ADET - HOTEL: 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.
ADET - HOTEL
Largest movements
- Tangible fixed assets +€17,462
up €17,462 (+24.9%), from €70,061 to €87,523
of which Furniture and vehicles: +€23,550
- Cash +€12,959
up €12,959 (+301%), from €4,311 to €17,270
mainly Debts after one year (+€21,366) and Depreciation (+€19,165)
- Stocks and contracts +€1,925
up €1,925 (+21.7%), from €8,865 to €10,790
- Debts after one year +€21,366
new in 2025: €21,366
- Other debts -€21,268
down €21,268 (-31.6%), from €67,333 to €46,065
- Short-term financial debts +€14,089
up €14,089 (+243%), from €5,790 to €19,879
- Tax, wage and social debts +€8,477
up €8,477 (+59.6%), from €14,233 to €22,710
of which Remuneration and social security: +€13,051
- Current portion of long-term debt +€5,056
new in 2025: €5,056
- Gross operating margin -€37,221
down €37,221 (-24.9%), from €149,675 to €112,454
- Depreciation -€28,797
down €28,797 (-60.0%), from €47,962 to €19,165
- Staff costs -€24,658
down €24,658 (-24.7%), from €99,999 to €75,341
- Taxes -€3,518
down €3,518 (-97.0%), from €3,626 to €108
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 | €84,654 | €117,049 | +€32,395 | +38.3% |
| Fixed assets | 21/28 | €70,661 | €88,123 | +€17,462 | +24.7% |
| Tangible fixed assets | 22/27 | €70,061 | €87,523 | +€17,462 | +24.9% |
| Plant, machinery and equipment | 23 | €51,606 | €45,518 | -€6,088 | -11.8% |
| Furniture and vehicles | 24 | €18,455 | €42,005 | +€23,550 | +128% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €13,993 | €28,926 | +€14,933 | +107% |
| Stocks and contracts in progress | 3 | €8,865 | €10,790 | +€1,925 | +21.7% |
| Stocks | 30/36 | €8,865 | €10,790 | +€1,925 | +21.7% |
| Amounts receivable within one year | 40/41 | €817 | €866 | +€49 | +6.0% |
| Other amounts receivable | 41 | €817 | €866 | +€49 | +6.0% |
| Cash at bank and in hand | 54/58 | €4,311 | €17,270 | +€12,959 | +301% |
| Total equity and liabilities | 10/49 | €84,654 | €117,049 | +€32,395 | +38.3% |
| Equity | 10/15 | -€11,148 | -€9,694 | +€1,454 | +13.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,599 | -€30,145 | +€1,454 | +4.6% |
| Amounts payable | 17/49 | €95,802 | €126,743 | +€30,941 | +32.3% |
| Amounts payable after more than one year | 17 | - | €21,366 | +€21,366 | |
| Financial debts | 170/4 | - | €21,366 | +€21,366 | |
| Amounts payable within one year | 42/48 | €95,802 | €104,393 | +€8,591 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,056 | +€5,056 | |
| Financial debts | 43 | €5,790 | €19,879 | +€14,089 | +243% |
| Credit institutions | 430/8 | €5,790 | €19,879 | +€14,089 | +243% |
| Trade debts | 44 | €8,446 | €10,683 | +€2,237 | +26.5% |
| Suppliers | 440/4 | €8,446 | €10,683 | +€2,237 | +26.5% |
| Taxes, remuneration and social security | 45 | €14,233 | €22,710 | +€8,477 | +59.6% |
| Taxes | 450/3 | €8,931 | €4,357 | -€4,574 | -51.2% |
| Remuneration and social security | 454/9 | €5,302 | €18,353 | +€13,051 | +246% |
| Other amounts payable | 47/48 | €67,333 | €46,065 | -€21,268 | -31.6% |
| Accrued charges and deferred income | 492/3 | - | €984 | +€984 | |
| Remuneration, social security and pensions | 62 | €99,999 | €75,341 | -€24,658 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,962 | €19,165 | -€28,797 | -60.0% |
| Other operating charges | 640/8 | €4,332 | €5,510 | +€1,178 | +27.2% |
| Gross operating margin | 9900 | €149,675 | €112,454 | -€37,221 | -24.9% |
| Operating profit (loss) | 9901 | -€2,618 | €12,438 | +€15,056 | |
| Financial income | 75/76B | €736 | €519 | -€217 | -29.5% |
| Recurring financial income | 75 | €736 | €519 | -€217 | -29.5% |
| Financial charges | 65/66B | €11,760 | €11,395 | -€365 | -3.1% |
| Recurring financial charges | 65 | €11,760 | €11,395 | -€365 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,642 | €1,562 | +€15,204 | |
| Income taxes | 67/77 | €3,626 | €108 | -€3,518 | -97.0% |
| Profit (loss) for the period | 9904 | -€17,268 | €1,454 | +€18,722 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,268 | €1,454 | +€18,722 |
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 18 October 2026 via checked.be.