HOTEL STUDIO 2000: 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 STUDIO 2000
Largest movements
- Cash +€47,339
up €47,339 (+22.7%), from €208,167 to €255,506
mainly Net result for the year (+€145,707) and Trade debts (+€43,079)
- Receivables within one year +€20,956
up €20,956 (+70.7%), from €29,645 to €50,601
of which Trade receivables: +€22,722
- Tangible fixed assets +€6,547
up €6,547 (+75.9%), from €8,624 to €15,172
of which Plant, machinery and equipment: +€8,034
- Other debts -€145,565
down €145,565 (-81.2%), from €179,277 to €33,712
- Profit (loss) carried forward +€117,707
up €117,707 (+77.8%), from -€151,301 to -€33,595
- Trade debts +€43,079
up €43,079 (+260%), from €16,587 to €59,665
- Accrued charges and deferred income +€42,570
up €42,570 (+33.3%), from €127,973 to €170,543
- Tax, wage and social debts +€20,193
up €20,193 (+42.0%), from €48,107 to €68,300
of which Taxes: +€30,007
- Purchases and services -€153,149
no longer reported in 2025 (was €153,149)
- Write-downs -€127,406
no longer reported in 2025 (was €127,406)
- Gross operating margin +€77,635
up €77,635 (+20.2%), from €383,671 to €461,306
- Taxes +€24,139
new in 2025: €24,139
- Other operating charges +€23,915
up €23,915 (+97.4%), from €24,553 to €48,468
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 | €254,243 | €332,226 | +€77,983 | +30.7% |
| Fixed assets | 21/28 | €15,988 | €22,535 | +€6,547 | +41.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €8,624 | €15,172 | +€6,547 | +75.9% |
| Land and buildings | 22 | €6,036 | €5,293 | -€743 | -12.3% |
| Plant, machinery and equipment | 23 | €1,612 | €9,646 | +€8,034 | +498% |
| Furniture and vehicles | 24 | €976 | €233 | -€743 | -76.1% |
| Financial fixed assets | 28 | €7,363 | €7,363 | = | 0.0% |
| Current assets | 29/58 | €238,255 | €309,691 | +€71,436 | +30.0% |
| Amounts receivable within one year | 40/41 | €29,645 | €50,601 | +€20,956 | +70.7% |
| Trade receivables | 40 | €27,879 | €50,601 | +€22,722 | +81.5% |
| Other amounts receivable | 41 | €1,766 | - | -€1,766 | |
| Cash at bank and in hand | 54/58 | €208,167 | €255,506 | +€47,339 | +22.7% |
| Deferred charges and accrued income | 490/1 | €444 | €3,584 | +€3,140 | +708% |
| Total equity and liabilities | 10/49 | €254,243 | €332,226 | +€77,983 | +30.7% |
| Equity | 10/15 | -€117,701 | €5 | +€117,707 | |
| Contributions | 10/11 | €28,000 | €28,000 | = | 0.0% |
| Reserves | 13 | €5,600 | €5,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,600 | - | -€5,600 | |
| Reserves not available under the articles | 1311 | €5,600 | - | -€5,600 | |
| Distributable reserves | 133 | - | €5,600 | +€5,600 | |
| Profit (loss) carried forward | 14 | -€151,301 | -€33,595 | +€117,707 | +77.8% |
| Amounts payable | 17/49 | €371,944 | €332,221 | -€39,724 | -10.7% |
| Amounts payable within one year | 42/48 | €243,971 | €161,677 | -€82,294 | -33.7% |
| Trade debts | 44 | €16,587 | €59,665 | +€43,079 | +260% |
| Suppliers | 440/4 | €16,587 | €59,665 | +€43,079 | +260% |
| Taxes, remuneration and social security | 45 | €48,107 | €68,300 | +€20,193 | +42.0% |
| Taxes | 450/3 | €2,384 | €32,391 | +€30,007 | +1,259% |
| Remuneration and social security | 454/9 | €45,723 | €35,909 | -€9,814 | -21.5% |
| Other amounts payable | 47/48 | €179,277 | €33,712 | -€145,565 | -81.2% |
| Accrued charges and deferred income | 492/3 | €127,973 | €170,543 | +€42,570 | +33.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €153,149 | - | -€153,149 | |
| Remuneration, social security and pensions | 62 | €242,206 | €239,971 | -€2,234 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,039 | €2,289 | +€250 | +12.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €127,406 | - | -€127,406 | |
| Other operating charges | 640/8 | €24,553 | €48,468 | +€23,915 | +97.4% |
| Non-recurring operating charges | 66A | €56,361 | €410 | -€55,951 | -99.3% |
| Gross operating margin | 9900 | €383,671 | €461,306 | +€77,635 | +20.2% |
| Operating profit (loss) | 9901 | -€68,894 | €170,167 | +€239,060 | |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €3,420 | €411 | -€3,009 | -88.0% |
| Recurring financial charges | 65 | €3,420 | €411 | -€3,009 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | -€72,314 | €169,846 | +€242,160 | |
| Income taxes | 67/77 | - | €24,139 | +€24,139 | |
| Profit (loss) for the period | 9904 | -€72,314 | €145,707 | +€218,021 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,314 | €145,707 | +€218,021 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.