BL Consulting Hôtels: what changed
BL Consulting Hôtels
Largest movements
- Receivables within one year -€180,973
down €180,973 (-14.6%), from €1.2m to €1.1m
of which Trade receivables: -€200,000
- Tangible fixed assets -€66,622
down €66,622 (-3.7%), from €1.8m to €1.7m
of which Land and buildings: -€45,631
- Cash +€38,461
up €38,461 (+150%), from €25,588 to €64,049
mainly Receivables within one year (+€180,973) and Trade debts (+€171,602)
- Tax, wage and social debts -€174,047
down €174,047 (-81.5%), from €213,454 to €39,407
- Trade debts +€171,602
up €171,602 (+1,168%), from €14,691 to €186,293
- Debts after one year -€131,993
down €131,993 (-10.2%), from €1.3m to €1.2m
- Other debts -€100,040
no longer reported in 2025 (was €100,040)
- Gross operating margin -€631,249
down €631,249 (-83.5%), from €755,903 to €124,654
- Taxes -€145,090
down €145,090 (-82.0%), from €176,997 to €31,907
- Other operating charges -€47,946
down €47,946 (-89.7%), from €53,428 to €5,482
- Financial charges -€11,663
down €11,663 (-16.5%), from €70,779 to €59,116
- Depreciation +€10,028
up €10,028 (+17.7%), from €56,594 to €66,622
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,077,980 | €2,868,528 | -€209,452 | -6.8% |
| Fixed assets | 21/28 | €1,807,694 | €1,741,072 | -€66,622 | -3.7% |
| Tangible fixed assets | 22/27 | €1,807,694 | €1,741,072 | -€66,622 | -3.7% |
| Land and buildings | 22 | €1,714,568 | €1,668,937 | -€45,631 | -2.7% |
| Furniture and vehicles | 24 | €93,126 | €72,135 | -€20,991 | -22.5% |
| Current assets | 29/58 | €1,270,286 | €1,127,456 | -€142,830 | -11.2% |
| Amounts receivable within one year | 40/41 | €1,239,012 | €1,058,039 | -€180,973 | -14.6% |
| Trade receivables | 40 | €214,972 | €14,972 | -€200,000 | -93.0% |
| Other amounts receivable | 41 | €1,024,040 | €1,043,067 | +€19,027 | +1.9% |
| Cash at bank and in hand | 54/58 | €25,588 | €64,049 | +€38,461 | +150% |
| Deferred charges and accrued income | 490/1 | €5,686 | €5,368 | -€318 | -5.6% |
| Total equity and liabilities | 10/49 | €3,077,980 | €2,868,528 | -€209,452 | -6.8% |
| Equity | 10/15 | €1,331,191 | €1,350,723 | +€19,532 | +1.5% |
| Contributions | 10/11 | €2,903 | €2,903 | = | 0.0% |
| Reserves | 13 | - | €19,500 | +€19,500 | |
| Distributable reserves | 133 | - | €19,500 | +€19,500 | |
| Profit (loss) carried forward | 14 | €1,328,288 | €1,328,320 | +€32 | 0.0% |
| Amounts payable | 17/49 | €1,746,789 | €1,517,805 | -€228,984 | -13.1% |
| Amounts payable after more than one year | 17 | €1,292,104 | €1,160,111 | -€131,993 | -10.2% |
| Financial debts | 170/4 | €1,292,104 | €1,160,111 | -€131,993 | -10.2% |
| Amounts payable within one year | 42/48 | €454,685 | €357,694 | -€96,991 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €126,500 | €131,994 | +€5,494 | +4.3% |
| Trade debts | 44 | €14,691 | €186,293 | +€171,602 | +1,168% |
| Suppliers | 440/4 | €14,691 | €186,293 | +€171,602 | +1,168% |
| Taxes, remuneration and social security | 45 | €213,454 | €39,407 | -€174,047 | -81.5% |
| Taxes | 450/3 | €213,454 | €39,407 | -€174,047 | -81.5% |
| Other amounts payable | 47/48 | €100,040 | - | -€100,040 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,594 | €66,622 | +€10,028 | +17.7% |
| Other operating charges | 640/8 | €53,428 | €5,482 | -€47,946 | -89.7% |
| Gross operating margin | 9900 | €755,903 | €124,654 | -€631,249 | -83.5% |
| Operating profit (loss) | 9901 | €645,881 | €52,550 | -€593,331 | -91.9% |
| Financial income | 75/76B | €63,795 | €58,005 | -€5,790 | -9.1% |
| Recurring financial income | 75 | €63,795 | €58,005 | -€5,790 | -9.1% |
| Financial charges | 65/66B | €70,779 | €59,116 | -€11,663 | -16.5% |
| Recurring financial charges | 65 | €70,779 | €59,116 | -€11,663 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €638,897 | €51,439 | -€587,458 | -91.9% |
| Income taxes | 67/77 | €176,997 | €31,907 | -€145,090 | -82.0% |
| Profit (loss) for the period | 9904 | €461,900 | €19,532 | -€442,368 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €461,900 | €19,532 | -€442,368 | -95.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.