HOTELLERIE SERVICES: 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.
HOTELLERIE SERVICES
Largest movements
- Tangible fixed assets -€59,996
down €59,996 (-8.2%), from €730,932 to €670,937
of which Land and buildings: -€35,253
- Cash +€37,313
up €37,313 (+153%), from €24,356 to €61,668
mainly Depreciation (+€52,698) and Net result for the year (+€48,956)
- Debts after one year -€80,076
down €80,076 (-20.9%), from €382,922 to €302,846
- Reserves +€47,096
up €47,096 (+24.8%), from €189,783 to €236,879
of which Distributable reserves: +€48,956
- Tax, wage and social debts +€16,715
up €16,715 (+51.2%), from €32,632 to €49,348
of which Taxes: +€14,735
- Advances received -€16,513
down €16,513 (-17.8%), from €92,963 to €76,450
- Gross operating margin +€11,630
up €11,630 (+5.0%), from €231,820 to €243,450
- Taxes +€10,034
up €10,034 (+64.5%), from €15,550 to €25,584
- Depreciation -€6,379
down €6,379 (-10.8%), from €59,078 to €52,698
- Financial charges -€3,834
down €3,834 (-19.5%), from €19,632 to €15,797
of which Non-recurring financial charges: -€6,849
- Staff costs -€3,456
down €3,456 (-3.8%), from €90,141 to €86,684
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 | €816,247 | €788,215 | -€28,031 | -3.4% |
| Fixed assets | 21/28 | €731,432 | €671,437 | -€59,996 | -8.2% |
| Tangible fixed assets | 22/27 | €730,932 | €670,937 | -€59,996 | -8.2% |
| Land and buildings | 22 | €631,543 | €596,290 | -€35,253 | -5.6% |
| Plant, machinery and equipment | 23 | €11,194 | €8,562 | -€2,632 | -23.5% |
| Furniture and vehicles | 24 | €6,982 | €3,011 | -€3,971 | -56.9% |
| Other tangible fixed assets | 26 | €81,214 | €63,074 | -€18,140 | -22.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €84,814 | €116,779 | +€31,964 | +37.7% |
| Amounts receivable within one year | 40/41 | €57,589 | €52,306 | -€5,283 | -9.2% |
| Trade receivables | 40 | €44,604 | €37,919 | -€6,685 | -15.0% |
| Other amounts receivable | 41 | €12,986 | €14,387 | +€1,401 | +10.8% |
| Cash at bank and in hand | 54/58 | €24,356 | €61,668 | +€37,313 | +153% |
| Deferred charges and accrued income | 490/1 | €2,869 | €2,804 | -€65 | -2.3% |
| Total equity and liabilities | 10/49 | €816,247 | €788,215 | -€28,031 | -3.4% |
| Equity | 10/15 | €207,789 | €257,339 | +€49,550 | +23.8% |
| Contributions | 10/11 | €18,006 | €20,460 | +€2,454 | +13.6% |
| Reserves | 13 | €189,783 | €236,879 | +€47,096 | +24.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €187,923 | €236,879 | +€48,956 | +26.1% |
| Amounts payable | 17/49 | €608,457 | €530,876 | -€77,581 | -12.8% |
| Amounts payable after more than one year | 17 | €382,922 | €302,846 | -€80,076 | -20.9% |
| Financial debts | 170/4 | €382,922 | €302,846 | -€80,076 | -20.9% |
| Amounts payable within one year | 42/48 | €225,535 | €228,030 | +€2,495 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €77,358 | €80,076 | +€2,718 | +3.5% |
| Trade debts | 44 | €22,582 | €22,157 | -€425 | -1.9% |
| Suppliers | 440/4 | €22,582 | €22,157 | -€425 | -1.9% |
| Advances received on contracts in progress | 46 | €92,963 | €76,450 | -€16,513 | -17.8% |
| Taxes, remuneration and social security | 45 | €32,632 | €49,348 | +€16,715 | +51.2% |
| Taxes | 450/3 | €30,821 | €45,556 | +€14,735 | +47.8% |
| Remuneration and social security | 454/9 | €1,812 | €3,791 | +€1,980 | +109% |
| Remuneration, social security and pensions | 62 | €90,141 | €86,684 | -€3,456 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,078 | €52,698 | -€6,379 | -10.8% |
| Other operating charges | 640/8 | €4,219 | €4,652 | +€433 | +10.3% |
| Non-recurring operating charges | 66A | €10,870 | €9,078 | -€1,792 | -16.5% |
| Gross operating margin | 9900 | €231,820 | €243,450 | +€11,630 | +5.0% |
| Operating profit (loss) | 9901 | €67,512 | €90,337 | +€22,825 | +33.8% |
| Financial income | 75/76B | €83 | €0 | -€83 | -99.8% |
| Recurring financial income | 75 | €83 | €0 | -€83 | -99.8% |
| Financial charges | 65/66B | €19,632 | €15,797 | -€3,834 | -19.5% |
| Recurring financial charges | 65 | €12,500 | €15,514 | +€3,014 | +24.1% |
| Non-recurring financial charges | 66B | €7,132 | €283 | -€6,849 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | €47,963 | €74,540 | +€26,577 | +55.4% |
| Income taxes | 67/77 | €15,550 | €25,584 | +€10,034 | +64.5% |
| Profit (loss) for the period | 9904 | €32,414 | €48,956 | +€16,543 | +51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,414 | €48,956 | +€16,543 | +51.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.