Hostelia: what changed
Two fiscal 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.
Hostelia
Largest movements
- Receivables within one year -€5,231
down €5,231 (-21.3%), from €24,609 to €19,378
of which Trade receivables: -€20,277
- Cash +€3,092
up €3,092 (+3770.7%), from €82 to €3,174
mainly Net result for the year (+€8,022) and Receivables within one year (+€5,231)
- Other debts -€10,331
no longer reported in 2025 (was €10,331)
- Profit (loss) carried forward +€8,022
up €8,022, from -€6,321 to €1,701
- Purchases and services +€6,956
up €6,956 (+61.5%), from €11,312 to €18,268
- Gross operating margin -€3,616
down €3,616 (-27.2%), from €13,292 to €9,676
- Other operating charges +€379
up €379 (+37.2%), from €1,020 to €1,399
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.
Cash bridge derived
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 | €24,691 | €22,552 | -€2,139 | -8.7% |
| Current assets | 29/58 | €24,691 | €22,552 | -€2,139 | -8.7% |
| Amounts receivable within one year | 40/41 | €24,609 | €19,378 | -€5,231 | -21.3% |
| Trade receivables | 40 | €22,667 | €2,390 | -€20,277 | -89.5% |
| Other amounts receivable | 41 | €1,942 | €16,988 | +€15,046 | +774.8% |
| Cash at bank and in hand | 54/58 | €82 | €3,174 | +€3,092 | +3770.7% |
| Total equity and liabilities | 10/49 | €24,691 | €22,552 | -€2,139 | -8.7% |
| Equity | 10/15 | €14,130 | €22,152 | +€8,022 | +56.8% |
| 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 | -€6,321 | €1,701 | +€8,022 | |
| Amounts payable | 17/49 | €10,561 | €400 | -€10,161 | -96.2% |
| Amounts payable within one year | 42/48 | €10,561 | €400 | -€10,161 | -96.2% |
| Trade debts | 44 | €230 | €400 | +€170 | +73.9% |
| Suppliers | 440/4 | €230 | €400 | +€170 | +73.9% |
| Other amounts payable | 47/48 | €10,331 | - | -€10,331 | |
| Non-recurring operating income | 76A | €24,604 | €27,944 | +€3,340 | +13.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,312 | €18,268 | +€6,956 | +61.5% |
| Other operating charges | 640/8 | €1,020 | €1,399 | +€379 | +37.2% |
| Gross operating margin | 9900 | €13,292 | €9,676 | -€3,616 | -27.2% |
| Operating profit (loss) | 9901 | €12,272 | €8,277 | -€3,995 | -32.6% |
| Financial charges | 65/66B | €162 | €255 | +€93 | +57.4% |
| Recurring financial charges | 65 | €162 | €255 | +€93 | +57.4% |
| Profit (loss) for the period before taxes | 9903 | €12,110 | €8,022 | -€4,088 | -33.8% |
| Profit (loss) for the period | 9904 | €12,110 | €8,022 | -€4,088 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,110 | €8,022 | -€4,088 | -33.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.