HOTEL DEVELOPMENT LIDO: 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 DEVELOPMENT LIDO
Largest movements
- Cash -€122,392
down €122,392 (-41.1%), from €298,107 to €175,715
mainly Other debts (-€140,197) and Accrued charges and deferred income (-€58,176)
- Receivables within one year -€22,707
down €22,707 (-9.8%), from €232,047 to €209,340
of which Other amounts receivable: -€17,311
- Tangible fixed assets -€22,071
down €22,071 (-6.6%), from €334,063 to €311,992
of which Plant, machinery and equipment: -€22,582
- Other debts -€140,197
down €140,197 (-87.8%), from €159,606 to €19,409
- Accrued charges and deferred income -€58,176
down €58,176 (-18.6%), from €312,848 to €254,672
- Profit (loss) carried forward +€43,086
up €43,086 (+44.2%), from €97,540 to €140,626
- Trade debts -€15,085
down €15,085 (-11.9%), from €126,944 to €111,859
- Gross operating margin -€305,228
down €305,228 (-31.2%), from €976,833 to €671,605
- Purchases and services +€232,838
up €232,838 (+18.6%), from €1.3m to €1.5m
- Turnover +€176,395
up €176,395 (+9.6%), from €1.8m to €2.0m
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 | €885,770 | €725,663 | -€160,107 | -18.1% |
| Fixed assets | 21/28 | €335,203 | €312,922 | -€22,281 | -6.6% |
| Tangible fixed assets | 22/27 | €334,063 | €311,992 | -€22,071 | -6.6% |
| Plant, machinery and equipment | 23 | €323,103 | €300,521 | -€22,582 | -7.0% |
| Furniture and vehicles | 24 | €3,396 | €1,359 | -€2,037 | -60.0% |
| Other tangible fixed assets | 26 | €7,564 | €10,112 | +€2,548 | +33.7% |
| Financial fixed assets | 28 | €1,140 | €930 | -€210 | -18.4% |
| Current assets | 29/58 | €550,567 | €412,741 | -€137,826 | -25.0% |
| Stocks and contracts in progress | 3 | €15,747 | €17,135 | +€1,388 | +8.8% |
| Stocks | 30/36 | €15,747 | €17,135 | +€1,388 | +8.8% |
| Amounts receivable within one year | 40/41 | €232,047 | €209,340 | -€22,707 | -9.8% |
| Trade receivables | 40 | €39,645 | €34,249 | -€5,396 | -13.6% |
| Other amounts receivable | 41 | €192,402 | €175,091 | -€17,311 | -9.0% |
| Cash at bank and in hand | 54/58 | €298,107 | €175,715 | -€122,392 | -41.1% |
| Deferred charges and accrued income | 490/1 | €4,666 | €10,551 | +€5,885 | +126% |
| Total equity and liabilities | 10/49 | €885,770 | €725,663 | -€160,107 | -18.1% |
| Equity | 10/15 | €165,190 | €208,276 | +€43,086 | +26.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,540 | €140,626 | +€43,086 | +44.2% |
| Amounts payable | 17/49 | €720,580 | €517,387 | -€203,193 | -28.2% |
| Amounts payable after more than one year | 17 | - | €5,990 | +€5,990 | |
| Financial debts | 170/4 | - | €5,990 | +€5,990 | |
| Amounts payable within one year | 42/48 | €407,732 | €256,725 | -€151,007 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,784 | +€3,784 | |
| Trade debts | 44 | €126,944 | €111,859 | -€15,085 | -11.9% |
| Suppliers | 440/4 | €126,944 | €111,859 | -€15,085 | -11.9% |
| Advances received on contracts in progress | 46 | €2,886 | €1,026 | -€1,860 | -64.4% |
| Taxes, remuneration and social security | 45 | €118,296 | €120,647 | +€2,351 | +2.0% |
| Taxes | 450/3 | €52,982 | €55,993 | +€3,011 | +5.7% |
| Remuneration and social security | 454/9 | €65,314 | €64,654 | -€660 | -1.0% |
| Other amounts payable | 47/48 | €159,606 | €19,409 | -€140,197 | -87.8% |
| Accrued charges and deferred income | 492/3 | €312,848 | €254,672 | -€58,176 | -18.6% |
| Turnover | 70 | €1,829,628 | €2,006,023 | +€176,395 | +9.6% |
| Non-recurring operating income | 76A | €282,106 | €13,491 | -€268,615 | -95.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,254,748 | €1,487,586 | +€232,838 | +18.6% |
| Remuneration, social security and pensions | 62 | €511,045 | €491,423 | -€19,622 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,257 | €49,582 | -€5,675 | -10.3% |
| Other operating charges | 640/8 | €72,566 | €73,354 | +€788 | +1.1% |
| Non-recurring operating charges | 66A | €2,832 | - | -€2,832 | |
| Gross operating margin | 9900 | €976,833 | €671,605 | -€305,228 | -31.2% |
| Operating profit (loss) | 9901 | €335,133 | €57,246 | -€277,887 | -82.9% |
| Financial charges | 65/66B | €1,816 | €4,250 | +€2,434 | +134% |
| Recurring financial charges | 65 | €1,816 | €4,250 | +€2,434 | +134% |
| Profit (loss) for the period before taxes | 9903 | €333,317 | €52,996 | -€280,321 | -84.1% |
| Income taxes | 67/77 | €16,882 | €9,910 | -€6,972 | -41.3% |
| Profit (loss) for the period | 9904 | €316,435 | €43,086 | -€273,349 | -86.4% |
| Profit (loss) for the period to be appropriated | 9905 | €316,435 | €43,086 | -€273,349 | -86.4% |
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 31 October 2026 via checked.be.