VAYAMUNDO HOUFFALIZE: 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
VAYAMUNDO HOUFFALIZE
NACE 55.300, Accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€179,327
2024 · €56,408+€122,919
Equity
€4.5m
2024 · €4.3m+€179,327
Cash
€862,727
2024 · €1.2m-€370,108
Balance sheet total
€6.0m
2024 · €6.2m-€152,431
Largest movements
Assets
- Cash -€370,108
down €370,108 (-30.0%), from €1.2m to €862,727
mainly Receivables within one year (-€273,783) and Advances received (-€233,300)
- Receivables within one year +€273,783
up €273,783 (+5.9%), from €4.6m to €4.9m
of which Trade receivables: +€259,004
Equity and liabilities
- Advances received -€233,300
down €233,300 (-27.0%), from €863,137 to €629,837
- Profit (loss) carried forward +€179,327
up €179,327 (+3.3%), from -€5.5m to -€5.3m
Income statement
- Other operating income +€225,967
up €225,967 (+84.9%), from €266,288 to €492,255
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.
Result 2024
€56,408
Turnover
+€42,739
Other operating income
+€225,967
Goods and materials
-€74,901
Services and other goods
-€72,807
Staff costs
-€52,810
Depreciation
+€10,722
Write-downs
+€547
Other operating charges
+€43,222
Financial income
-€4,033
Financial charges
+€4,273
Result 2025
€179,327
raises the resultlowers the result
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.
From operations
-€338,583
Investment
-€31,525
Financing
€0
Cash 2024
€1.2m
From operations (derived)
-€338,583
Net result for the year
+€179,327
Depreciation
+€43,036
Stocks and contracts
+€2,756
Receivables within one year
-€273,783
Deferred charges and accrued income
+€41,839
Trade debts
-€50,027
Tax, wage and social debts
-€31,191
Advances received
-€233,300
Other debts
-€16,720
Accrued charges and deferred income
-€521
Investment (derived)
-€31,525
Investment in fixed assets (net)
-€31,525
Cash 2025
€862,727
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,164,267 | €6,011,835 | -€152,431 | -2.5% |
| Fixed assets | 21/28 | €119,454 | €107,943 | -€11,511 | -9.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €117,737 | €106,226 | -€11,511 | -9.8% |
| Plant, machinery and equipment | 23 | €74,262 | €66,194 | -€8,068 | -10.9% |
| Furniture and vehicles | 24 | €34,189 | €40,032 | +€5,843 | +17.1% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €9,286 | - | -€9,286 | |
| Financial fixed assets | 28 | €1,717 | €1,717 | = | 0.0% |
| Affiliated companies | 280/1 | €246 | €246 | = | 0.0% |
| Participating interests | 280 | €246 | €246 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,471 | €1,471 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,471 | €1,471 | = | 0.0% |
| Current assets | 29/58 | €6,044,813 | €5,903,893 | -€140,920 | -2.3% |
| Stocks and contracts in progress | 3 | €102,528 | €99,772 | -€2,756 | -2.7% |
| Stocks | 30/36 | €102,528 | €99,772 | -€2,756 | -2.7% |
| Raw materials and consumables | 30/31 | €45,877 | €40,068 | -€5,809 | -12.7% |
| Goods purchased for resale | 34 | €56,651 | €59,704 | +€3,053 | +5.4% |
| Amounts receivable within one year | 40/41 | €4,621,773 | €4,895,556 | +€273,783 | +5.9% |
| Trade receivables | 40 | €559,760 | €818,764 | +€259,004 | +46.3% |
| Other amounts receivable | 41 | €4,062,013 | €4,076,792 | +€14,779 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,232,835 | €862,727 | -€370,108 | -30.0% |
| Deferred charges and accrued income | 490/1 | €87,677 | €45,838 | -€41,839 | -47.7% |
| Total equity and liabilities | 10/49 | €6,164,267 | €6,011,835 | -€152,431 | -2.5% |
| Equity | 10/15 | €4,336,842 | €4,516,168 | +€179,327 | +4.1% |
| Contributions | 10/11 | €9,804,724 | €9,804,724 | = | 0.0% |
| Reserves | 13 | €30 | €30 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30 | €30 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30 | €30 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,467,912 | -€5,288,585 | +€179,327 | +3.3% |
| Amounts payable | 17/49 | €1,827,425 | €1,495,667 | -€331,758 | -18.2% |
| Amounts payable within one year | 42/48 | €1,826,490 | €1,495,253 | -€331,237 | -18.1% |
| Trade debts | 44 | €542,024 | €491,998 | -€50,027 | -9.2% |
| Suppliers | 440/4 | €542,024 | €491,998 | -€50,027 | -9.2% |
| Advances received on contracts in progress | 46 | €863,137 | €629,837 | -€233,300 | -27.0% |
| Taxes, remuneration and social security | 45 | €404,608 | €373,418 | -€31,191 | -7.7% |
| Taxes | 450/3 | €36,901 | €41,589 | +€4,689 | +12.7% |
| Remuneration and social security | 454/9 | €367,707 | €331,828 | -€35,879 | -9.8% |
| Other amounts payable | 47/48 | €16,720 | - | -€16,720 | |
| Accrued charges and deferred income | 492/3 | €936 | €414 | -€521 | -55.7% |
| Operating income | 70/76A | €10,390,766 | €10,659,471 | +€268,706 | +2.6% |
| Turnover | 70 | €10,124,478 | €10,167,216 | +€42,739 | +0.4% |
| Other operating income | 74 | €266,288 | €492,255 | +€225,967 | +84.9% |
| Operating charges | 60/66A | €10,285,825 | €10,431,852 | +€146,027 | +1.4% |
| Goods for resale, raw materials and consumables | 60 | €1,793,302 | €1,868,203 | +€74,901 | +4.2% |
| Purchases | 600/8 | €1,785,175 | €1,865,447 | +€80,272 | +4.5% |
| Change in stocks: decrease (increase) | 609 | €8,127 | €2,756 | -€5,371 | -66.1% |
| Services and other goods | 61 | €5,080,474 | €5,153,281 | +€72,807 | +1.4% |
| Remuneration, social security and pensions | 62 | €3,283,441 | €3,336,251 | +€52,810 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,758 | €43,036 | -€10,722 | -19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €547 | - | -€547 | |
| Other operating charges | 640/8 | €74,303 | €31,081 | -€43,222 | -58.2% |
| Operating profit (loss) | 9901 | €104,940 | €227,619 | +€122,679 | +117% |
| Financial income | 75/76B | €11,528 | €7,495 | -€4,033 | -35.0% |
| Recurring financial income | 75 | €11,528 | €7,495 | -€4,033 | -35.0% |
| Income from current assets | 751 | €11,528 | €7,495 | -€4,033 | -35.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -78.8% |
| Financial charges | 65/66B | €60,060 | €55,787 | -€4,273 | -7.1% |
| Recurring financial charges | 65 | €60,060 | €55,787 | -€4,273 | -7.1% |
| Other financial charges | 652/9 | €60,060 | €55,787 | -€4,273 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €56,408 | €179,327 | +€122,919 | +218% |
| Income taxes | 67/77 | €0 | - | = | |
| Taxes | 670/3 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €56,408 | €179,327 | +€122,919 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €56,408 | €179,327 | +€122,919 | +218% |
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 22 October 2026 via checked.be.