HOSTELLERIE DAISELDAELE: 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.
HOSTELLERIE DAISELDAELE
Largest movements
- Cash +€13,762
up €13,762 (+335%), from €4,102 to €17,864
mainly Net result for the year (+€17,578) and Trade debts (+€17,296)
- Receivables within one year +€3,981
up €3,981 (+7,081%), from €56 to €4,037
of which Trade receivables: +€4,014
- Stocks and contracts +€1,900
new in 2025: €1,900
- Tangible fixed assets +€1,469
up €1,469 (+3.0%), from €48,466 to €49,935
of which Plant, machinery and equipment: +€4,034
- Deferred charges and accrued income -€1,443
down €1,443 (-77.7%), from €1,858 to €415
- Profit (loss) carried forward +€32,894
up €32,894 (+58.6%), from -€56,130 to -€23,235
- Trade debts +€17,296
up €17,296 (+942%), from €1,835 to €19,131
- Reserves -€15,317
no longer reported in 2025 (was €15,317)
- Debts after one year -€15,000
down €15,000 (-21.4%), from €70,000 to €55,000
- Other debts -€1,434
down €1,434 (-49.7%), from €2,887 to €1,453
- Gross operating margin +€45,505
up €45,505 (+1,284%), from €3,543 to €49,048
- Staff costs +€15,527
up €15,527 (+242%), from €6,424 to €21,952
- Depreciation +€5,373
up €5,373 (+256%), from €2,098 to €7,471
- Other operating charges +€1,049
up €1,049 (+155%), from €676 to €1,726
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 | €54,482 | €74,151 | +€19,668 | +36.1% |
| Fixed assets | 21/28 | €48,466 | €49,935 | +€1,469 | +3.0% |
| Tangible fixed assets | 22/27 | €48,466 | €49,935 | +€1,469 | +3.0% |
| Land and buildings | 22 | €31,431 | €29,846 | -€1,585 | -5.0% |
| Plant, machinery and equipment | 23 | €15,427 | €19,461 | +€4,034 | +26.2% |
| Furniture and vehicles | 24 | €1,608 | €628 | -€980 | -60.9% |
| Current assets | 29/58 | €6,017 | €24,216 | +€18,199 | +302% |
| Stocks and contracts in progress | 3 | - | €1,900 | +€1,900 | |
| Stocks | 30/36 | - | €1,900 | +€1,900 | |
| Amounts receivable within one year | 40/41 | €56 | €4,037 | +€3,981 | +7,081% |
| Trade receivables | 40 | - | €4,014 | +€4,014 | |
| Other amounts receivable | 41 | €56 | €23 | -€33 | -58.8% |
| Cash at bank and in hand | 54/58 | €4,102 | €17,864 | +€13,762 | +335% |
| Deferred charges and accrued income | 490/1 | €1,858 | €415 | -€1,443 | -77.7% |
| Total equity and liabilities | 10/49 | €54,482 | €74,151 | +€19,668 | +36.1% |
| Equity | 10/15 | -€22,213 | -€4,635 | +€17,578 | +79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,317 | - | -€15,317 | |
| Distributable reserves | 133 | €15,317 | - | -€15,317 | |
| Profit (loss) carried forward | 14 | -€56,130 | -€23,235 | +€32,894 | +58.6% |
| Amounts payable | 17/49 | €76,695 | €78,786 | +€2,091 | +2.7% |
| Amounts payable after more than one year | 17 | €70,000 | €55,000 | -€15,000 | -21.4% |
| Financial debts | 170/4 | €70,000 | €55,000 | -€15,000 | -21.4% |
| Amounts payable within one year | 42/48 | €6,695 | €23,786 | +€17,091 | +255% |
| Trade debts | 44 | €1,835 | €19,131 | +€17,296 | +942% |
| Suppliers | 440/4 | €1,835 | €19,131 | +€17,296 | +942% |
| Taxes, remuneration and social security | 45 | €1,973 | €3,202 | +€1,229 | +62.3% |
| Taxes | 450/3 | €1,288 | €3,202 | +€1,914 | +149% |
| Remuneration and social security | 454/9 | €685 | - | -€685 | |
| Other amounts payable | 47/48 | €2,887 | €1,453 | -€1,434 | -49.7% |
| Remuneration, social security and pensions | 62 | €6,424 | €21,952 | +€15,527 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €7,471 | +€5,373 | +256% |
| Other operating charges | 640/8 | €676 | €1,726 | +€1,049 | +155% |
| Gross operating margin | 9900 | €3,543 | €49,048 | +€45,505 | +1,284% |
| Operating profit (loss) | 9901 | -€5,656 | €17,900 | +€23,556 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +89.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +89.3% |
| Financial charges | 65/66B | €32 | €323 | +€291 | +896% |
| Recurring financial charges | 65 | €32 | €323 | +€291 | +896% |
| Profit (loss) for the period before taxes | 9903 | -€5,688 | €17,578 | +€23,265 | |
| Profit (loss) for the period | 9904 | -€5,688 | €17,578 | +€23,265 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,688 | €17,578 | +€23,265 |
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 19 October 2026 via checked.be.