HOSTELLERIE LA SAPINIERE: what changed
What changed
HOSTELLERIE LA SAPINIERE
NACE 55.100, Hotels and similar accommodation
filed annual accounts (NBB)
Net result for the year
-€114,751
2024 · -€83,734-€31,017
Equity
€182,530
2024 · €297,281-€114,751
Cash
€289
2024 · €1,259-€970
Balance sheet total
€607,169
2024 · €621,446-€14,277
Largest movements
Assets
- Tangible fixed assets -€9,940
down €9,940 (-1.7%), from €596,841 to €586,901
of which Furniture and vehicles: -€6,169
Equity and liabilities
- Profit (loss) carried forward -€114,751
down €114,751 (-41.8%), from €274,332 to €159,581
- Other debts +€97,205
up €97,205 (+313%), from €31,034 to €128,239
Income statement
- Gross operating margin -€25,345
down €25,345 (-44.7%), from -€56,701 to -€82,046
- Other operating charges +€6,890
up €6,890 (+88.7%), from €7,771 to €14,661
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
-€83,734
Gross operating margin
-€25,345
Staff costs
+€344
Depreciation
-€558
Other operating charges
-€6,890
Other operating items
-€13
Financial income
+€219
Financial charges
+€464
Taxes
+€762
Result 2025
-€114,751
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
-€168
Investment
-€2,557
Financing
+€1,755
Cash 2024
€1,259
From operations (derived)
-€168
Net result for the year
-€114,751
Depreciation
+€15,659
Stocks and contracts
-€1,046
Receivables within one year
+€1,251
Trade debts
+€4,183
Tax, wage and social debts
-€2,669
Other debts
+€97,205
Investment (derived)
-€2,557
Investment in fixed assets (net)
-€2,557
Financing
+€1,755
Short-term financial debts
+€1,755
Cash 2025
€289
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €621,446 | €607,169 | -€14,277 | -2.3% |
| Fixed assets | 21/28 | €600,003 | €586,901 | -€13,102 | -2.2% |
| Tangible fixed assets | 22/27 | €596,841 | €586,901 | -€9,940 | -1.7% |
| Land and buildings | 22 | €562,038 | €562,038 | = | 0.0% |
| Plant, machinery and equipment | 23 | €22,861 | €19,090 | -€3,771 | -16.5% |
| Furniture and vehicles | 24 | €11,942 | €5,773 | -€6,169 | -51.7% |
| Financial fixed assets | 28 | €3,162 | - | -€3,162 | |
| Current assets | 29/58 | €21,443 | €20,268 | -€1,175 | -5.5% |
| Stocks and contracts in progress | 3 | €3,875 | €4,921 | +€1,046 | +27.0% |
| Stocks | 30/36 | €3,875 | €4,921 | +€1,046 | +27.0% |
| Amounts receivable within one year | 40/41 | €16,309 | €15,058 | -€1,251 | -7.7% |
| Trade receivables | 40 | €119 | €1,363 | +€1,244 | +1,045% |
| Other amounts receivable | 41 | €16,190 | €13,695 | -€2,495 | -15.4% |
| Cash at bank and in hand | 54/58 | €1,259 | €289 | -€970 | -77.0% |
| Total equity and liabilities | 10/49 | €621,446 | €607,169 | -€14,277 | -2.3% |
| Equity | 10/15 | €297,281 | €182,530 | -€114,751 | -38.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | €3,949 | €3,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,949 | €3,949 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,949 | €3,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,332 | €159,581 | -€114,751 | -41.8% |
| Amounts payable | 17/49 | €324,165 | €424,639 | +€100,474 | +31.0% |
| Amounts payable after more than one year | 17 | €270,020 | €270,020 | = | 0.0% |
| Other amounts payable | 178/9 | €270,020 | €270,020 | = | 0.0% |
| Amounts payable within one year | 42/48 | €54,145 | €154,619 | +€100,474 | +186% |
| Financial debts | 43 | €14,833 | €16,588 | +€1,755 | +11.8% |
| Credit institutions | 430/8 | €14,833 | €16,588 | +€1,755 | +11.8% |
| Trade debts | 44 | €4,782 | €8,965 | +€4,183 | +87.5% |
| Suppliers | 440/4 | €4,782 | €8,965 | +€4,183 | +87.5% |
| Taxes, remuneration and social security | 45 | €3,496 | €827 | -€2,669 | -76.3% |
| Taxes | 450/3 | €3,496 | €827 | -€2,669 | -76.3% |
| Other amounts payable | 47/48 | €31,034 | €128,239 | +€97,205 | +313% |
| Remuneration, social security and pensions | 62 | €453 | €109 | -€344 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,101 | €15,659 | +€558 | +3.7% |
| Other operating charges | 640/8 | €7,771 | €14,661 | +€6,890 | +88.7% |
| Non-recurring operating charges | 66A | - | €13 | +€13 | |
| Gross operating margin | 9900 | -€56,701 | -€82,046 | -€25,345 | -44.7% |
| Operating profit (loss) | 9901 | -€80,026 | -€112,488 | -€32,462 | -40.6% |
| Financial income | 75/76B | €11 | €230 | +€219 | +1,991% |
| Recurring financial income | 75 | €11 | €230 | +€219 | +1,991% |
| Financial charges | 65/66B | €2,131 | €1,667 | -€464 | -21.8% |
| Recurring financial charges | 65 | €2,131 | €1,667 | -€464 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | -€82,146 | -€113,925 | -€31,779 | -38.7% |
| Income taxes | 67/77 | €1,588 | €826 | -€762 | -48.0% |
| Profit (loss) for the period | 9904 | -€83,734 | -€114,751 | -€31,017 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,734 | -€114,751 | -€31,017 | -37.0% |
Next steps
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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 7 November 2026 via checked.be.