INTER-SERVICE HOTEL: 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.
INTER-SERVICE HOTEL
Largest movements
- Tangible fixed assets +€33,815
up €33,815 (+18.6%), from €181,606 to €215,421
of which Plant, machinery and equipment: +€87,912
- Cash -€24,953
down €24,953 (-18.4%), from €135,577 to €110,624
mainly Investment in fixed assets (net) (-€51,953) and Other debts (-€21,129)
- Reserves +€42,980
up €42,980 (+187%), from €22,990 to €65,970
of which Distributable reserves: +€45,970
- Other debts -€21,129
down €21,129 (-94.9%), from €22,268 to €1,139
- Tax, wage and social debts -€10,267
down €10,267 (-59.9%), from €17,147 to €6,880
- Gross operating margin -€8,697
down €8,697 (-8.9%), from €98,244 to €89,547
- Depreciation +€5,062
up €5,062 (+38.7%), from €13,076 to €18,138
- Taxes +€1,411
up €1,411 (+8.1%), from €17,341 to €18,752
- Financial income +€1,293
new in 2025: €1,293
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 | €317,824 | €329,408 | +€11,584 | +3.6% |
| Fixed assets | 21/28 | €181,606 | €215,421 | +€33,815 | +18.6% |
| Tangible fixed assets | 22/27 | €181,606 | €215,421 | +€33,815 | +18.6% |
| Land and buildings | 22 | €55,750 | €45,623 | -€10,127 | -18.2% |
| Plant, machinery and equipment | 23 | €80,856 | €168,768 | +€87,912 | +109% |
| Furniture and vehicles | 24 | €45,000 | €1,030 | -€43,970 | -97.7% |
| Current assets | 29/58 | €136,218 | €113,987 | -€22,231 | -16.3% |
| Amounts receivable within one year | 40/41 | €640 | €3,363 | +€2,723 | +425% |
| Trade receivables | 40 | - | €3,363 | +€3,363 | |
| Other amounts receivable | 41 | €640 | - | -€640 | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €135,577 | €110,624 | -€24,953 | -18.4% |
| Total equity and liabilities | 10/49 | €317,824 | €329,408 | +€11,584 | +3.6% |
| Equity | 10/15 | €278,409 | €321,390 | +€42,980 | +15.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €22,990 | €65,970 | +€42,980 | +187% |
| Non-distributable reserves | 130/1 | €22,990 | €20,000 | -€2,990 | -13.0% |
| Legal reserve | 130 | €22,990 | €20,000 | -€2,990 | -13.0% |
| Distributable reserves | 133 | - | €45,970 | +€45,970 | |
| Profit (loss) carried forward | 14 | €193,920 | €193,920 | = | 0.0% |
| Amounts payable | 17/49 | €39,415 | €8,018 | -€31,396 | -79.7% |
| Amounts payable within one year | 42/48 | €39,415 | €8,018 | -€31,396 | -79.7% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €17,147 | €6,880 | -€10,267 | -59.9% |
| Taxes | 450/3 | €17,147 | €6,880 | -€10,267 | -59.9% |
| Other amounts payable | 47/48 | €22,268 | €1,139 | -€21,129 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,076 | €18,138 | +€5,062 | +38.7% |
| Other operating charges | 640/8 | €10,952 | €11,421 | +€469 | +4.3% |
| Gross operating margin | 9900 | €98,244 | €89,547 | -€8,697 | -8.9% |
| Operating profit (loss) | 9901 | €74,216 | €59,988 | -€14,229 | -19.2% |
| Financial income | 75/76B | - | €1,293 | +€1,293 | |
| Recurring financial income | 75 | - | €1,293 | +€1,293 | |
| Financial charges | 65/66B | €137 | -€452 | -€589 | |
| Recurring financial charges | 65 | €137 | -€452 | -€589 | |
| Profit (loss) for the period before taxes | 9903 | €74,079 | €61,732 | -€12,347 | -16.7% |
| Income taxes | 67/77 | €17,341 | €18,752 | +€1,411 | +8.1% |
| Profit (loss) for the period | 9904 | €56,739 | €42,980 | -€13,758 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,739 | €42,980 | -€13,758 | -24.2% |
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 1 November 2026 via checked.be.