +9.1% |
| Financial debts | 43 | €74,752 | €385,000 | +€310,248 | +415% |
| Credit institutions | 430/8 | €74,752 | €385,000 | +€310,248 | +415% |
| Trade debts | 44 | €1,373,104 | €1,031,313 | -€341,791 | -24.9% |
| Suppliers | 440/4 | €1,373,104 | €1,031,313 | -€341,791 | -24.9% |
| Advances received on contracts in progress | 46 | €62,596 | €217,819 | +€155,223 | +248% |
| Taxes, remuneration and social security | 45 | €683,381 | €682,693 | -€687 | -0.1% |
| Taxes | 450/3 | €28,844 | €38,548 | +€9,705 | +33.6% |
| Remuneration and social security | 454/9 | €654,537 | €644,145 | -€10,392 | -1.6% |
| Other amounts payable | 47/48 | €56,164 | €40,025 | -€16,139 | -28.7% |
| Accrued charges and deferred income | 492/3 | €68,442 | €120,260 | +€51,818 | +75.7% |
| Operating income | 70/76A | €11,791,807 | €11,583,132 | -€208,675 | -1.8% |
| Turnover | 70 | €11,618,015 | €11,441,750 | -€176,266 | -1.5% |
| Own construction capitalised | 72 | €122,767 | €47,253 | -€75,514 | -61.5% |
| Other operating income | 74 | €44,319 | €59,719 | +€15,400 | +34.7% |
| Non-recurring operating income | 76A | €6,706 | €34,411 | +€27,705 | +413% |
| Operating charges | 60/66A | €11,804,806 | €12,862,687 | +€1.1m | +9.0% |
| Goods for resale, raw materials and consumables | 60 | €1,481,600 | €1,370,677 | -€110,923 | -7.5% |
| Purchases | 600/8 | €1,453,257 | €1,384,200 | -€69,057 | -4.8% |
| Change in stocks: decrease (increase) | 609 | €28,343 | -€13,523 | -€41,866 | |
| Services and other goods | 61 | €4,081,589 | €4,312,671 | +€231,083 | +5.7% |
| Remuneration, social security and pensions | 62 | €4,796,602 | €5,016,657 | +€220,055 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,346,690 | €1,309,762 | -€36,928 | -2.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,458 | €1,216 | +€4,675 | |
| Other operating charges | 640/8 | €108,773 | €126,306 | +€17,533 | +16.1% |
| Non-recurring operating charges | 66A | -€6,990 | €725,397 | +€732,386 | |
| Operating profit (loss) | 9901 | -€12,998 | -€1,279,555 | -€1.3m | -9,744% |
| Financial income | 75/76B | €126,702 | €64,901 | -€61,802 | -48.8% |
| Recurring financial income | 75 | €126,702 | €64,901 | -€61,802 | -48.8% |
| Income from financial fixed assets | 750 | €10 | - | -€10 | |
| Income from current assets | 751 | €58,612 | €9,829 | -€48,784 | -83.2% |
| Other financial income | 752/9 | €68,080 | €55,072 | -€13,008 | -19.1% |
| Financial charges | 65/66B | €198,957 | €275,658 | +€76,700 | +38.6% |
| Recurring financial charges | 65 | €198,957 | €275,658 | +€76,700 | +38.6% |
| Debt charges | 650 | €122,147 | €210,897 | +€88,750 | +72.7% |
| Other financial charges | 652/9 | €76,810 | €64,761 | -€12,050 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€85,253 | -€1,490,312 | -€1.4m | -1,648% |
| Transfer from deferred taxes | 780 | €2,567 | €2,567 | = | 0.0% |
| Income taxes | 67/77 | €13,570 | -€504 | -€14,074 | |
| Taxes | 670/3 | €13,570 | €5,469 | -€8,101 | -59.7% |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,973 | +€5,973 | |
| Profit (loss) for the period | 9904 | -€96,256 | -€1,487,240 | -€1.4m | -1,445% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,256 | -€1,487,240 | -€1.4m | -1,445% |
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 27 October 2026 via checked.be.