HOTELCONCEPT: 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.
HOTELCONCEPT
Largest movements
- Tangible fixed assets -€25,279
down €25,279 (-7.5%), from €338,628 to €313,349
of which Plant, machinery and equipment: -€20,363
- Receivables within one year +€16,172
up €16,172 (+98.6%), from €16,406 to €32,578
of which Trade receivables: +€15,304
- Debts after one year -€25,973
down €25,973 (-12.0%), from €217,013 to €191,039
- Trade debts +€22,697
new in 2025: €22,697
- Tax, wage and social debts -€7,423
down €7,423 (-50.9%), from €14,589 to €7,166
of which Taxes: -€7,746
- Gross operating margin -€30,749
down €30,749 (-29.7%), from €103,502 to €72,753
- Taxes -€8,883
down €8,883 (-90.6%), from €9,808 to €925
- Depreciation +€3,542
up €3,542 (+8.5%), from €41,440 to €44,982
- Staff costs +€2,956
up €2,956 (+20.6%), from €14,356 to €17,311
- Other operating charges -€1,937
down €1,937 (-28.9%), from €6,707 to €4,771
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 | €451,922 | €438,797 | -€13,125 | -2.9% |
| Fixed assets | 21/28 | €369,628 | €344,349 | -€25,279 | -6.8% |
| Tangible fixed assets | 22/27 | €338,628 | €313,349 | -€25,279 | -7.5% |
| Land and buildings | 22 | €216,311 | €202,507 | -€13,804 | -6.4% |
| Plant, machinery and equipment | 23 | €118,986 | €98,623 | -€20,363 | -17.1% |
| Furniture and vehicles | 24 | €3,331 | €12,218 | +€8,888 | +267% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €82,294 | €94,448 | +€12,154 | +14.8% |
| Amounts receivable within one year | 40/41 | €16,406 | €32,578 | +€16,172 | +98.6% |
| Trade receivables | 40 | €8,724 | €24,028 | +€15,304 | +175% |
| Other amounts receivable | 41 | €7,681 | €8,550 | +€869 | +11.3% |
| Cash at bank and in hand | 54/58 | €63,397 | €59,260 | -€4,137 | -6.5% |
| Deferred charges and accrued income | 490/1 | €2,491 | €2,610 | +€119 | +4.8% |
| Total equity and liabilities | 10/49 | €451,922 | €438,797 | -€13,125 | -2.9% |
| Equity | 10/15 | €182,360 | €179,190 | -€3,170 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €161,900 | €158,730 | -€3,170 | -2.0% |
| Amounts payable | 17/49 | €269,561 | €259,607 | -€9,955 | -3.7% |
| Amounts payable after more than one year | 17 | €217,013 | €191,039 | -€25,973 | -12.0% |
| Financial debts | 170/4 | €217,013 | €191,039 | -€25,973 | -12.0% |
| Amounts payable within one year | 42/48 | €52,549 | €68,567 | +€16,018 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €25,194 | €25,973 | +€780 | +3.1% |
| Trade debts | 44 | - | €22,697 | +€22,697 | |
| Suppliers | 440/4 | - | €22,697 | +€22,697 | |
| Advances received on contracts in progress | 46 | €12,766 | €12,730 | -€36 | -0.3% |
| Taxes, remuneration and social security | 45 | €14,589 | €7,166 | -€7,423 | -50.9% |
| Taxes | 450/3 | €12,776 | €5,030 | -€7,746 | -60.6% |
| Remuneration and social security | 454/9 | €1,813 | €2,136 | +€323 | +17.8% |
| Remuneration, social security and pensions | 62 | €14,356 | €17,311 | +€2,956 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,440 | €44,982 | +€3,542 | +8.5% |
| Other operating charges | 640/8 | €6,707 | €4,771 | -€1,937 | -28.9% |
| Gross operating margin | 9900 | €103,502 | €72,753 | -€30,749 | -29.7% |
| Operating profit (loss) | 9901 | €40,999 | €5,689 | -€35,310 | -86.1% |
| Financial income | 75/76B | - | €417 | +€417 | |
| Recurring financial income | 75 | - | €417 | +€417 | |
| Financial charges | 65/66B | €8,638 | €8,351 | -€287 | -3.3% |
| Recurring financial charges | 65 | €8,638 | €8,351 | -€287 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €32,361 | -€2,246 | -€34,607 | |
| Income taxes | 67/77 | €9,808 | €925 | -€8,883 | -90.6% |
| Profit (loss) for the period | 9904 | €22,553 | -€3,170 | -€25,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,553 | -€3,170 | -€25,723 |
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 13 October 2026 via checked.be.