DAY 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.
DAY HOTEL
Largest movements
- Receivables within one year -€19,056
down €19,056 (-8.5%), from €223,256 to €204,200
of which Trade receivables: -€42,700
- Cash -€3,411
down €3,411 (-54.2%), from €6,296 to €2,886
mainly Tax, wage and social debts (-€23,914) and Trade debts (-€1,228)
- Tax, wage and social debts -€23,914
down €23,914 (-76.4%), from €31,287 to €7,374
- Turnover +€103,702
new in 2025: €103,702
- Purchases and services +€99,109
new in 2025: €99,109
- Gross operating margin -€28,667
down €28,667 (-86.2%), from €33,249 to €4,582
- Provisions -€24,706
down €24,706 (-93.6%), from €26,388 to €1,683
- Staff costs -€3,058
no longer reported in 2025 (was €3,058)
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 | €231,720 | €208,742 | -€22,979 | -9.9% |
| Fixed assets | 21/28 | €2,168 | €1,656 | -€511 | -23.6% |
| Tangible fixed assets | 22/27 | €2,168 | €1,656 | -€511 | -23.6% |
| Plant, machinery and equipment | 23 | €121 | - | -€121 | |
| Furniture and vehicles | 24 | €2,046 | €1,656 | -€390 | -19.1% |
| Current assets | 29/58 | €229,553 | €207,085 | -€22,467 | -9.8% |
| Amounts receivable within one year | 40/41 | €223,256 | €204,200 | -€19,056 | -8.5% |
| Trade receivables | 40 | €210,525 | €167,824 | -€42,700 | -20.3% |
| Other amounts receivable | 41 | €12,732 | €36,376 | +€23,644 | +186% |
| Cash at bank and in hand | 54/58 | €6,296 | €2,886 | -€3,411 | -54.2% |
| Total equity and liabilities | 10/49 | €231,720 | €208,742 | -€22,979 | -9.9% |
| Equity | 10/15 | €147,360 | €148,414 | +€1,054 | +0.7% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,908 | €127,963 | +€1,054 | +0.8% |
| Provisions and deferred taxes | 16 | €26,388 | €28,071 | +€1,683 | +6.4% |
| Provisions for liabilities and charges | 160/5 | €26,388 | €28,071 | +€1,683 | +6.4% |
| Taxes | 161 | €26,388 | €28,071 | +€1,683 | +6.4% |
| Amounts payable | 17/49 | €57,972 | €32,257 | -€25,716 | -44.4% |
| Amounts payable within one year | 42/48 | €57,972 | €32,257 | -€25,716 | -44.4% |
| Trade debts | 44 | €4,717 | €3,489 | -€1,228 | -26.0% |
| Suppliers | 440/4 | €4,717 | €3,489 | -€1,228 | -26.0% |
| Taxes, remuneration and social security | 45 | €31,287 | €7,374 | -€23,914 | -76.4% |
| Taxes | 450/3 | €31,287 | €7,374 | -€23,914 | -76.4% |
| Other amounts payable | 47/48 | €21,969 | €21,394 | -€575 | -2.6% |
| Turnover | 70 | - | €103,702 | +€103,702 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €99,109 | +€99,109 | |
| Remuneration, social security and pensions | 62 | €3,058 | - | -€3,058 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €511 | +€214 | +72.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €26,388 | €1,683 | -€24,706 | -93.6% |
| Other operating charges | 640/8 | €927 | €680 | -€248 | -26.7% |
| Non-recurring operating charges | 66A | €665 | - | -€665 | |
| Gross operating margin | 9900 | €33,249 | €4,582 | -€28,667 | -86.2% |
| Operating profit (loss) | 9901 | €1,914 | €1,708 | -€205 | -10.7% |
| Financial income | 75/76B | €54 | €10 | -€44 | -80.8% |
| Recurring financial income | 75 | €54 | €10 | -€44 | -80.8% |
| Financial charges | 65/66B | - | €378 | +€378 | |
| Recurring financial charges | 65 | - | €378 | +€378 | |
| Profit (loss) for the period before taxes | 9903 | €1,968 | €1,340 | -€628 | -31.9% |
| Income taxes | 67/77 | €536 | €286 | -€250 | -46.6% |
| Profit (loss) for the period | 9904 | €1,432 | €1,054 | -€378 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,432 | €1,054 | -€378 | -26.4% |
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 23 October 2026 via checked.be.