Hotel Fernando: what changed
Hotel Fernando
Largest movements
- Receivables within one year +€103,781
up €103,781 (+156%), from €66,603 to €170,383
of which Other amounts receivable: +€104,181
- Cash -€24,546
down €24,546 (-62.1%), from €39,536 to €14,989
mainly Contributions, distributions and other (-€160,000) and Receivables within one year (-€103,781)
- Tangible fixed assets +€2,312
up €2,312 (+80.8%), from €2,862 to €5,174
of which Land and buildings: +€2,653
- Other debts +€154,736
up €154,736 (+2,939%), from €5,264 to €160,000
- Reserves -€89,715
down €89,715 (-95.7%), from €93,700 to €3,985
- Tax, wage and social debts +€13,228
up €13,228 (+151%), from €8,785 to €22,013
of which Taxes: +€14,878
- Trade debts +€3,372
up €3,372 (+1,345%), from €251 to €3,623
- Gross operating margin +€72,140
up €72,140 (+405%), from €17,795 to €89,935
- Taxes +€14,228
up €14,228 (+363%), from €3,923 to €18,151
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,000 | €190,620 | +€81,620 | +74.9% |
| Fixed assets | 21/28 | €2,862 | €5,174 | +€2,312 | +80.8% |
| Tangible fixed assets | 22/27 | €2,862 | €5,174 | +€2,312 | +80.8% |
| Land and buildings | 22 | - | €2,653 | +€2,653 | |
| Plant, machinery and equipment | 23 | €615 | €1,034 | +€420 | +68.3% |
| Furniture and vehicles | 24 | €2,247 | €1,487 | -€761 | -33.8% |
| Current assets | 29/58 | €106,138 | €185,447 | +€79,309 | +74.7% |
| Amounts receivable within one year | 40/41 | €66,603 | €170,383 | +€103,781 | +156% |
| Trade receivables | 40 | €66,550 | €66,150 | -€400 | -0.6% |
| Other amounts receivable | 41 | €53 | €104,233 | +€104,181 | +198,439% |
| Cash at bank and in hand | 54/58 | €39,536 | €14,989 | -€24,546 | -62.1% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €109,000 | €190,620 | +€81,620 | +74.9% |
| Equity | 10/15 | €94,700 | €4,985 | -€89,715 | -94.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €93,700 | €3,985 | -€89,715 | -95.7% |
| Distributable reserves | 133 | €93,700 | €3,985 | -€89,715 | -95.7% |
| Amounts payable | 17/49 | €14,300 | €185,636 | +€171,336 | +1,198% |
| Amounts payable within one year | 42/48 | €14,300 | €185,636 | +€171,336 | +1,198% |
| Trade debts | 44 | €251 | €3,623 | +€3,372 | +1,345% |
| Suppliers | 440/4 | €251 | €3,623 | +€3,372 | +1,345% |
| Taxes, remuneration and social security | 45 | €8,785 | €22,013 | +€13,228 | +151% |
| Taxes | 450/3 | €7,135 | €22,013 | +€14,878 | +209% |
| Remuneration and social security | 454/9 | €1,650 | - | -€1,650 | |
| Other amounts payable | 47/48 | €5,264 | €160,000 | +€154,736 | +2,939% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €934 | €1,197 | +€263 | +28.2% |
| Other operating charges | 640/8 | €227 | €46 | -€181 | -79.7% |
| Gross operating margin | 9900 | €17,795 | €89,935 | +€72,140 | +405% |
| Operating profit (loss) | 9901 | €16,635 | €88,693 | +€72,058 | +433% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.0% |
| Financial charges | 65/66B | €144 | €257 | +€112 | +77.9% |
| Recurring financial charges | 65 | €144 | €257 | +€112 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | €16,491 | €88,436 | +€71,945 | +436% |
| Income taxes | 67/77 | €3,923 | €18,151 | +€14,228 | +363% |
| Profit (loss) for the period | 9904 | €12,568 | €70,285 | +€57,717 | +459% |
| Profit (loss) for the period to be appropriated | 9905 | €12,568 | €70,285 | +€57,717 | +459% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.