GUEST HOUSE: 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.
GUEST HOUSE
Largest movements
- Cash +€210,242
up €210,242 (+52.5%), from €400,144 to €610,386
mainly Net result for the year (+€161,378) and Other debts (+€105,000)
- Receivables within one year -€100,049
down €100,049 (-66.0%), from €151,639 to €51,590
of which Other amounts receivable: -€101,864
- Receivables after one year +€75,000
new in 2025: €75,000
- Tangible fixed assets -€62,715
down €62,715 (-10.2%), from €617,141 to €554,426
of which Land and buildings: -€47,650
- Stocks and contracts +€20,488
up €20,488 (+61.8%), from €33,146 to €53,634
- Other debts +€105,000
new in 2025: €105,000
- Tax, wage and social debts +€62,277
up €62,277 (+69.2%), from €90,029 to €152,306
of which Taxes: +€53,179
- Debts after one year -€22,707
down €22,707 (-43.3%), from €52,452 to €29,745
- Trade debts -€16,179
down €16,179 (-12.5%), from €129,003 to €112,824
No income-statement line moved by more than 1% of the activity.
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,207,271 | €1,349,838 | +€142,567 | +11.8% |
| Fixed assets | 21/28 | €617,790 | €555,075 | -€62,715 | -10.2% |
| Tangible fixed assets | 22/27 | €617,141 | €554,426 | -€62,715 | -10.2% |
| Land and buildings | 22 | €504,259 | €456,609 | -€47,650 | -9.4% |
| Plant, machinery and equipment | 23 | €94,532 | €73,015 | -€21,518 | -22.8% |
| Furniture and vehicles | 24 | €18,349 | €24,802 | +€6,453 | +35.2% |
| Financial fixed assets | 28 | €649 | €649 | = | 0.0% |
| Current assets | 29/58 | €589,481 | €794,763 | +€205,282 | +34.8% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Trade receivables | 290 | - | €75,000 | +€75,000 | |
| Stocks and contracts in progress | 3 | €33,146 | €53,634 | +€20,488 | +61.8% |
| Stocks | 30/36 | €33,146 | €53,634 | +€20,488 | +61.8% |
| Amounts receivable within one year | 40/41 | €151,639 | €51,590 | -€100,049 | -66.0% |
| Trade receivables | 40 | €49,775 | €51,590 | +€1,815 | +3.6% |
| Other amounts receivable | 41 | €101,864 | - | -€101,864 | |
| Cash at bank and in hand | 54/58 | €400,144 | €610,386 | +€210,242 | +52.5% |
| Deferred charges and accrued income | 490/1 | €4,552 | €4,153 | -€399 | -8.8% |
| Total equity and liabilities | 10/49 | €1,207,271 | €1,349,838 | +€142,567 | +11.8% |
| Equity | 10/15 | €909,823 | €924,401 | +€14,578 | +1.6% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Capital | 10 | €140,000 | €140,000 | = | 0.0% |
| Issued capital | 100 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €60,500 | €60,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Legal reserve | 130 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €46,500 | €46,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €709,323 | €720,701 | +€11,378 | +1.6% |
| Investment grants | 15 | - | €3,200 | +€3,200 | |
| Amounts payable | 17/49 | €297,448 | €425,437 | +€127,989 | +43.0% |
| Amounts payable after more than one year | 17 | €52,452 | €29,745 | -€22,707 | -43.3% |
| Financial debts | 170/4 | €52,452 | €29,745 | -€22,707 | -43.3% |
| Amounts payable within one year | 42/48 | €244,160 | €395,366 | +€151,206 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €25,128 | €25,237 | +€108 | +0.4% |
| Trade debts | 44 | €129,003 | €112,824 | -€16,179 | -12.5% |
| Suppliers | 440/4 | €129,003 | €112,824 | -€16,179 | -12.5% |
| Taxes, remuneration and social security | 45 | €90,029 | €152,306 | +€62,277 | +69.2% |
| Taxes | 450/3 | €45,293 | €98,472 | +€53,179 | +117% |
| Remuneration and social security | 454/9 | €44,736 | €53,834 | +€9,098 | +20.3% |
| Other amounts payable | 47/48 | - | €105,000 | +€105,000 | |
| Accrued charges and deferred income | 492/3 | €836 | €326 | -€510 | -61.0% |
| Non-recurring operating income | 76A | - | €2,400 | +€2,400 | |
| Remuneration, social security and pensions | 62 | €498,199 | €498,007 | -€191 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,418 | €93,724 | -€694 | -0.7% |
| Other operating charges | 640/8 | €10,838 | €13,562 | +€2,724 | +25.1% |
| Gross operating margin | 9900 | €826,111 | €825,897 | -€214 | 0.0% |
| Operating profit (loss) | 9901 | €222,656 | €220,604 | -€2,052 | -0.9% |
| Financial income | 75/76B | €3,259 | €4,278 | +€1,019 | +31.3% |
| Recurring financial income | 75 | €3,259 | €4,278 | +€1,019 | +31.3% |
| Financial charges | 65/66B | €6,325 | €6,217 | -€108 | -1.7% |
| Recurring financial charges | 65 | €6,325 | €6,217 | -€108 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €219,590 | €218,666 | -€925 | -0.4% |
| Income taxes | 67/77 | €56,493 | €57,288 | +€795 | +1.4% |
| Profit (loss) for the period | 9904 | €163,097 | €161,378 | -€1,719 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €163,097 | €161,378 | -€1,719 | -1.1% |
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 29 October 2026 via checked.be.