Hotel Eifelland: 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.
What changed
Hotel Eifelland
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€43,646
2024 · €38,905+€4,741
Equity
€277,773
2024 · €284,128-€6,354
Cash
€145,626
2024 · €104,274+€41,351
Balance sheet total
€437,709
2024 · €382,131+€55,579
Largest movements
Assets
- Cash +€41,351
up €41,351 (+39.7%), from €104,274 to €145,626
mainly Depreciation (+€48,920) and Net result for the year (+€43,646)
- Tangible fixed assets +€16,753
up €16,753 (+6.5%), from €258,037 to €274,790
of which Other tangible fixed assets: +€36,817
Equity and liabilities
- Other debts +€39,309
up €39,309 (+122%), from €32,090 to €71,399
- Trade debts +€11,738
up €11,738 (+90.5%), from €12,967 to €24,704
- Tax, wage and social debts +€11,116
up €11,116 (+44.5%), from €24,963 to €36,079
of which Taxes: +€9,191
- Profit (loss) carried forward -€6,354
down €6,354 (-2.3%), from €279,128 to €272,773
Income statement
- Gross operating margin +€15,381
up €15,381 (+5.5%), from €282,152 to €297,533
- Staff costs +€9,424
up €9,424 (+5.9%), from €159,580 to €169,004
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.
Result 2024
€38,905
Gross operating margin
+€15,381
Staff costs
-€9,424
Depreciation
+€613
Other operating charges
-€1,372
Other operating items
-€63
Financial income
+€123
Financial charges
-€850
Taxes
+€333
Result 2025
€43,646
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€162,604
Investment
-€67,070
Financing
-€54,183
Cash 2024
€104,274
From operations (derived)
+€162,604
Net result for the year
+€43,646
Depreciation
+€48,920
Stocks and contracts
-€1,367
Receivables within one year
+€3,736
Deferred charges and accrued income
+€1,553
Trade debts
+€11,738
Tax, wage and social debts
+€11,116
Advances received
+€3,560
Other debts
+€39,309
Accrued charges and deferred income
+€393
Investment (derived)
-€67,070
Investment in fixed assets (net)
-€67,070
Financing
-€54,183
Debts after one year
-€2,712
Current portion of long-term debt
-€1,471
Contributions, distributions and other
-€50,000
Cash 2025
€145,626
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,131 | €437,709 | +€55,579 | +14.5% |
| Fixed assets | 21/28 | €260,510 | €278,660 | +€18,150 | +7.0% |
| Intangible fixed assets | 21 | €2,473 | €1,620 | -€854 | -34.5% |
| Tangible fixed assets | 22/27 | €258,037 | €274,790 | +€16,753 | +6.5% |
| Plant, machinery and equipment | 23 | €7,719 | €10,446 | +€2,727 | +35.3% |
| Furniture and vehicles | 24 | €64,589 | €54,441 | -€10,148 | -15.7% |
| Leasing and similar rights | 25 | €8,481 | €0 | -€8,481 | -100% |
| Other tangible fixed assets | 26 | €173,086 | €209,903 | +€36,817 | +21.3% |
| Assets under construction and advance payments | 27 | €4,162 | €0 | -€4,162 | -100% |
| Financial fixed assets | 28 | - | €2,250 | +€2,250 | |
| Current assets | 29/58 | €121,621 | €159,050 | +€37,429 | +30.8% |
| Stocks and contracts in progress | 3 | €4,280 | €5,647 | +€1,367 | +31.9% |
| Stocks | 30/36 | €4,280 | €5,647 | +€1,367 | +31.9% |
| Amounts receivable within one year | 40/41 | €10,225 | €6,489 | -€3,736 | -36.5% |
| Trade receivables | 40 | €6,671 | €6,282 | -€389 | -5.8% |
| Other amounts receivable | 41 | €3,555 | €208 | -€3,347 | -94.2% |
| Cash at bank and in hand | 54/58 | €104,274 | €145,626 | +€41,351 | +39.7% |
| Deferred charges and accrued income | 490/1 | €2,841 | €1,288 | -€1,553 | -54.7% |
| Total equity and liabilities | 10/49 | €382,131 | €437,709 | +€55,579 | +14.5% |
| Equity | 10/15 | €284,128 | €277,773 | -€6,354 | -2.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,128 | €272,773 | -€6,354 | -2.3% |
| Amounts payable | 17/49 | €98,003 | €159,936 | +€61,933 | +63.2% |
| Amounts payable after more than one year | 17 | €2,712 | €0 | -€2,712 | -100% |
| Financial debts | 170/4 | €2,712 | €0 | -€2,712 | -100% |
| Amounts payable within one year | 42/48 | €93,518 | €157,770 | +€64,252 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €1,471 | €0 | -€1,471 | -100% |
| Trade debts | 44 | €12,967 | €24,704 | +€11,738 | +90.5% |
| Suppliers | 440/4 | €12,967 | €24,704 | +€11,738 | +90.5% |
| Advances received on contracts in progress | 46 | €22,028 | €25,588 | +€3,560 | +16.2% |
| Taxes, remuneration and social security | 45 | €24,963 | €36,079 | +€11,116 | +44.5% |
| Taxes | 450/3 | €3,833 | €13,025 | +€9,191 | +240% |
| Remuneration and social security | 454/9 | €21,129 | €23,054 | +€1,925 | +9.1% |
| Other amounts payable | 47/48 | €32,090 | €71,399 | +€39,309 | +122% |
| Accrued charges and deferred income | 492/3 | €1,773 | €2,166 | +€393 | +22.1% |
| Non-recurring operating income | 76A | €724 | €0 | -€724 | -100% |
| Remuneration, social security and pensions | 62 | €159,580 | €169,004 | +€9,424 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,533 | €48,920 | -€613 | -1.2% |
| Other operating charges | 640/8 | €17,535 | €18,907 | +€1,372 | +7.8% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €282,152 | €297,533 | +€15,381 | +5.5% |
| Operating profit (loss) | 9901 | €55,504 | €60,639 | +€5,135 | +9.3% |
| Financial income | 75/76B | €111 | €234 | +€123 | +110% |
| Recurring financial income | 75 | €111 | €234 | +€123 | +110% |
| Financial charges | 65/66B | €5,278 | €6,128 | +€850 | +16.1% |
| Recurring financial charges | 65 | €5,278 | €6,128 | +€850 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €50,337 | €54,745 | +€4,408 | +8.8% |
| Income taxes | 67/77 | €11,432 | €11,099 | -€333 | -2.9% |
| Profit (loss) for the period | 9904 | €38,905 | €43,646 | +€4,741 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,905 | €43,646 | +€4,741 | +12.2% |
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 16 October 2026 via checked.be.