OUT & LODGE: what changed
What changed
OUT & LODGE
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€19,851
2023 · €184,679-€164,828
Equity
€330,704
2023 · €310,853+€19,851
Cash
€11,168
2023 · €14,043-€2,875
Balance sheet total
€1.0m
2023 · €1.1m-€33,847
Largest movements
Assets
- Tangible fixed assets -€17,415
down €17,415 (-12.7%), from €137,495 to €120,080
of which Other tangible fixed assets: -€17,292
- Receivables within one year -€13,890
down €13,890 (-1.5%), from €905,159 to €891,269
of which Other amounts receivable: -€9,308
Equity and liabilities
- Other debts -€41,103
down €41,103 (-6.1%), from €676,753 to €635,650
- Reserves +€20,000
up €20,000 (+8.1%), from €248,200 to €268,200
of which Distributable reserves: +€20,000
- Trade debts -€11,005
down €11,005 (-82.7%), from €13,307 to €2,302
Income statement
- Financial income -€141,988
down €141,988 (-99.8%), from €142,238 to €250
- Gross operating margin -€20,807
down €20,807 (-22.8%), from €91,171 to €70,364
- Taxes -€6,193
down €6,193 (-41.4%), from €14,942 to €8,749
- Financial charges +€5,261
up €5,261 (+457%), from €1,151 to €6,412
- Staff costs +€2,534
new in 2024: €2,534
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€184,679
Gross operating margin
-€20,807
Staff costs
-€2,534
Depreciation
-€317
Other operating charges
-€114
Financial income
-€141,988
Financial charges
-€5,261
Taxes
+€6,193
Result 2024
€19,851
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,541
Investment
-€13,462
Financing
-€5,954
Cash 2023
€14,043
From operations (derived)
+€16,541
Net result for the year
+€19,851
Depreciation
+€30,877
Receivables within one year
+€13,890
Deferred charges and accrued income
-€333
Trade debts
-€11,005
Tax, wage and social debts
+€4,364
Other debts
-€41,103
Investment (derived)
-€13,462
Investment in fixed assets (net)
-€13,462
Financing
-€5,954
Debts after one year
-€992
Current portion of long-term debt
-€4,962
Cash 2024
€11,168
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,058,872 | €1,025,025 | -€33,847 | -3.2% |
| Fixed assets | 21/28 | €137,495 | €120,080 | -€17,415 | -12.7% |
| Tangible fixed assets | 22/27 | €137,495 | €120,080 | -€17,415 | -12.7% |
| Plant, machinery and equipment | 23 | €210 | €404 | +€194 | +92.4% |
| Furniture and vehicles | 24 | €6,628 | €6,311 | -€317 | -4.8% |
| Other tangible fixed assets | 26 | €130,657 | €113,365 | -€17,292 | -13.2% |
| Current assets | 29/58 | €921,377 | €904,945 | -€16,432 | -1.8% |
| Amounts receivable within one year | 40/41 | €905,159 | €891,269 | -€13,890 | -1.5% |
| Trade receivables | 40 | €6,439 | €1,857 | -€4,582 | -71.2% |
| Other amounts receivable | 41 | €898,720 | €889,412 | -€9,308 | -1.0% |
| Cash at bank and in hand | 54/58 | €14,043 | €11,168 | -€2,875 | -20.5% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,508 | +€333 | +15.3% |
| Total equity and liabilities | 10/49 | €1,058,872 | €1,025,025 | -€33,847 | -3.2% |
| Equity | 10/15 | €310,853 | €330,704 | +€19,851 | +6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €248,200 | €268,200 | +€20,000 | +8.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €242,000 | €262,000 | +€20,000 | +8.3% |
| Profit (loss) carried forward | 14 | €653 | €504 | -€149 | -22.8% |
| Amounts payable | 17/49 | €748,019 | €694,321 | -€53,698 | -7.2% |
| Amounts payable after more than one year | 17 | €992 | - | -€992 | |
| Financial debts | 170/4 | €992 | - | -€992 | |
| Amounts payable within one year | 42/48 | €747,027 | €694,321 | -€52,706 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €11,584 | €6,622 | -€4,962 | -42.8% |
| Trade debts | 44 | €13,307 | €2,302 | -€11,005 | -82.7% |
| Suppliers | 440/4 | €13,307 | €2,302 | -€11,005 | -82.7% |
| Taxes, remuneration and social security | 45 | €45,383 | €49,747 | +€4,364 | +9.6% |
| Taxes | 450/3 | €45,383 | €49,747 | +€4,364 | +9.6% |
| Other amounts payable | 47/48 | €676,753 | €635,650 | -€41,103 | -6.1% |
| Remuneration, social security and pensions | 62 | - | €2,534 | +€2,534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,560 | €30,877 | +€317 | +1.0% |
| Other operating charges | 640/8 | €2,077 | €2,191 | +€114 | +5.5% |
| Gross operating margin | 9900 | €91,171 | €70,364 | -€20,807 | -22.8% |
| Operating profit (loss) | 9901 | €58,534 | €34,762 | -€23,772 | -40.6% |
| Financial income | 75/76B | €142,238 | €250 | -€141,988 | -99.8% |
| Recurring financial income | 75 | €142,238 | €250 | -€141,988 | -99.8% |
| Financial charges | 65/66B | €1,151 | €6,412 | +€5,261 | +457% |
| Recurring financial charges | 65 | €1,151 | €6,412 | +€5,261 | +457% |
| Profit (loss) for the period before taxes | 9903 | €199,621 | €28,600 | -€171,021 | -85.7% |
| Income taxes | 67/77 | €14,942 | €8,749 | -€6,193 | -41.4% |
| Profit (loss) for the period | 9904 | €184,679 | €19,851 | -€164,828 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €184,679 | €19,851 | -€164,828 | -89.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.