LE ROANNAY: 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
LE ROANNAY
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€605,126
2024 · -€717,381+€112,254
Equity
-€344,628
2024 · €300,168-€644,795
Cash
€98,193
2024 · €284,977-€186,784
Balance sheet total
€12.2m
2024 · €13.0m-€821,276
Largest movements
Assets
- Tangible fixed assets -€492,796
down €492,796 (-4.1%), from €12.2m to €11.7m
of which Land and buildings: -€466,162
- Cash -€186,784
down €186,784 (-65.5%), from €284,977 to €98,193
mainly Net result for the year (-€605,126) and Trade debts (-€213,756)
Equity and liabilities
- Profit (loss) carried forward -€605,126
down €605,126 (-22.3%), from -€2.7m to -€3.3m
- Trade debts -€213,756
down €213,756 (-59.1%), from €361,531 to €147,775
Income statement
- Staff costs -€108,981
down €108,981 (-7.7%), from €1.4m to €1.3m
- Financial income -€50,782
down €50,782 (-56.1%), from €90,579 to €39,797
- Financial charges -€39,636
down €39,636 (-23.5%), from €169,019 to €129,383
- Gross operating margin +€16,474
up €16,474 (+1.2%), 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
-€717,381
Gross operating margin
+€16,474
Staff costs
+€108,981
Depreciation
-€5,873
Other operating charges
+€3,819
Financial income
-€50,782
Financial charges
+€39,636
Result 2025
-€605,126
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
-€140,077
Investment
-€579
Financing
-€46,128
Cash 2024
€284,977
From operations (derived)
-€140,077
Net result for the year
-€605,126
Depreciation
+€621,156
Stocks and contracts
+€4,734
Receivables within one year
+€9,474
Deferred charges and accrued income
-€293
Trade debts
-€213,756
Tax, wage and social debts
-€24,137
Advances received
+€69,540
Other debts
-€6,767
Accrued charges and deferred income
+€5,099
Investment (derived)
-€579
Investment in fixed assets (net)
-€579
Financing
-€46,128
Debts after one year
-€14,223
Current portion of long-term debt
+€7,765
Contributions, distributions and other
-€39,669
Cash 2025
€98,193
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,042,665 | €12,221,389 | -€821,276 | -6.3% |
| Formation expenses | 20 | €154,339 | €111,014 | -€43,324 | -28.1% |
| Fixed assets | 21/28 | €12,396,325 | €11,819,072 | -€577,252 | -4.7% |
| Intangible fixed assets | 21 | €229,440 | €144,983 | -€84,456 | -36.8% |
| Tangible fixed assets | 22/27 | €12,163,174 | €11,670,378 | -€492,796 | -4.1% |
| Land and buildings | 22 | €11,802,839 | €11,336,676 | -€466,162 | -3.9% |
| Plant, machinery and equipment | 23 | €244,560 | €210,328 | -€34,232 | -14.0% |
| Furniture and vehicles | 24 | €115,775 | €123,373 | +€7,598 | +6.6% |
| Financial fixed assets | 28 | €3,711 | €3,711 | = | 0.0% |
| Current assets | 29/58 | €492,001 | €291,303 | -€200,699 | -40.8% |
| Stocks and contracts in progress | 3 | €110,143 | €105,409 | -€4,734 | -4.3% |
| Stocks | 30/36 | €110,143 | €105,409 | -€4,734 | -4.3% |
| Amounts receivable within one year | 40/41 | €64,827 | €55,353 | -€9,474 | -14.6% |
| Trade receivables | 40 | €49,260 | €35,894 | -€13,367 | -27.1% |
| Other amounts receivable | 41 | €15,567 | €19,460 | +€3,893 | +25.0% |
| Cash at bank and in hand | 54/58 | €284,977 | €98,193 | -€186,784 | -65.5% |
| Deferred charges and accrued income | 490/1 | €32,054 | €32,347 | +€293 | +0.9% |
| Total equity and liabilities | 10/49 | €13,042,665 | €12,221,389 | -€821,276 | -6.3% |
| Equity | 10/15 | €300,168 | -€344,628 | -€644,795 | |
| Contributions | 10/11 | €1,330,050 | €1,330,050 | = | 0.0% |
| Capital | 10 | €1,330,050 | €1,330,050 | = | 0.0% |
| Issued capital | 100 | €1,330,050 | €1,330,050 | = | 0.0% |
| Revaluation surpluses | 12 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €82,319 | €82,319 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,948 | €6,948 | = | 0.0% |
| Legal reserve | 130 | €6,948 | €6,948 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €56,620 | €56,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,714,844 | -€3,319,970 | -€605,126 | -22.3% |
| Investment grants | 15 | €802,643 | €762,974 | -€39,669 | -4.9% |
| Amounts payable | 17/49 | €12,742,497 | €12,566,017 | -€176,480 | -1.4% |
| Amounts payable after more than one year | 17 | €11,609,297 | €11,595,074 | -€14,223 | -0.1% |
| Financial debts | 170/4 | €11,609,297 | €11,595,074 | -€14,223 | -0.1% |
| Amounts payable within one year | 42/48 | €1,130,904 | €963,549 | -€167,355 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €356,459 | €364,223 | +€7,765 | +2.2% |
| Trade debts | 44 | €361,531 | €147,775 | -€213,756 | -59.1% |
| Suppliers | 440/4 | €361,531 | €147,775 | -€213,756 | -59.1% |
| Advances received on contracts in progress | 46 | €132,233 | €201,773 | +€69,540 | +52.6% |
| Taxes, remuneration and social security | 45 | €137,748 | €113,611 | -€24,137 | -17.5% |
| Taxes | 450/3 | €18,425 | €13,325 | -€5,100 | -27.7% |
| Remuneration and social security | 454/9 | €119,323 | €100,286 | -€19,036 | -16.0% |
| Other amounts payable | 47/48 | €142,934 | €136,167 | -€6,767 | -4.7% |
| Accrued charges and deferred income | 492/3 | €2,296 | €7,395 | +€5,099 | +222% |
| Remuneration, social security and pensions | 62 | €1,419,061 | €1,310,080 | -€108,981 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615,282 | €621,156 | +€5,873 | +1.0% |
| Other operating charges | 640/8 | €18,769 | €14,950 | -€3,819 | -20.3% |
| Gross operating margin | 9900 | €1,414,172 | €1,430,646 | +€16,474 | +1.2% |
| Operating profit (loss) | 9901 | -€638,940 | -€515,540 | +€123,400 | +19.3% |
| Financial income | 75/76B | €90,579 | €39,797 | -€50,782 | -56.1% |
| Recurring financial income | 75 | €90,579 | €39,797 | -€50,782 | -56.1% |
| Financial charges | 65/66B | €169,019 | €129,383 | -€39,636 | -23.5% |
| Recurring financial charges | 65 | €169,019 | €129,383 | -€39,636 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | -€717,381 | -€605,126 | +€112,254 | +15.6% |
| Profit (loss) for the period | 9904 | -€717,381 | -€605,126 | +€112,254 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€717,381 | -€605,126 | +€112,254 | +15.6% |
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 27 October 2026 via checked.be.