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KEY IMMO: what changed

Two fiscal 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

KEY IMMO

BE 0692.707.979
NACE 55.204, Guest rooms (bed and breakfast)
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€3,045
2023 · -€2,507+€5,551
Equity
-€30,590
2023 · -€33,635+€3,045
Cash
€787
2023 · €1,645-€858
Balance sheet total
€5,866
2023 · €8,519-€2,653

Largest movements

2023 to 2024
Assets
  • Receivables within one year -€1,685

    down €1,685 (-95.6%), from €1,763 to €78

  • Intangible fixed assets -€1,007

    down €1,007 (-88.8%), from €1,134 to €127

  • Cash -€858

    down €858 (-52.2%), from €1,645 to €787

    mainly Debts after one year (-€5,045) and Tax, wage and social debts (-€1,035)

  • Deferred charges and accrued income +€486

    up €486 (+46.8%), from €1,039 to €1,525

  • Tangible fixed assets +€412

    up €412 (+14.0%), from €2,938 to €3,350

Equity and liabilities
  • Debts after one year -€5,045

    down €5,045 (-15.2%), from €33,156 to €28,110

  • Profit (loss) carried forward +€3,045

    up €3,045 (+5.8%), from -€52,235 to -€49,190

  • Trade debts +€1,160

    up €1,160 (+64.8%), from €1,791 to €2,950

  • Tax, wage and social debts -€1,035

    no longer reported in 2024 (was €1,035)

    of which Remuneration and social security: -€873

  • Advances received -€642

    no longer reported in 2024 (was €642)

Income statement
  • Staff costs -€13,102

    down €13,102 (-97.9%), from €13,377 to €275

  • Gross operating margin -€10,349

    down €10,349 (-54.5%), from €18,983 to €8,633

  • Depreciation -€2,955

    down €2,955 (-65.0%), from €4,545 to €1,590

  • Financial charges -€918

    down €918 (-39.4%), from €2,332 to €1,414

From the 2023 result to the 2024 result

effect on the 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 2023 -€2,507
Gross operating margin -€10,349
Staff costs +€13,102
Depreciation +€2,955
Other operating charges +€135
Other operating items -€1,198
Financial income -€11
Financial charges +€918
Result 2024 €3,045

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€4,966
Investment -€995
Financing -€4,830
Cash 2023 €1,645
Net result for the year +€3,045
Depreciation +€1,590
Receivables within one year +€1,685
Deferred charges and accrued income -€486
Trade debts +€1,160
Tax, wage and social debts -€1,035
Advances received -€642
Other debts -€350
Investment in fixed assets (net) -€995
Debts after one year -€5,045
Current portion of long-term debt +€215
Cash 2024 €787
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €8,519 €5,866 -€2,653 -31.1%
Fixed assets 21/28 €4,072 €3,477 -€595 -14.6%
Intangible fixed assets 21 €1,134 €127 -€1,007 -88.8%
Tangible fixed assets 22/27 €2,938 €3,350 +€412 +14.0%
Plant, machinery and equipment 23 €2,938 €3,350 +€412 +14.0%
Current assets 29/58 €4,447 €2,389 -€2,057 -46.3%
Amounts receivable within one year 40/41 €1,763 €78 -€1,685 -95.6%
Other amounts receivable 41 €1,763 €78 -€1,685 -95.6%
Cash at bank and in hand 54/58 €1,645 €787 -€858 -52.2%
Deferred charges and accrued income 490/1 €1,039 €1,525 +€486 +46.8%
Total equity and liabilities 10/49 €8,519 €5,866 -€2,653 -31.1%
Equity 10/15 -€33,635 -€30,590 +€3,045 +9.1%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€52,235 -€49,190 +€3,045 +5.8%
Amounts payable 17/49 €42,153 €36,456 -€5,697 -13.5%
Amounts payable after more than one year 17 €33,156 €28,110 -€5,045 -15.2%
Financial debts 170/4 €33,156 €28,110 -€5,045 -15.2%
Amounts payable within one year 42/48 €8,998 €8,346 -€652 -7.2%
Current portion of amounts payable after more than one year 42 €4,830 €5,045 +€215 +4.5%
Trade debts 44 €1,791 €2,950 +€1,160 +64.8%
Suppliers 440/4 €1,791 €2,950 +€1,160 +64.8%
Advances received on contracts in progress 46 €642 - -€642
Taxes, remuneration and social security 45 €1,035 - -€1,035
Taxes 450/3 €162 - -€162
Remuneration and social security 454/9 €873 - -€873
Other amounts payable 47/48 €700 €350 -€350 -50.0%
Remuneration, social security and pensions 62 €13,377 €275 -€13,102 -97.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,545 €1,590 -€2,955 -65.0%
Other operating charges 640/8 €1,246 €1,111 -€135 -10.8%
Non-recurring operating charges 66A - €1,198 +€1,198
Gross operating margin 9900 €18,983 €8,633 -€10,349 -54.5%
Operating profit (loss) 9901 -€186 €4,458 +€4,644
Financial income 75/76B €11 - -€11
Recurring financial income 75 €11 - -€11
Financial charges 65/66B €2,332 €1,414 -€918 -39.4%
Recurring financial charges 65 €2,332 €1,414 -€918 -39.4%
Profit (loss) for the period before taxes 9903 -€2,507 €3,045 +€5,551
Profit (loss) for the period 9904 -€2,507 €3,045 +€5,551
Profit (loss) for the period to be appropriated 9905 -€2,507 €3,045 +€5,551

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.