RESIDENCE LA BIERCEE: 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.
RESIDENCE LA BIERCEE
Largest movements
- Cash -€126,855
down €126,855 (-59.2%), from €214,224 to €87,369
mainly Net result for the year (-€219,371) and Tax, wage and social debts (-€133,154)
- Tangible fixed assets -€112,040
down €112,040 (-3.8%), from €3.0m to €2.8m
of which Land and buildings: -€86,651
- Receivables within one year -€62,544
down €62,544 (-25.6%), from €244,489 to €181,944
of which Trade receivables: -€62,897
- Profit (loss) carried forward -€219,371
down €219,371 (-81.7%), from -€268,404 to -€487,775
- Tax, wage and social debts -€133,154
down €133,154 (-44.3%), from €300,862 to €167,708
of which Remuneration and social security: -€134,189
- Trade debts -€93,287
down €93,287 (-36.4%), from €256,292 to €163,005
- Debts after one year +€85,410
up €85,410 (+2.8%), from €3.0m to €3.1m
- Staff costs -€199,682
down €199,682 (-8.9%), from €2.2m to €2.0m
- Gross operating margin -€147,930
down €147,930 (-6.4%), from €2.3m to €2.2m
- Write-downs -€23,945
down €23,945, from €17,486 to -€6,459
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,599,942 | €3,259,450 | -€340,492 | -9.5% |
| Fixed assets | 21/28 | €2,961,573 | €2,849,116 | -€112,457 | -3.8% |
| Intangible fixed assets | 21 | €417 | €0 | -€417 | -100% |
| Tangible fixed assets | 22/27 | €2,961,155 | €2,849,116 | -€112,040 | -3.8% |
| Land and buildings | 22 | €2,606,287 | €2,519,636 | -€86,651 | -3.3% |
| Plant, machinery and equipment | 23 | €310,757 | €287,518 | -€23,239 | -7.5% |
| Furniture and vehicles | 24 | €44,111 | €41,962 | -€2,149 | -4.9% |
| Current assets | 29/58 | €638,370 | €410,334 | -€228,035 | -35.7% |
| Stocks and contracts in progress | 3 | €8,351 | €3,265 | -€5,086 | -60.9% |
| Stocks | 30/36 | €8,351 | €3,265 | -€5,086 | -60.9% |
| Amounts receivable within one year | 40/41 | €244,489 | €181,944 | -€62,544 | -25.6% |
| Trade receivables | 40 | €243,843 | €180,946 | -€62,897 | -25.8% |
| Other amounts receivable | 41 | €646 | €999 | +€353 | +54.6% |
| Cash at bank and in hand | 54/58 | €214,224 | €87,369 | -€126,855 | -59.2% |
| Deferred charges and accrued income | 490/1 | €171,307 | €137,756 | -€33,550 | -19.6% |
| Total equity and liabilities | 10/49 | €3,599,942 | €3,259,450 | -€340,492 | -9.5% |
| Equity | 10/15 | -€220,404 | -€439,775 | -€219,371 | -99.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€268,404 | -€487,775 | -€219,371 | -81.7% |
| Amounts payable | 17/49 | €3,820,346 | €3,699,225 | -€121,121 | -3.2% |
| Amounts payable after more than one year | 17 | €3,015,672 | €3,101,082 | +€85,410 | +2.8% |
| Financial debts | 170/4 | €3,015,672 | €3,101,082 | +€85,410 | +2.8% |
| Amounts payable within one year | 42/48 | €782,186 | €556,165 | -€226,021 | -28.9% |
| Current portion of amounts payable after more than one year | 42 | €207,839 | €208,023 | +€183 | +0.1% |
| Financial debts | 43 | €17,192 | €17,429 | +€236 | +1.4% |
| Credit institutions | 430/8 | €17,192 | €17,429 | +€236 | +1.4% |
| Trade debts | 44 | €256,292 | €163,005 | -€93,287 | -36.4% |
| Suppliers | 440/4 | €256,292 | €163,005 | -€93,287 | -36.4% |
| Taxes, remuneration and social security | 45 | €300,862 | €167,708 | -€133,154 | -44.3% |
| Taxes | 450/3 | €3,278 | €4,312 | +€1,035 | +31.6% |
| Remuneration and social security | 454/9 | €297,585 | €163,396 | -€134,189 | -45.1% |
| Accrued charges and deferred income | 492/3 | €22,488 | €41,978 | +€19,489 | +86.7% |
| Remuneration, social security and pensions | 62 | €2,246,958 | €2,047,276 | -€199,682 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,474 | €185,666 | +€5,192 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,486 | -€6,459 | -€23,945 | |
| Other operating charges | 640/8 | €26,822 | €40,664 | +€13,842 | +51.6% |
| Gross operating margin | 9900 | €2,329,474 | €2,181,544 | -€147,930 | -6.4% |
| Operating profit (loss) | 9901 | -€142,265 | -€85,602 | +€56,663 | +39.8% |
| Financial income | 75/76B | €9 | €6 | -€2 | -25.6% |
| Recurring financial income | 75 | €9 | €6 | -€2 | -25.6% |
| Financial charges | 65/66B | €125,292 | €133,685 | +€8,393 | +6.7% |
| Recurring financial charges | 65 | €125,292 | €133,685 | +€8,393 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€267,549 | -€219,281 | +€48,268 | +18.0% |
| Income taxes | 67/77 | €1 | €90 | +€89 | +13,538% |
| Profit (loss) for the period | 9904 | -€267,549 | -€219,371 | +€48,179 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€267,549 | -€219,371 | +€48,179 | +18.0% |
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 31 October 2026 via checked.be.