LA SOURCE DES AMIS: 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
LA SOURCE DES AMIS
NACE 55.300, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€39,964
2024 · €107,700-€67,737
Equity
€1.5m
2024 · €1.5m+€17,035
Cash
€14,035
2024 · €203,501-€189,466
Balance sheet total
€4.5m
2024 · €4.5m-€109
Largest movements
Assets
- Cash -€189,466
down €189,466 (-93.1%), from €203,501 to €14,035
mainly Investment in fixed assets (net) (-€602,702) and Debts after one year (-€189,040)
- Receivables within one year +€184,683
up €184,683 (+42.4%), from €435,196 to €619,879
of which Other amounts receivable: +€191,742
Equity and liabilities
- Debts after one year -€189,040
down €189,040 (-16.8%), from €1.1m to €938,598
- Trade debts +€87,645
up €87,645 (+14.7%), from €596,991 to €684,636
- Tax, wage and social debts +€57,259
up €57,259 (+41.0%), from €139,737 to €196,996
of which Taxes: +€43,274
Income statement
- Staff costs +€197,925
up €197,925 (+29.9%), from €662,817 to €860,742
- Gross operating margin +€115,697
up €115,697 (+7.6%), from €1.5m to €1.6m
- Taxes -€26,664
down €26,664 (-100.0%), from €26,665 to €1
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
€107,700
Gross operating margin
+€115,697
Staff costs
-€197,925
Depreciation
-€6,415
Other operating charges
+€5,455
Other operating items
-€420
Financial income
-€13,474
Financial charges
+€2,682
Taxes
+€26,664
Result 2025
€39,964
raises the resultlowers the resultnot broken down further in the accounts
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
+€621,809
Investment
-€602,702
Financing
-€208,574
Cash 2024
€203,501
From operations (derived)
+€621,809
Net result for the year
+€39,964
Depreciation
+€601,544
Stocks and contracts
-€9,730
Receivables within one year
-€184,683
Deferred charges and accrued income
+€6,214
Trade debts
+€87,645
Tax, wage and social debts
+€57,259
Advances received
+€23,019
Other debts
+€578
Investment (derived)
-€602,702
Investment in fixed assets (net)
-€602,702
Financing
-€208,574
Debts after one year
-€189,040
Current portion of long-term debt
+€3,383
Short-term financial debts
+€13
Contributions, distributions and other
-€22,929
Cash 2025
€14,035
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,520,623 | €4,520,515 | -€109 | 0.0% |
| Fixed assets | 21/28 | €3,852,882 | €3,854,040 | +€1,158 | 0.0% |
| Intangible fixed assets | 21 | €1,579 | €0 | -€1,579 | -100% |
| Tangible fixed assets | 22/27 | €3,851,303 | €3,854,040 | +€2,737 | +0.1% |
| Land and buildings | 22 | €2,474,349 | €2,718,087 | +€243,737 | +9.9% |
| Plant, machinery and equipment | 23 | €806,018 | €800,784 | -€5,233 | -0.6% |
| Furniture and vehicles | 24 | €25,673 | €23,887 | -€1,786 | -7.0% |
| Leasing and similar rights | 25 | €10,628 | €0 | -€10,628 | -100% |
| Other tangible fixed assets | 26 | €534,634 | €311,282 | -€223,352 | -41.8% |
| Current assets | 29/58 | €667,741 | €666,475 | -€1,267 | -0.2% |
| Amounts receivable after more than one year | 29 | €4,739 | €4,739 | = | 0.0% |
| Other amounts receivable | 291 | €4,739 | €4,739 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,828 | €14,558 | +€9,730 | +202% |
| Stocks | 30/36 | €4,828 | €14,558 | +€9,730 | +202% |
| Amounts receivable within one year | 40/41 | €435,196 | €619,879 | +€184,683 | +42.4% |
| Trade receivables | 40 | €84,525 | €77,467 | -€7,059 | -8.4% |
| Other amounts receivable | 41 | €350,671 | €542,413 | +€191,742 | +54.7% |
| Cash at bank and in hand | 54/58 | €203,501 | €14,035 | -€189,466 | -93.1% |
| Deferred charges and accrued income | 490/1 | €19,477 | €13,263 | -€6,214 | -31.9% |
| Total equity and liabilities | 10/49 | €4,520,623 | €4,520,515 | -€109 | 0.0% |
| Equity | 10/15 | €1,500,912 | €1,517,946 | +€17,035 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,378,001 | €1,417,965 | +€39,964 | +2.9% |
| Distributable reserves | 133 | €1,378,001 | €1,417,965 | +€39,964 | +2.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €104,311 | €81,382 | -€22,929 | -22.0% |
| Amounts payable | 17/49 | €3,019,711 | €3,002,568 | -€17,143 | -0.6% |
| Amounts payable after more than one year | 17 | €1,127,638 | €938,598 | -€189,040 | -16.8% |
| Financial debts | 170/4 | €1,127,638 | €938,598 | -€189,040 | -16.8% |
| Amounts payable within one year | 42/48 | €1,892,074 | €2,063,971 | +€171,897 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €444,105 | €447,488 | +€3,383 | +0.8% |
| Financial debts | 43 | €200,000 | €200,013 | +€13 | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,013 | +€13 | 0.0% |
| Trade debts | 44 | €596,991 | €684,636 | +€87,645 | +14.7% |
| Suppliers | 440/4 | €596,991 | €684,636 | +€87,645 | +14.7% |
| Advances received on contracts in progress | 46 | €190,269 | €213,289 | +€23,019 | +12.1% |
| Taxes, remuneration and social security | 45 | €139,737 | €196,996 | +€57,259 | +41.0% |
| Taxes | 450/3 | €106,129 | €149,403 | +€43,274 | +40.8% |
| Remuneration and social security | 454/9 | €33,608 | €47,593 | +€13,985 | +41.6% |
| Other amounts payable | 47/48 | €320,972 | €321,550 | +€578 | +0.2% |
| Remuneration, social security and pensions | 62 | €662,817 | €860,742 | +€197,925 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €595,129 | €601,544 | +€6,415 | +1.1% |
| Other operating charges | 640/8 | €108,811 | €103,356 | -€5,455 | -5.0% |
| Non-recurring operating charges | 66A | - | €420 | +€420 | |
| Gross operating margin | 9900 | €1,520,927 | €1,636,624 | +€115,697 | +7.6% |
| Operating profit (loss) | 9901 | €154,171 | €70,562 | -€83,609 | -54.2% |
| Financial income | 75/76B | €42,681 | €29,207 | -€13,474 | -31.6% |
| Recurring financial income | 75 | €42,681 | €29,207 | -€13,474 | -31.6% |
| Financial charges | 65/66B | €62,487 | €59,804 | -€2,682 | -4.3% |
| Recurring financial charges | 65 | €62,487 | €59,804 | -€2,682 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €134,365 | €39,964 | -€94,401 | -70.3% |
| Income taxes | 67/77 | €26,665 | €1 | -€26,664 | -100.0% |
| Profit (loss) for the period | 9904 | €107,700 | €39,964 | -€67,737 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,700 | €39,964 | -€67,737 | -62.9% |
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 30 October 2026 via checked.be.