Hostellerie de la Tour: 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.
Hostellerie de la Tour
Largest movements
- Deferred charges and accrued income -€92,804
no longer reported in 2025 (was €92,804)
- Receivables within one year +€80,442
up €80,442 (+33.5%), from €239,809 to €320,251
of which Other amounts receivable: +€50,000
- Trade debts -€106,282
down €106,282 (-43.0%), from €246,984 to €140,702
- Other debts +€80,112
up €80,112 (+48.2%), from €166,206 to €246,318
- Profit (loss) carried forward +€17,283
up €17,283 (+19.9%), from €86,910 to €104,193
- Gross operating margin -€165,514
down €165,514 (-25.9%), from €640,154 to €474,640
- Other operating charges -€85,604
down €85,604 (-86.4%), from €99,078 to €13,474
- Staff costs -€85,172
down €85,172 (-17.0%), from €501,716 to €416,544
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 | €662,877 | €647,498 | -€15,378 | -2.3% |
| Fixed assets | 21/28 | €119,699 | €115,901 | -€3,798 | -3.2% |
| Tangible fixed assets | 22/27 | €20,354 | €16,556 | -€3,798 | -18.7% |
| Land and buildings | 22 | €10,072 | €6,274 | -€3,798 | -37.7% |
| Furniture and vehicles | 24 | €6,625 | €6,625 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,657 | €3,657 | = | 0.0% |
| Financial fixed assets | 28 | €99,345 | €99,345 | = | 0.0% |
| Current assets | 29/58 | €543,178 | €531,597 | -€11,580 | -2.1% |
| Amounts receivable within one year | 40/41 | €239,809 | €320,251 | +€80,442 | +33.5% |
| Trade receivables | 40 | €137,702 | €168,144 | +€30,442 | +22.1% |
| Other amounts receivable | 41 | €102,107 | €152,107 | +€50,000 | +49.0% |
| Current investments | 50/53 | €629 | €632 | +€3 | +0.5% |
| Cash at bank and in hand | 54/58 | €209,936 | €210,715 | +€778 | +0.4% |
| Deferred charges and accrued income | 490/1 | €92,804 | - | -€92,804 | |
| Total equity and liabilities | 10/49 | €662,877 | €647,498 | -€15,378 | -2.3% |
| Equity | 10/15 | €199,557 | €216,841 | +€17,283 | +8.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €12,647 | €12,647 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €980 | €980 | = | 0.0% |
| Distributable reserves | 133 | €1,667 | €1,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,910 | €104,193 | +€17,283 | +19.9% |
| Amounts payable | 17/49 | €463,319 | €430,658 | -€32,662 | -7.0% |
| Amounts payable within one year | 42/48 | €460,319 | €430,658 | -€29,662 | -6.4% |
| Trade debts | 44 | €246,984 | €140,702 | -€106,282 | -43.0% |
| Suppliers | 440/4 | €246,984 | €140,702 | -€106,282 | -43.0% |
| Taxes, remuneration and social security | 45 | €47,129 | €43,638 | -€3,491 | -7.4% |
| Taxes | 450/3 | €14,475 | €16,009 | +€1,534 | +10.6% |
| Remuneration and social security | 454/9 | €32,654 | €27,629 | -€5,025 | -15.4% |
| Other amounts payable | 47/48 | €166,206 | €246,318 | +€80,112 | +48.2% |
| Accrued charges and deferred income | 492/3 | €3,000 | - | -€3,000 | |
| Remuneration, social security and pensions | 62 | €501,716 | €416,544 | -€85,172 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,798 | €3,798 | +€0 | 0.0% |
| Other operating charges | 640/8 | €99,078 | €13,474 | -€85,604 | -86.4% |
| Gross operating margin | 9900 | €640,154 | €474,640 | -€165,514 | -25.9% |
| Operating profit (loss) | 9901 | €35,561 | €40,824 | +€5,263 | +14.8% |
| Financial income | 75/76B | €412 | €5 | -€407 | -98.8% |
| Recurring financial income | 75 | €412 | €5 | -€407 | -98.8% |
| Financial charges | 65/66B | €6,856 | €7,535 | +€679 | +9.9% |
| Recurring financial charges | 65 | €6,856 | €7,535 | +€679 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €29,117 | €33,294 | +€4,177 | +14.3% |
| Income taxes | 67/77 | €14,475 | €16,011 | +€1,535 | +10.6% |
| Profit (loss) for the period | 9904 | €14,642 | €17,283 | +€2,641 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,642 | €17,283 | +€2,641 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.