HOTEL BTB: 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 BTB
Largest movements
- Cash -€39,806
down €39,806 (-52.9%), from €75,271 to €35,466
mainly Receivables within one year (-€19,213) and Net result for the year (-€12,110)
- Receivables within one year +€19,213
up €19,213 (+76.6%), from €25,095 to €44,308
of which Other amounts receivable: +€11,574
- Deferred charges and accrued income +€1,511
up €1,511 (+58.4%), from €2,587 to €4,099
- Profit (loss) carried forward -€8,097
new in 2025: -€8,097
- Tax, wage and social debts -€6,960
down €6,960 (-65.2%), from €10,680 to €3,720
of which Taxes: -€7,732
- Reserves -€4,012
down €4,012 (-4.5%), from €88,497 to €84,484
of which Distributable reserves: -€4,012
- Gross operating margin -€15,132
down €15,132, from €4,867 to -€10,265
- Taxes -€2,191
down €2,191 (-82.3%), from €2,663 to €472
- Financial income +€619
up €619 (+52.5%), from €1,179 to €1,798
- Other operating charges +€251
up €251 (+36.5%), from €687 to €938
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 | €106,028 | €87,668 | -€18,360 | -17.3% |
| Fixed assets | 21/28 | €3,076 | €3,797 | +€721 | +23.4% |
| Tangible fixed assets | 22/27 | €3,076 | €3,797 | +€721 | +23.4% |
| Furniture and vehicles | 24 | €1,726 | €2,447 | +€721 | +41.8% |
| Other tangible fixed assets | 26 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €102,953 | €83,872 | -€19,081 | -18.5% |
| Amounts receivable within one year | 40/41 | €25,095 | €44,308 | +€19,213 | +76.6% |
| Trade receivables | 40 | €2,151 | €9,790 | +€7,639 | +355.2% |
| Other amounts receivable | 41 | €22,944 | €34,518 | +€11,574 | +50.4% |
| Cash at bank and in hand | 54/58 | €75,271 | €35,466 | -€39,806 | -52.9% |
| Deferred charges and accrued income | 490/1 | €2,587 | €4,099 | +€1,511 | +58.4% |
| Total equity and liabilities | 10/49 | €106,028 | €87,668 | -€18,360 | -17.3% |
| Equity | 10/15 | €94,697 | €82,587 | -€12,110 | -12.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,497 | €84,484 | -€4,012 | -4.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €88,497 | €84,484 | -€4,012 | -4.5% |
| Profit (loss) carried forward | 14 | - | -€8,097 | -€8,097 | |
| Amounts payable | 17/49 | €11,332 | €5,081 | -€6,251 | -55.2% |
| Amounts payable within one year | 42/48 | €11,151 | €5,081 | -€6,069 | -54.4% |
| Trade debts | 44 | €471 | €1,361 | +€890 | +189.1% |
| Suppliers | 440/4 | €471 | €1,361 | +€890 | +189.1% |
| Taxes, remuneration and social security | 45 | €10,680 | €3,720 | -€6,960 | -65.2% |
| Taxes | 450/3 | €10,680 | €2,948 | -€7,732 | -72.4% |
| Remuneration and social security | 454/9 | - | €773 | +€773 | |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €2,050 | -€24 | -1.2% |
| Other operating charges | 640/8 | €687 | €938 | +€251 | +36.5% |
| Gross operating margin | 9900 | €4,867 | -€10,265 | -€15,132 | |
| Operating profit (loss) | 9901 | €2,106 | -€13,253 | -€15,359 | |
| Financial income | 75/76B | €1,179 | €1,798 | +€619 | +52.5% |
| Recurring financial income | 75 | €1,179 | €1,798 | +€619 | +52.5% |
| Financial charges | 65/66B | €214 | €182 | -€32 | -15.1% |
| Recurring financial charges | 65 | €214 | €182 | -€32 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €3,070 | -€11,637 | -€14,708 | |
| Income taxes | 67/77 | €2,663 | €472 | -€2,191 | -82.3% |
| Profit (loss) for the period | 9904 | €407 | -€12,110 | -€12,517 | |
| Profit (loss) for the period to be appropriated | 9905 | €407 | -€12,110 | -€12,517 |
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 9 October 2026 via checked.be.