ALSPUT 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.
ALSPUT HOTEL
Largest movements
- Cash -€67,383
down €67,383 (-42.1%), from €159,956 to €92,574
mainly Investment in fixed assets (net) (-€98,141) and Other debts (-€85,687)
- Tangible fixed assets +€48,668
up €48,668 (+17.3%), from €281,153 to €329,821
of which Land and buildings: +€25,884
- Intangible fixed assets -€12,500
down €12,500 (-92.3%), from €13,542 to €1,042
- Receivables within one year +€9,327
up €9,327 (+8.6%), from €108,094 to €117,421
of which Other amounts receivable: +€7,986
- Other debts -€85,687
down €85,687 (-88.5%), from €96,862 to €11,175
- Debts after one year +€67,492
up €67,492 (+50.7%), from €133,106 to €200,598
- Reserves -€9,269
down €9,269 (-4.0%), from €231,575 to €222,306
of which Distributable reserves: -€9,269
- Staff costs +€42,926
up €42,926 (+14.5%), from €295,546 to €338,472
- Gross operating margin -€35,709
down €35,709 (-8.0%), from €448,125 to €412,416
- Taxes -€25,341
down €25,341 (-100%), from €25,341 to €0
- Depreciation +€16,225
up €16,225 (+35.5%), from €45,748 to €61,974
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 | €592,879 | €572,632 | -€20,247 | -3.4% |
| Fixed assets | 21/28 | €305,254 | €341,421 | +€36,168 | +11.8% |
| Intangible fixed assets | 21 | €13,542 | €1,042 | -€12,500 | -92.3% |
| Tangible fixed assets | 22/27 | €281,153 | €329,821 | +€48,668 | +17.3% |
| Land and buildings | 22 | €179,116 | €204,999 | +€25,884 | +14.5% |
| Plant, machinery and equipment | 23 | €35,440 | €46,830 | +€11,391 | +32.1% |
| Furniture and vehicles | 24 | €703 | €17,095 | +€16,393 | +2,333% |
| Other tangible fixed assets | 26 | €65,895 | €60,896 | -€5,000 | -7.6% |
| Financial fixed assets | 28 | €10,559 | €10,559 | = | 0.0% |
| Current assets | 29/58 | €287,625 | €231,210 | -€56,414 | -19.6% |
| Stocks and contracts in progress | 3 | €12,448 | €14,170 | +€1,721 | +13.8% |
| Stocks | 30/36 | €12,448 | €14,170 | +€1,721 | +13.8% |
| Amounts receivable within one year | 40/41 | €108,094 | €117,421 | +€9,327 | +8.6% |
| Trade receivables | 40 | €7,427 | €8,768 | +€1,341 | +18.1% |
| Other amounts receivable | 41 | €100,667 | €108,653 | +€7,986 | +7.9% |
| Cash at bank and in hand | 54/58 | €159,956 | €92,574 | -€67,383 | -42.1% |
| Deferred charges and accrued income | 490/1 | €7,126 | €7,046 | -€81 | -1.1% |
| Total equity and liabilities | 10/49 | €592,879 | €572,632 | -€20,247 | -3.4% |
| Equity | 10/15 | €237,775 | €228,506 | -€9,269 | -3.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €231,575 | €222,306 | -€9,269 | -4.0% |
| Tax-exempt reserves | 132 | €13 | €13 | = | 0.0% |
| Distributable reserves | 133 | €231,562 | €222,293 | -€9,269 | -4.0% |
| Amounts payable | 17/49 | €355,104 | €344,126 | -€10,977 | -3.1% |
| Amounts payable after more than one year | 17 | €133,106 | €200,598 | +€67,492 | +50.7% |
| Financial debts | 170/4 | €133,106 | €200,598 | +€67,492 | +50.7% |
| Amounts payable within one year | 42/48 | €221,997 | €143,528 | -€78,469 | -35.3% |
| Current portion of amounts payable after more than one year | 42 | €24,997 | €24,345 | -€652 | -2.6% |
| Trade debts | 44 | €38,148 | €43,900 | +€5,752 | +15.1% |
| Suppliers | 440/4 | €38,148 | €43,900 | +€5,752 | +15.1% |
| Taxes, remuneration and social security | 45 | €61,990 | €64,108 | +€2,119 | +3.4% |
| Taxes | 450/3 | €25,067 | €23,662 | -€1,404 | -5.6% |
| Remuneration and social security | 454/9 | €36,923 | €40,446 | +€3,523 | +9.5% |
| Other amounts payable | 47/48 | €96,862 | €11,175 | -€85,687 | -88.5% |
| Remuneration, social security and pensions | 62 | €295,546 | €338,472 | +€42,926 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,748 | €61,974 | +€16,225 | +35.5% |
| Other operating charges | 640/8 | €8,955 | €9,227 | +€272 | +3.0% |
| Gross operating margin | 9900 | €448,125 | €412,416 | -€35,709 | -8.0% |
| Operating profit (loss) | 9901 | €97,876 | €2,744 | -€95,133 | -97.2% |
| Financial income | 75/76B | €1,100 | €921 | -€178 | -16.2% |
| Recurring financial income | 75 | €1,100 | €921 | -€178 | -16.2% |
| Financial charges | 65/66B | €9,552 | €12,935 | +€3,382 | +35.4% |
| Recurring financial charges | 65 | €9,552 | €12,935 | +€3,382 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €89,424 | -€9,269 | -€98,694 | |
| Income taxes | 67/77 | €25,341 | €0 | -€25,341 | -100% |
| Profit (loss) for the period | 9904 | €64,083 | -€9,269 | -€73,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,083 | -€9,269 | -€73,353 |
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 15 October 2026 via checked.be.