Open View Consult: 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
Open View Consult
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€12,242
2023 · -€70,017+€57,775
Equity
€592,613
2023 · €604,945-€12,332
Cash
€39,758
2023 · €2,682+€37,076
Balance sheet total
€2.5m
2023 · €2.6m-€60,380
Largest movements
Assets
- Tangible fixed assets -€57,553
down €57,553 (-2.3%), from €2.6m to €2.5m
of which Land and buildings: -€56,593
- Receivables within one year -€45,132
down €45,132 (-88.9%), from €50,749 to €5,618
of which Trade receivables: -€43,941
- Cash +€37,076
up €37,076 (+1382.3%), from €2,682 to €39,758
mainly Depreciation (+€210,434) and Other debts (+€101,621)
Equity and liabilities
- Debts after one year -€143,992
down €143,992 (-10.4%), from €1.4m to €1.2m
- Other debts +€101,621
up €101,621 (+32.0%), from €317,080 to €418,701
Income statement
- Gross operating margin +€53,807
up €53,807 (+30.1%), from €178,540 to €232,347
- Financial charges -€3,190
down €3,190 (-11.4%), from €27,859 to €24,669
From the 2023 result to the 2024 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
-€70,017
Gross operating margin
+€53,807
Staff costs
-€290
Depreciation
+€2,257
Other operating charges
-€806
Other operating items
-€148
Financial income
+€39
Financial charges
+€3,190
Taxes
-€274
Result 2024
-€12,242
Cash bridge derived
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
+€332,994
Investment
-€152,881
Financing
-€143,037
Cash 2023
€2,682
From operations (derived)
+€332,994
Net result for the year
-€12,242
Depreciation
+€210,434
Receivables within one year
+€45,132
Deferred charges and accrued income
-€5,229
Provisions
-€6,578
Trade debts
-€10,337
Tax, wage and social debts
+€10,193
Other debts
+€101,621
Investment (derived)
-€152,881
Investment in fixed assets (net)
-€152,881
Financing
-€143,037
Debts after one year
-€143,992
Current portion of long-term debt
+€2,265
Short-term financial debts
-€1,221
Contributions, distributions and other
-€90
Cash 2024
€39,758
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,610,368 | €2,549,988 | -€60,380 | -2.3% |
| Fixed assets | 21/28 | €2,556,936 | €2,499,383 | -€57,553 | -2.3% |
| Tangible fixed assets | 22/27 | €2,556,936 | €2,499,383 | -€57,553 | -2.3% |
| Land and buildings | 22 | €2,539,274 | €2,482,681 | -€56,593 | -2.2% |
| Plant, machinery and equipment | 23 | €1,028 | €6,372 | +€5,344 | +520.0% |
| Furniture and vehicles | 24 | €16,635 | €10,330 | -€6,304 | -37.9% |
| Current assets | 29/58 | €53,432 | €50,604 | -€2,827 | -5.3% |
| Amounts receivable within one year | 40/41 | €50,749 | €5,618 | -€45,132 | -88.9% |
| Trade receivables | 40 | €49,480 | €5,539 | -€43,941 | -88.8% |
| Other amounts receivable | 41 | €1,269 | €78 | -€1,191 | -93.8% |
| Cash at bank and in hand | 54/58 | €2,682 | €39,758 | +€37,076 | +1382.3% |
| Deferred charges and accrued income | 490/1 | - | €5,229 | +€5,229 | |
| Total equity and liabilities | 10/49 | €2,610,368 | €2,549,988 | -€60,380 | -2.3% |
| Equity | 10/15 | €604,945 | €592,613 | -€12,332 | -2.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €320,248 | €300,513 | -€19,735 | -6.2% |
| Tax-exempt reserves | 132 | €320,248 | €300,513 | -€19,735 | -6.2% |
| Profit (loss) carried forward | 14 | -€15,303 | -€7,900 | +€7,403 | +48.4% |
| Provisions and deferred taxes | 16 | €106,749 | €100,171 | -€6,578 | -6.2% |
| Deferred taxes | 168 | €106,749 | €100,171 | -€6,578 | -6.2% |
| Amounts payable | 17/49 | €1,898,673 | €1,857,203 | -€41,470 | -2.2% |
| Amounts payable after more than one year | 17 | €1,390,744 | €1,246,752 | -€143,992 | -10.4% |
| Financial debts | 170/4 | €1,390,744 | €1,246,752 | -€143,992 | -10.4% |
| Amounts payable within one year | 42/48 | €507,929 | €610,451 | +€102,522 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €141,726 | €143,992 | +€2,265 | +1.6% |
| Financial debts | 43 | €1,777 | €556 | -€1,221 | -68.7% |
| Credit institutions | 430/8 | €1,777 | €556 | -€1,221 | -68.7% |
| Trade debts | 44 | €39,470 | €29,133 | -€10,337 | -26.2% |
| Suppliers | 440/4 | €39,470 | €29,133 | -€10,337 | -26.2% |
| Taxes, remuneration and social security | 45 | €7,876 | €18,070 | +€10,193 | +129.4% |
| Taxes | 450/3 | €4,463 | €14,590 | +€10,127 | +226.9% |
| Remuneration and social security | 454/9 | €3,413 | €3,480 | +€67 | +2.0% |
| Other amounts payable | 47/48 | €317,080 | €418,701 | +€101,621 | +32.0% |
| Non-recurring operating income | 76A | €31,206 | €0 | -€31,206 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €290 | +€290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €212,692 | €210,434 | -€2,257 | -1.1% |
| Other operating charges | 640/8 | €14,443 | €15,249 | +€806 | +5.6% |
| Non-recurring operating charges | 66A | - | €148 | +€148 | |
| Gross operating margin | 9900 | €178,540 | €232,347 | +€53,807 | +30.1% |
| Operating profit (loss) | 9901 | -€48,595 | €6,226 | +€54,820 | |
| Financial income | 75/76B | €2 | €41 | +€39 | +1826.6% |
| Recurring financial income | 75 | €2 | €41 | +€39 | +1826.6% |
| Financial charges | 65/66B | €27,859 | €24,669 | -€3,190 | -11.4% |
| Recurring financial charges | 65 | €27,859 | €24,669 | -€3,190 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | -€76,451 | -€18,402 | +€58,049 | +75.9% |
| Transfer from deferred taxes | 780 | €6,578 | €6,578 | = | 0.0% |
| Income taxes | 67/77 | €144 | €418 | +€274 | +190.2% |
| Profit (loss) for the period | 9904 | -€70,017 | -€12,242 | +€57,775 | +82.5% |
| Transfer from tax-exempt reserves | 789 | €19,735 | €19,735 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,282 | €7,493 | +€57,775 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.