HOTEL DROSSON: 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 DROSSON
Largest movements
- Tangible fixed assets -€42,271
down €42,271 (-11.3%), from €373,870 to €331,599
of which Land and buildings: -€21,197
- Receivables within one year +€29,830
up €29,830 (+82.1%), from €36,345 to €66,174
of which Trade receivables: +€21,093
- Advances received +€14,947
up €14,947 (+37.1%), from €40,330 to €55,276
- Short-term financial debts -€13,100
no longer reported in 2025 (was €13,100)
- Gross operating margin -€48,400
down €48,400 (-18.3%), from €263,948 to €215,548
- Staff costs -€26,947
down €26,947 (-14.9%), from €180,326 to €153,379
- Taxes -€5,546
down €5,546 (-75.0%), from €7,395 to €1,849
- Financial charges +€4,026
up €4,026 (+403%), from €1,000 to €5,026
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 | €777,297 | €781,588 | +€4,290 | +0.6% |
| Fixed assets | 21/28 | €373,870 | €331,599 | -€42,271 | -11.3% |
| Tangible fixed assets | 22/27 | €373,870 | €331,599 | -€42,271 | -11.3% |
| Land and buildings | 22 | €294,455 | €273,258 | -€21,197 | -7.2% |
| Plant, machinery and equipment | 23 | €73,252 | €55,916 | -€17,336 | -23.7% |
| Furniture and vehicles | 24 | €6,163 | €2,425 | -€3,738 | -60.7% |
| Current assets | 29/58 | €403,427 | €449,989 | +€46,561 | +11.5% |
| Stocks and contracts in progress | 3 | €14,841 | €18,254 | +€3,413 | +23.0% |
| Stocks | 30/36 | €14,841 | €18,254 | +€3,413 | +23.0% |
| Amounts receivable within one year | 40/41 | €36,345 | €66,174 | +€29,830 | +82.1% |
| Trade receivables | 40 | €17,945 | €39,038 | +€21,093 | +118% |
| Other amounts receivable | 41 | €18,399 | €27,136 | +€8,737 | +47.5% |
| Current investments | 50/53 | €12,950 | €12,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €337,122 | €343,465 | +€6,343 | +1.9% |
| Deferred charges and accrued income | 490/1 | €2,171 | €9,145 | +€6,975 | +321% |
| Total equity and liabilities | 10/49 | €777,297 | €781,588 | +€4,290 | +0.6% |
| Equity | 10/15 | €674,142 | €674,006 | -€136 | 0.0% |
| Contributions | 10/11 | €753,596 | €753,596 | = | 0.0% |
| Capital | 10 | €753,596 | €753,596 | = | 0.0% |
| Issued capital | 100 | €753,596 | €753,596 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,000 | €8,000 | = | 0.0% |
| Legal reserve | 130 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,454 | -€87,590 | -€136 | -0.2% |
| Amounts payable | 17/49 | €103,155 | €107,582 | +€4,427 | +4.3% |
| Amounts payable within one year | 42/48 | €103,155 | €107,582 | +€4,427 | +4.3% |
| Financial debts | 43 | €13,100 | - | -€13,100 | |
| Other loans | 439 | €13,100 | - | -€13,100 | |
| Trade debts | 44 | €30,831 | €27,346 | -€3,485 | -11.3% |
| Suppliers | 440/4 | €30,831 | €27,346 | -€3,485 | -11.3% |
| Advances received on contracts in progress | 46 | €40,330 | €55,276 | +€14,947 | +37.1% |
| Taxes, remuneration and social security | 45 | €18,894 | €24,959 | +€6,065 | +32.1% |
| Taxes | 450/3 | - | €6,142 | +€6,142 | |
| Remuneration and social security | 454/9 | €18,894 | €18,817 | -€77 | -0.4% |
| Remuneration, social security and pensions | 62 | €180,326 | €153,379 | -€26,947 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,182 | €42,271 | -€1,911 | -4.3% |
| Other operating charges | 640/8 | €12,850 | €13,428 | +€578 | +4.5% |
| Gross operating margin | 9900 | €263,948 | €215,548 | -€48,400 | -18.3% |
| Operating profit (loss) | 9901 | €26,590 | €6,470 | -€20,121 | -75.7% |
| Financial income | 75/76B | €623 | €269 | -€354 | -56.9% |
| Recurring financial income | 75 | €623 | €269 | -€354 | -56.9% |
| Financial charges | 65/66B | €1,000 | €5,026 | +€4,026 | +403% |
| Recurring financial charges | 65 | €1,000 | €5,026 | +€4,026 | +403% |
| Profit (loss) for the period before taxes | 9903 | €26,214 | €1,713 | -€24,501 | -93.5% |
| Income taxes | 67/77 | €7,395 | €1,849 | -€5,546 | -75.0% |
| Profit (loss) for the period | 9904 | €18,819 | -€136 | -€18,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,819 | -€136 | -€18,955 |
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 26 October 2026 via checked.be.