Guesthouse B: 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.
Guesthouse B
Largest movements
- Tangible fixed assets -€60,051
down €60,051 (-20.4%), from €294,375 to €234,324
of which Land and buildings: -€46,953
- Intangible fixed assets -€31,069
down €31,069 (-64.6%), from €48,114 to €17,045
- Receivables within one year -€23,060
down €23,060 (-60.3%), from €38,260 to €15,200
of which Trade receivables: -€17,230
- Profit (loss) carried forward -€192,059
down €192,059 (-78.7%), from -€244,050 to -€436,110
- Other debts +€153,440
up €153,440 (+59.2%), from €258,988 to €412,428
- Debts after one year -€33,392
down €33,392 (-18.8%), from €177,222 to €143,831
- Tax, wage and social debts -€26,998
down €26,998 (-86.2%), from €31,311 to €4,313
of which Taxes: -€25,100
- Trade debts -€16,644
down €16,644 (-46.1%), from €36,127 to €19,483
- Staff costs -€34,485
down €34,485 (-34.7%), from €99,320 to €64,835
- Depreciation -€9,519
down €9,519 (-8.2%), from €116,606 to €107,088
- Gross operating margin +€7,732
up €7,732 (+32.3%), from -€23,933 to -€16,201
- Financial charges -€277
down €277 (-10.2%), from €2,712 to €2,435
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 | €438,945 | €323,478 | -€115,468 | -26.3% |
| Fixed assets | 21/28 | €392,489 | €301,369 | -€91,120 | -23.2% |
| Intangible fixed assets | 21 | €48,114 | €17,045 | -€31,069 | -64.6% |
| Tangible fixed assets | 22/27 | €294,375 | €234,324 | -€60,051 | -20.4% |
| Land and buildings | 22 | €256,092 | €209,139 | -€46,953 | -18.3% |
| Plant, machinery and equipment | 23 | €25,012 | €20,446 | -€4,566 | -18.3% |
| Furniture and vehicles | 24 | €13,271 | €4,739 | -€8,532 | -64.3% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €46,457 | €22,109 | -€24,348 | -52.4% |
| Amounts receivable within one year | 40/41 | €38,260 | €15,200 | -€23,060 | -60.3% |
| Trade receivables | 40 | €32,116 | €14,886 | -€17,230 | -53.6% |
| Other amounts receivable | 41 | €6,144 | €314 | -€5,830 | -94.9% |
| Cash at bank and in hand | 54/58 | €8,197 | €4,268 | -€3,929 | -47.9% |
| Deferred charges and accrued income | 490/1 | €0 | €2,641 | +€2,641 | |
| Total equity and liabilities | 10/49 | €438,945 | €323,478 | -€115,468 | -26.3% |
| Equity | 10/15 | -€97,908 | -€289,968 | -€192,059 | -196% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €139,942 | €139,942 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €138,082 | €138,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€244,050 | -€436,110 | -€192,059 | -78.7% |
| Amounts payable | 17/49 | €536,854 | €613,445 | +€76,592 | +14.3% |
| Amounts payable after more than one year | 17 | €177,222 | €143,831 | -€33,392 | -18.8% |
| Financial debts | 170/4 | €177,222 | €143,831 | -€33,392 | -18.8% |
| Amounts payable within one year | 42/48 | €359,631 | €469,615 | +€109,983 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €33,058 | €33,392 | +€333 | +1.0% |
| Financial debts | 43 | €148 | €0 | -€148 | -100% |
| Credit institutions | 430/8 | €148 | €0 | -€148 | -100% |
| Trade debts | 44 | €36,127 | €19,483 | -€16,644 | -46.1% |
| Suppliers | 440/4 | €36,127 | €19,483 | -€16,644 | -46.1% |
| Taxes, remuneration and social security | 45 | €31,311 | €4,313 | -€26,998 | -86.2% |
| Taxes | 450/3 | €25,100 | €0 | -€25,100 | -100% |
| Remuneration and social security | 454/9 | €6,211 | €4,313 | -€1,899 | -30.6% |
| Other amounts payable | 47/48 | €258,988 | €412,428 | +€153,440 | +59.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €99,320 | €64,835 | -€34,485 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,606 | €107,088 | -€9,519 | -8.2% |
| Other operating charges | 640/8 | €1,486 | €1,509 | +€23 | +1.5% |
| Gross operating margin | 9900 | -€23,933 | -€16,201 | +€7,732 | +32.3% |
| Operating profit (loss) | 9901 | -€241,345 | -€189,632 | +€51,713 | +21.4% |
| Financial income | 75/76B | €7 | €8 | +€1 | +15.9% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +15.9% |
| Financial charges | 65/66B | €2,712 | €2,435 | -€277 | -10.2% |
| Recurring financial charges | 65 | €2,712 | €2,435 | -€277 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€244,050 | -€192,059 | +€51,991 | +21.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€244,050 | -€192,059 | +€51,991 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€244,050 | -€192,059 | +€51,991 | +21.3% |
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 25 October 2026 via checked.be.