TERPLATEN: 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
TERPLATEN
NACE 55.204, Guest rooms (bed and breakfast)
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€56,935
2023 · €33,154+€23,782
Equity
€1.8m
2023 · €1.8m+€56,935
Cash
€42,552
2023 · €5,594+€36,958
Balance sheet total
€2.8m
2023 · €2.7m+€169,150
Largest movements
Assets
- Tangible fixed assets +€112,379
up €112,379 (+4.3%), from €2.6m to €2.7m
of which Land and buildings: +€107,530
- Cash +€36,958
up €36,958 (+661%), from €5,594 to €42,552
mainly Trade debts (+€84,384) and Depreciation (+€59,367)
- Deferred charges and accrued income +€28,384
up €28,384 (+2,148%), from €1,321 to €29,705
Equity and liabilities
- Trade debts +€84,384
up €84,384 (+237%), from €35,625 to €120,009
- Profit (loss) carried forward +€56,935
up €56,935 (+20.3%), from -€280,134 to -€223,199
- Tax, wage and social debts +€40,311
new in 2024: €40,311
of which Taxes: +€23,571
Income statement
- Gross operating margin +€185,187
up €185,187 (+139%), from €133,017 to €318,204
- Staff costs +€151,864
new in 2024: €151,864
- Taxes +€17,200
up €17,200, from €0 to €17,200
- Depreciation +€14,651
up €14,651 (+32.8%), from €44,716 to €59,367
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
€33,154
Gross operating margin
+€185,187
Staff costs
-€151,864
Depreciation
-€14,651
Other operating charges
-€1,835
Financial income
-€127
Financial charges
+€1,074
Taxes
-€17,200
Deferred taxes and other
+€23,198
Result 2024
€56,935
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
+€220,540
Investment
-€171,746
Financing
-€11,836
Cash 2023
€5,594
From operations (derived)
+€220,540
Net result for the year
+€56,935
Depreciation
+€59,367
Receivables within one year
+€8,570
Deferred charges and accrued income
-€28,384
Trade debts
+€84,384
Tax, wage and social debts
+€40,311
Other debts
+€1,938
Accrued charges and deferred income
-€2,583
Investment (derived)
-€171,746
Investment in fixed assets (net)
-€171,746
Financing
-€11,836
Debts after one year
-€12,566
Current portion of long-term debt
+€730
Cash 2024
€42,552
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,650,581 | €2,819,731 | +€169,150 | +6.4% |
| Fixed assets | 21/28 | €2,606,149 | €2,718,528 | +€112,379 | +4.3% |
| Tangible fixed assets | 22/27 | €2,606,149 | €2,718,528 | +€112,379 | +4.3% |
| Land and buildings | 22 | €2,599,749 | €2,707,279 | +€107,530 | +4.1% |
| Plant, machinery and equipment | 23 | €6,400 | €11,249 | +€4,849 | +75.8% |
| Current assets | 29/58 | €44,432 | €101,203 | +€56,771 | +128% |
| Amounts receivable within one year | 40/41 | €37,516 | €28,946 | -€8,570 | -22.8% |
| Trade receivables | 40 | €27,500 | €28,946 | +€1,446 | +5.3% |
| Other amounts receivable | 41 | €10,016 | €0 | -€10,016 | -100% |
| Cash at bank and in hand | 54/58 | €5,594 | €42,552 | +€36,958 | +661% |
| Deferred charges and accrued income | 490/1 | €1,321 | €29,705 | +€28,384 | +2,148% |
| Total equity and liabilities | 10/49 | €2,650,581 | €2,819,731 | +€169,150 | +6.4% |
| Equity | 10/15 | €1,761,758 | €1,818,693 | +€56,935 | +3.2% |
| Contributions | 10/11 | €1,896,552 | €1,896,552 | = | 0.0% |
| Reserves | 13 | €145,340 | €145,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €69,593 | €69,593 | = | 0.0% |
| Distributable reserves | 133 | €75,747 | €75,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,134 | -€223,199 | +€56,935 | +20.3% |
| Provisions and deferred taxes | 16 | €315,098 | €315,098 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €291,900 | €291,900 | = | 0.0% |
| Major repairs and maintenance | 162 | €291,900 | €291,900 | = | 0.0% |
| Deferred taxes | 168 | €23,198 | €23,198 | = | 0.0% |
| Amounts payable | 17/49 | €573,726 | €685,940 | +€112,214 | +19.6% |
| Amounts payable after more than one year | 17 | €503,646 | €491,080 | -€12,566 | -2.5% |
| Financial debts | 170/4 | €446,887 | €430,641 | -€16,246 | -3.6% |
| Other amounts payable | 178/9 | €56,759 | €60,439 | +€3,680 | +6.5% |
| Amounts payable within one year | 42/48 | €66,746 | €194,109 | +€127,363 | +191% |
| Current portion of amounts payable after more than one year | 42 | €16,839 | €17,569 | +€730 | +4.3% |
| Financial debts | 43 | €14,282 | €14,282 | = | 0.0% |
| Credit institutions | 430/8 | €14,282 | €14,282 | = | 0.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €35,625 | €120,009 | +€84,384 | +237% |
| Suppliers | 440/4 | €35,625 | €120,009 | +€84,384 | +237% |
| Taxes, remuneration and social security | 45 | - | €40,311 | +€40,311 | |
| Taxes | 450/3 | - | €23,571 | +€23,571 | |
| Remuneration and social security | 454/9 | - | €16,740 | +€16,740 | |
| Other amounts payable | 47/48 | €0 | €1,938 | +€1,938 | |
| Accrued charges and deferred income | 492/3 | €3,334 | €752 | -€2,583 | -77.5% |
| Non-recurring operating income | 76A | €124,609 | €0 | -€124,609 | -100% |
| Remuneration, social security and pensions | 62 | - | €151,864 | +€151,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,716 | €59,367 | +€14,651 | +32.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €13,903 | €15,738 | +€1,835 | +13.2% |
| Gross operating margin | 9900 | €133,017 | €318,204 | +€185,187 | +139% |
| Operating profit (loss) | 9901 | €74,398 | €91,235 | +€16,837 | +22.6% |
| Financial income | 75/76B | €127 | €0 | -€127 | -99.9% |
| Recurring financial income | 75 | €127 | €0 | -€127 | -99.9% |
| Financial charges | 65/66B | €18,174 | €17,100 | -€1,074 | -5.9% |
| Recurring financial charges | 65 | €18,174 | €17,100 | -€1,074 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €56,352 | €74,135 | +€17,784 | +31.6% |
| Transfer to deferred taxes | 680 | €23,198 | €0 | -€23,198 | -100% |
| Income taxes | 67/77 | €0 | €17,200 | +€17,200 | |
| Profit (loss) for the period | 9904 | €33,154 | €56,935 | +€23,782 | +71.7% |
| Transfer to tax-exempt reserves | 689 | €69,593 | €0 | -€69,593 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,439 | €56,935 | +€93,375 |
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 16 October 2026 via checked.be.