Hostellerie DE BIEK: 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
Hostellerie DE BIEK
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€39,986
2024 · €1,968-€41,955
Equity
€229,369
2024 · €280,916-€51,547
Cash
€34,327
2024 · €60,982-€26,655
Balance sheet total
€1.5m
2024 · €1.6m-€107,016
Largest movements
Assets
- Tangible fixed assets -€75,906
down €75,906 (-5.0%), from €1.5m to €1.5m
of which Land and buildings: -€86,191
- Cash -€26,655
down €26,655 (-43.7%), from €60,982 to €34,327
mainly Debts after one year (-€77,354) and Net result for the year (-€39,986)
Equity and liabilities
- Debts after one year -€77,354
down €77,354 (-15.5%), from €499,256 to €421,901
- Reserves -€39,986
down €39,986 (-70.3%), from €56,847 to €16,860
Income statement
- Purchases and services -€562,571
down €562,571 (-57.3%), from €981,658 to €419,087
- Gross operating margin -€83,310
down €83,310 (-20.1%), from €413,711 to €330,400
- Staff costs -€44,009
down €44,009 (-15.0%), from €294,024 to €250,015
- Turnover -€32,170
down €32,170 (-2.3%), from €1.4m to €1.4m
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
€1,968
Gross operating margin
-€83,310
Staff costs
+€44,009
Depreciation
-€3,389
Other operating charges
-€110
Financial income
+€0
Financial charges
+€1,288
Taxes
-€444
Result 2025
-€39,986
raises the resultlowers the result
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
+€85,176
Investment
-€25,146
Financing
-€86,684
Cash 2024
€60,982
From operations (derived)
+€85,176
Net result for the year
-€39,986
Depreciation
+€101,105
Stocks and contracts
+€445
Receivables within one year
+€3,957
Trade debts
-€4,513
Tax, wage and social debts
+€8,263
Advances received
+€7,193
Other debts
+€8,711
Investment (derived)
-€25,146
Investment in fixed assets (net)
-€25,215
Current investments
+€69
Financing
-€86,684
Debts after one year
-€77,354
Current portion of long-term debt
+€2,230
Contributions, distributions and other
-€11,560
Cash 2025
€34,327
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,630,424 | €1,523,408 | -€107,016 | -6.6% |
| Fixed assets | 21/28 | €1,533,671 | €1,457,781 | -€75,890 | -4.9% |
| Tangible fixed assets | 22/27 | €1,533,108 | €1,457,201 | -€75,906 | -5.0% |
| Land and buildings | 22 | €1,442,530 | €1,356,340 | -€86,191 | -6.0% |
| Plant, machinery and equipment | 23 | €84,072 | €95,104 | +€11,032 | +13.1% |
| Furniture and vehicles | 24 | €6,005 | €4,721 | -€1,284 | -21.4% |
| Assets under construction and advance payments | 27 | €500 | €1,037 | +€537 | +107% |
| Financial fixed assets | 28 | €564 | €580 | +€16 | +2.9% |
| Current assets | 29/58 | €96,753 | €65,627 | -€31,126 | -32.2% |
| Stocks and contracts in progress | 3 | €22,701 | €22,256 | -€445 | -2.0% |
| Stocks | 30/36 | €22,701 | €22,256 | -€445 | -2.0% |
| Amounts receivable within one year | 40/41 | €13,001 | €9,043 | -€3,957 | -30.4% |
| Trade receivables | 40 | €8,302 | €8,741 | +€439 | +5.3% |
| Other amounts receivable | 41 | €4,699 | €303 | -€4,396 | -93.6% |
| Current investments | 50/53 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €60,982 | €34,327 | -€26,655 | -43.7% |
| Total equity and liabilities | 10/49 | €1,630,424 | €1,523,408 | -€107,016 | -6.6% |
| Equity | 10/15 | €280,916 | €229,369 | -€51,547 | -18.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €56,847 | €16,860 | -€39,986 | -70.3% |
| Distributable reserves | 133 | €56,847 | €16,860 | -€39,986 | -70.3% |
| Investment grants | 15 | €99,069 | €87,509 | -€11,560 | -11.7% |
| Amounts payable | 17/49 | €1,349,508 | €1,294,039 | -€55,469 | -4.1% |
| Amounts payable after more than one year | 17 | €499,256 | €421,901 | -€77,354 | -15.5% |
| Financial debts | 170/4 | €499,256 | €421,901 | -€77,354 | -15.5% |
| Amounts payable within one year | 42/48 | €850,252 | €872,138 | +€21,885 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €75,124 | €77,354 | +€2,230 | +3.0% |
| Trade debts | 44 | €174,560 | €170,047 | -€4,513 | -2.6% |
| Suppliers | 440/4 | €174,560 | €170,047 | -€4,513 | -2.6% |
| Advances received on contracts in progress | 46 | €5,824 | €13,017 | +€7,193 | +124% |
| Taxes, remuneration and social security | 45 | €36,016 | €44,279 | +€8,263 | +22.9% |
| Taxes | 450/3 | €6,974 | €4,668 | -€2,306 | -33.1% |
| Remuneration and social security | 454/9 | €29,042 | €39,611 | +€10,569 | +36.4% |
| Other amounts payable | 47/48 | €558,729 | €567,440 | +€8,711 | +1.6% |
| Turnover | 70 | €1,395,369 | €1,363,199 | -€32,170 | -2.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €981,658 | €419,087 | -€562,571 | -57.3% |
| Remuneration, social security and pensions | 62 | €294,024 | €250,015 | -€44,009 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,716 | €101,105 | +€3,389 | +3.5% |
| Other operating charges | 640/8 | €13,665 | €13,775 | +€110 | +0.8% |
| Gross operating margin | 9900 | €413,711 | €330,400 | -€83,310 | -20.1% |
| Operating profit (loss) | 9901 | €8,305 | -€34,495 | -€42,799 | |
| Financial income | 75/76B | €11,561 | €11,561 | +€0 | 0.0% |
| Recurring financial income | 75 | €11,561 | €11,561 | +€0 | 0.0% |
| Financial charges | 65/66B | €17,873 | €16,584 | -€1,288 | -7.2% |
| Recurring financial charges | 65 | €17,873 | €16,584 | -€1,288 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €1,993 | -€39,518 | -€41,511 | |
| Income taxes | 67/77 | €25 | €469 | +€444 | +1,784% |
| Profit (loss) for the period | 9904 | €1,968 | -€39,986 | -€41,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,968 | -€39,986 | -€41,955 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.