HOTEL ACCES: 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.
HOTEL ACCES
Largest movements
- Receivables within one year -€388,091
down €388,091 (-33.8%), from €1.1m to €761,069
- Tangible fixed assets -€227,736
down €227,736 (-8.3%), from €2.7m to €2.5m
of which Land and buildings: -€223,721
- Debts after one year -€362,478
down €362,478 (-12.5%), from €2.9m to €2.5m
- Other debts -€301,343
down €301,343 (-59.2%), from €509,144 to €207,802
- Trade debts +€44,409
up €44,409 (+50.6%), from €87,700 to €132,109
- Taxes +€51,499
up €51,499 (+243%), from €21,200 to €72,699
- Financial charges -€7,868
down €7,868 (-10.4%), from €75,510 to €67,642
- Gross operating margin +€6,383
up €6,383 (+1.1%), from €593,395 to €599,778
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 | €3,957,924 | €3,365,049 | -€592,875 | -15.0% |
| Fixed assets | 21/28 | €2,740,286 | €2,512,550 | -€227,736 | -8.3% |
| Tangible fixed assets | 22/27 | €2,740,286 | €2,512,550 | -€227,736 | -8.3% |
| Land and buildings | 22 | €2,732,847 | €2,509,126 | -€223,721 | -8.2% |
| Plant, machinery and equipment | 23 | €7,439 | €3,424 | -€4,015 | -54.0% |
| Current assets | 29/58 | €1,217,638 | €852,499 | -€365,139 | -30.0% |
| Amounts receivable within one year | 40/41 | €1,149,160 | €761,069 | -€388,091 | -33.8% |
| Other amounts receivable | 41 | €1,149,160 | €761,069 | -€388,091 | -33.8% |
| Cash at bank and in hand | 54/58 | €62,912 | €91,430 | +€28,518 | +45.3% |
| Deferred charges and accrued income | 490/1 | €5,566 | €0 | -€5,566 | -100% |
| Total equity and liabilities | 10/49 | €3,957,924 | €3,365,049 | -€592,875 | -15.0% |
| Equity | 10/15 | €88,622 | €88,622 | = | 0.0% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €8,057 | €8,057 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,869,302 | €3,276,427 | -€592,875 | -15.3% |
| Amounts payable after more than one year | 17 | €2,890,079 | €2,527,601 | -€362,478 | -12.5% |
| Financial debts | 170/4 | €2,890,079 | €2,527,601 | -€362,478 | -12.5% |
| Amounts payable within one year | 42/48 | €974,787 | €741,125 | -€233,662 | -24.0% |
| Current portion of amounts payable after more than one year | 42 | €356,743 | €362,478 | +€5,736 | +1.6% |
| Trade debts | 44 | €87,700 | €132,109 | +€44,409 | +50.6% |
| Suppliers | 440/4 | €87,700 | €132,109 | +€44,409 | +50.6% |
| Taxes, remuneration and social security | 45 | €21,200 | €38,736 | +€17,536 | +82.7% |
| Taxes | 450/3 | €21,200 | €38,736 | +€17,536 | +82.7% |
| Other amounts payable | 47/48 | €509,144 | €207,802 | -€301,343 | -59.2% |
| Accrued charges and deferred income | 492/3 | €4,436 | €7,701 | +€3,265 | +73.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,736 | €227,736 | -€0 | 0.0% |
| Other operating charges | 640/8 | €23,278 | €23,899 | +€621 | +2.7% |
| Gross operating margin | 9900 | €593,395 | €599,778 | +€6,383 | +1.1% |
| Operating profit (loss) | 9901 | €342,381 | €348,142 | +€5,762 | +1.7% |
| Financial charges | 65/66B | €75,510 | €67,642 | -€7,868 | -10.4% |
| Recurring financial charges | 65 | €75,510 | €67,642 | -€7,868 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €266,871 | €280,500 | +€13,629 | +5.1% |
| Income taxes | 67/77 | €21,200 | €72,699 | +€51,499 | +243% |
| Profit (loss) for the period | 9904 | €245,671 | €207,802 | -€37,869 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €245,671 | €207,802 | -€37,869 | -15.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.