ROOM CREATIONS: 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.
ROOM CREATIONS
Largest movements
- Tangible fixed assets -€17,607
down €17,607 (-6.0%), from €295,034 to €277,427
of which Land and buildings: -€9,453
- Debts after one year -€19,847
down €19,847 (-9.1%), from €218,643 to €198,795
- Other debts +€7,694
up €7,694 (+11.9%), from €64,621 to €72,315
- Trade debts -€7,595
down €7,595 (-75.4%), from €10,074 to €2,479
- Reserves +€3,689
up €3,689 (+28.7%), from €12,840 to €16,529
- Gross operating margin -€18,209
down €18,209 (-31.7%), from €57,357 to €39,148
- Depreciation -€6,092
down €6,092 (-21.8%), from €27,892 to €21,801
- Financial charges -€4,573
down €4,573 (-31.8%), from €14,381 to €9,808
- Taxes +€966
up €966 (+83.7%), from €1,155 to €2,121
- Other operating charges +€645
up €645 (+59.3%), from €1,089 to €1,734
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 | €336,433 | €322,952 | -€13,481 | -4.0% |
| Fixed assets | 21/28 | €295,034 | €277,427 | -€17,607 | -6.0% |
| Tangible fixed assets | 22/27 | €295,034 | €277,427 | -€17,607 | -6.0% |
| Land and buildings | 22 | €257,439 | €247,986 | -€9,453 | -3.7% |
| Furniture and vehicles | 24 | €37,594 | €29,441 | -€8,153 | -21.7% |
| Current assets | 29/58 | €41,399 | €45,525 | +€4,126 | +10.0% |
| Amounts receivable within one year | 40/41 | €35,324 | €37,449 | +€2,125 | +6.0% |
| Trade receivables | 40 | €35,324 | €37,449 | +€2,125 | +6.0% |
| Cash at bank and in hand | 54/58 | €5,021 | €7,041 | +€2,019 | +40.2% |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,035 | -€19 | -1.8% |
| Total equity and liabilities | 10/49 | €336,433 | €322,952 | -€13,481 | -4.0% |
| Equity | 10/15 | €17,840 | €21,529 | +€3,689 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,840 | €16,529 | +€3,689 | +28.7% |
| Distributable reserves | 133 | €12,840 | €16,529 | +€3,689 | +28.7% |
| Amounts payable | 17/49 | €318,592 | €301,423 | -€17,170 | -5.4% |
| Amounts payable after more than one year | 17 | €218,643 | €198,795 | -€19,847 | -9.1% |
| Financial debts | 170/4 | €218,643 | €198,795 | -€19,847 | -9.1% |
| Amounts payable within one year | 42/48 | €99,950 | €102,042 | +€2,093 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €19,048 | €19,847 | +€799 | +4.2% |
| Trade debts | 44 | €10,074 | €2,479 | -€7,595 | -75.4% |
| Suppliers | 440/4 | €10,074 | €2,479 | -€7,595 | -75.4% |
| Taxes, remuneration and social security | 45 | €6,208 | €7,401 | +€1,193 | +19.2% |
| Taxes | 450/3 | €6,208 | €7,401 | +€1,193 | +19.2% |
| Other amounts payable | 47/48 | €64,621 | €72,315 | +€7,694 | +11.9% |
| Accrued charges and deferred income | 492/3 | - | €585 | +€585 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,892 | €21,801 | -€6,092 | -21.8% |
| Other operating charges | 640/8 | €1,089 | €1,734 | +€645 | +59.3% |
| Gross operating margin | 9900 | €57,357 | €39,148 | -€18,209 | -31.7% |
| Operating profit (loss) | 9901 | €28,376 | €15,613 | -€12,763 | -45.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | +20,550% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +20,550% |
| Financial charges | 65/66B | €14,381 | €9,808 | -€4,573 | -31.8% |
| Recurring financial charges | 65 | €14,381 | €9,808 | -€4,573 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €13,995 | €5,810 | -€8,186 | -58.5% |
| Income taxes | 67/77 | €1,155 | €2,121 | +€966 | +83.7% |
| Profit (loss) for the period | 9904 | €12,840 | €3,689 | -€9,152 | -71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,840 | €3,689 | -€9,152 | -71.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.