HOTEL KEMPENRUST: 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.
HOTEL KEMPENRUST
Largest movements
- Receivables within one year +€69,496
up €69,496 (+86.9%), from €79,978 to €149,473
of which Other amounts receivable: +€55,600
- Cash +€5,715
up €5,715 (+25.3%), from €22,591 to €28,306
mainly Net result for the year (+€35,451) and Trade debts (+€26,851)
- Reserves +€35,451
up €35,451 (+44.1%), from €80,448 to €115,899
of which Distributable reserves: +€35,451
- Trade debts +€26,851
up €26,851 (+103%), from €26,002 to €52,853
- Tax, wage and social debts +€11,032
up €11,032 (+102%), from €10,805 to €21,837
of which Taxes: +€14,208
- Gross operating margin +€36,258
up €36,258 (+78.7%), from €46,081 to €82,339
- Taxes +€10,823
up €10,823 (+358%), from €3,023 to €13,846
- Other operating charges +€6,247
up €6,247 (+78.4%), from €7,970 to €14,216
- Financial income +€2,856
up €2,856 (+16,790%), from €17 to €2,873
- Depreciation +€2,256
up €2,256 (+159%), from €1,419 to €3,675
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 | €139,565 | €212,899 | +€73,334 | +52.5% |
| Fixed assets | 21/28 | €34,010 | €32,132 | -€1,878 | -5.5% |
| Intangible fixed assets | 21 | €2,475 | €1,910 | -€566 | -22.9% |
| Tangible fixed assets | 22/27 | €21,034 | €19,723 | -€1,312 | -6.2% |
| Plant, machinery and equipment | 23 | €4,829 | €3,929 | -€900 | -18.6% |
| Furniture and vehicles | 24 | €1,992 | €3,051 | +€1,059 | +53.2% |
| Other tangible fixed assets | 26 | €14,213 | €12,743 | -€1,470 | -10.3% |
| Financial fixed assets | 28 | €10,500 | €10,500 | = | 0.0% |
| Current assets | 29/58 | €105,555 | €180,767 | +€75,211 | +71.3% |
| Stocks and contracts in progress | 3 | €2,987 | €2,987 | = | 0.0% |
| Stocks | 30/36 | €2,987 | €2,987 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €79,978 | €149,473 | +€69,496 | +86.9% |
| Trade receivables | 40 | €28,325 | €42,220 | +€13,896 | +49.1% |
| Other amounts receivable | 41 | €51,653 | €107,253 | +€55,600 | +108% |
| Cash at bank and in hand | 54/58 | €22,591 | €28,306 | +€5,715 | +25.3% |
| Total equity and liabilities | 10/49 | €139,565 | €212,899 | +€73,334 | +52.5% |
| Equity | 10/15 | €102,758 | €138,209 | +€35,451 | +34.5% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Reserves | 13 | €80,448 | €115,899 | +€35,451 | +44.1% |
| Non-distributable reserves | 130/1 | €2,229 | €2,229 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,229 | €2,229 | = | 0.0% |
| Distributable reserves | 133 | €78,219 | €113,670 | +€35,451 | +45.3% |
| Amounts payable | 17/49 | €36,807 | €74,690 | +€37,883 | +103% |
| Amounts payable within one year | 42/48 | €36,807 | €74,690 | +€37,883 | +103% |
| Trade debts | 44 | €26,002 | €52,853 | +€26,851 | +103% |
| Suppliers | 440/4 | €26,002 | €52,853 | +€26,851 | +103% |
| Taxes, remuneration and social security | 45 | €10,805 | €21,837 | +€11,032 | +102% |
| Taxes | 450/3 | €6,726 | €20,934 | +€14,208 | +211% |
| Remuneration and social security | 454/9 | €4,079 | €903 | -€3,176 | -77.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €16,357 | €14,208 | -€2,149 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €3,675 | +€2,256 | +159% |
| Other operating charges | 640/8 | €7,970 | €14,216 | +€6,247 | +78.4% |
| Gross operating margin | 9900 | €46,081 | €82,339 | +€36,258 | +78.7% |
| Operating profit (loss) | 9901 | €20,335 | €50,239 | +€29,904 | +147% |
| Financial income | 75/76B | €17 | €2,873 | +€2,856 | +16,790% |
| Recurring financial income | 75 | €17 | €2,873 | +€2,856 | +16,790% |
| Financial charges | 65/66B | €2,386 | €3,815 | +€1,429 | +59.9% |
| Recurring financial charges | 65 | €2,386 | €3,815 | +€1,429 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €17,967 | €49,297 | +€31,330 | +174% |
| Income taxes | 67/77 | €3,023 | €13,846 | +€10,823 | +358% |
| Profit (loss) for the period | 9904 | €14,944 | €35,451 | +€20,507 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €14,944 | €35,451 | +€20,507 | +137% |
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 23 October 2026 via checked.be.