C.L. HOTEL: what changed
What changed
C.L. HOTEL
NACE 55.100, Hotels and similar accommodation
filed annual accounts (NBB)
Net result for the year
€46,267
2024 · €84,842-€38,576
Equity
€503,549
2024 · €457,283+€46,267
Cash
€112,188
2024 · €121,139-€8,951
Balance sheet total
€1.2m
2024 · €1.3m-€142,379
Largest movements
Assets
- Tangible fixed assets -€69,208
down €69,208 (-6.7%), from €1.0m to €956,704
of which Assets under construction and advance payments: -€103,588
- Receivables within one year -€63,123
down €63,123 (-37.7%), from €167,468 to €104,346
of which Other amounts receivable: -€61,731
Equity and liabilities
- Debts after one year -€101,469
down €101,469 (-22.2%), from €457,339 to €355,870
- Accrued charges and deferred income -€59,842
down €59,842 (-46.3%), from €129,181 to €69,339
- Advances received +€55,505
new in 2025: €55,505
- Reserves +€46,267
up €46,267 (+16.4%), from €282,283 to €328,549
of which Distributable reserves: +€46,267
- Tax, wage and social debts -€26,666
down €26,666 (-59.7%), from €44,690 to €18,024
of which Taxes: -€23,934
Income statement
- Gross operating margin -€51,270
down €51,270 (-18.0%), from €284,628 to €233,359
- Financial income +€23,616
up €23,616 (+391,644%), from €6 to €23,622
- Staff costs +€21,465
up €21,465 (+29.1%), from €73,812 to €95,277
- Financial charges -€10,807
down €10,807 (-30.8%), from €35,085 to €24,279
- Taxes -€9,223
down €9,223 (-28.0%), from €32,996 to €23,773
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.
Result 2024
€84,842
Gross operating margin
-€51,270
Staff costs
-€21,465
Depreciation
+€1,264
Write-downs
-€1,905
Other operating charges
-€4,271
Other operating items
-€4,575
Financial income
+€23,616
Financial charges
+€10,807
Taxes
+€9,223
Result 2025
€46,267
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€89,302
Investment
+€18,222
Financing
-€116,474
Cash 2024
€121,139
From operations (derived)
+€89,302
Net result for the year
+€46,267
Depreciation
+€50,987
Receivables within one year
+€63,123
Deferred charges and accrued income
+€1,098
Trade debts
-€23,098
Tax, wage and social debts
-€26,666
Advances received
+€55,505
Other debts
-€18,071
Accrued charges and deferred income
-€59,842
Investment (derived)
+€18,222
Investment in fixed assets (net)
+€18,222
Financing
-€116,474
Debts after one year
-€101,469
Current portion of long-term debt
+€3,091
Short-term financial debts
-€18,096
Cash 2025
€112,188
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,323,107 | €1,180,727 | -€142,379 | -10.8% |
| Fixed assets | 21/28 | €1,025,912 | €956,704 | -€69,208 | -6.7% |
| Tangible fixed assets | 22/27 | €1,025,912 | €956,704 | -€69,208 | -6.7% |
| Land and buildings | 22 | €918,293 | €954,710 | +€36,417 | +4.0% |
| Plant, machinery and equipment | 23 | €781 | €261 | -€520 | -66.6% |
| Furniture and vehicles | 24 | €3,250 | €1,732 | -€1,517 | -46.7% |
| Assets under construction and advance payments | 27 | €103,588 | - | -€103,588 | |
| Current assets | 29/58 | €297,195 | €224,024 | -€73,171 | -24.6% |
| Amounts receivable within one year | 40/41 | €167,468 | €104,346 | -€63,123 | -37.7% |
| Trade receivables | 40 | €71,753 | €70,361 | -€1,392 | -1.9% |
| Other amounts receivable | 41 | €95,716 | €33,985 | -€61,731 | -64.5% |
| Cash at bank and in hand | 54/58 | €121,139 | €112,188 | -€8,951 | -7.4% |
| Deferred charges and accrued income | 490/1 | €8,588 | €7,490 | -€1,098 | -12.8% |
| Total equity and liabilities | 10/49 | €1,323,107 | €1,180,727 | -€142,379 | -10.8% |
| Equity | 10/15 | €457,283 | €503,549 | +€46,267 | +10.1% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €282,283 | €328,549 | +€46,267 | +16.4% |
| Non-distributable reserves | 130/1 | €5,120 | €5,120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,120 | €5,120 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €258,412 | €304,679 | +€46,267 | +17.9% |
| Amounts payable | 17/49 | €865,824 | €677,178 | -€188,646 | -21.8% |
| Amounts payable after more than one year | 17 | €457,339 | €355,870 | -€101,469 | -22.2% |
| Financial debts | 170/4 | €457,339 | €355,870 | -€101,469 | -22.2% |
| Amounts payable within one year | 42/48 | €279,305 | €251,969 | -€27,336 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €102,076 | €105,167 | +€3,091 | +3.0% |
| Financial debts | 43 | €18,096 | - | -€18,096 | |
| Credit institutions | 430/8 | €18,096 | - | -€18,096 | |
| Trade debts | 44 | €78,215 | €55,117 | -€23,098 | -29.5% |
| Suppliers | 440/4 | €78,215 | €55,117 | -€23,098 | -29.5% |
| Advances received on contracts in progress | 46 | - | €55,505 | +€55,505 | |
| Taxes, remuneration and social security | 45 | €44,690 | €18,024 | -€26,666 | -59.7% |
| Taxes | 450/3 | €35,980 | €12,046 | -€23,934 | -66.5% |
| Remuneration and social security | 454/9 | €8,710 | €5,978 | -€2,732 | -31.4% |
| Other amounts payable | 47/48 | €36,228 | €18,157 | -€18,071 | -49.9% |
| Accrued charges and deferred income | 492/3 | €129,181 | €69,339 | -€59,842 | -46.3% |
| Remuneration, social security and pensions | 62 | €73,812 | €95,277 | +€21,465 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,251 | €50,987 | -€1,264 | -2.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€451 | €1,454 | +€1,905 | |
| Other operating charges | 640/8 | €6,099 | €10,370 | +€4,271 | +70.0% |
| Non-recurring operating charges | 66A | - | €4,575 | +€4,575 | |
| Gross operating margin | 9900 | €284,628 | €233,359 | -€51,270 | -18.0% |
| Operating profit (loss) | 9901 | €152,918 | €70,696 | -€82,221 | -53.8% |
| Financial income | 75/76B | €6 | €23,622 | +€23,616 | +391,644% |
| Recurring financial income | 75 | €6 | €23,622 | +€23,616 | +391,644% |
| Financial charges | 65/66B | €35,085 | €24,279 | -€10,807 | -30.8% |
| Recurring financial charges | 65 | €35,085 | €24,279 | -€10,807 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €117,838 | €70,040 | -€47,798 | -40.6% |
| Income taxes | 67/77 | €32,996 | €23,773 | -€9,223 | -28.0% |
| Profit (loss) for the period | 9904 | €84,842 | €46,267 | -€38,576 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,842 | €46,267 | -€38,576 | -45.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.