POST 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.
What changed
POST HOTEL
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,322
2024 · -€228,900+€210,579
Equity
€1.7m
2024 · €1.7m-€18,322
Cash
€76,797
2024 · €24,710+€52,087
Balance sheet total
€2.5m
2024 · €2.6m-€74,403
Largest movements
Assets
- Tangible fixed assets -€134,364
down €134,364 (-5.5%), from €2.4m to €2.3m
of which Land and buildings: -€93,501
- Cash +€52,087
up €52,087 (+211%), from €24,710 to €76,797
mainly Depreciation (+€225,716) and Tax, wage and social debts (+€44,155)
Equity and liabilities
- Trade debts -€119,542
down €119,542 (-56.6%), from €211,304 to €91,762
- Tax, wage and social debts +€44,155
up €44,155 (+30.3%), from €145,682 to €189,837
of which Remuneration and social security: +€34,399
Income statement
- Gross operating margin +€330,818
up €330,818 (+23.6%), from €1.4m to €1.7m
- Staff costs +€129,096
up €129,096 (+10.3%), from €1.3m to €1.4m
- Depreciation -€30,520
down €30,520 (-11.9%), from €256,235 to €225,716
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.
Result 2024
-€228,900
Gross operating margin
+€330,818
Staff costs
-€129,096
Depreciation
+€30,520
Write-downs
-€2,736
Other operating charges
-€5,647
Other operating items
-€5,000
Financial income
-€4,030
Financial charges
-€4,250
Result 2025
-€18,322
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€143,438
Investment
-€91,352
Financing
€0
Cash 2024
€24,710
From operations (derived)
+€143,438
Net result for the year
-€18,322
Depreciation
+€225,716
Stocks and contracts
+€4,738
Receivables within one year
+€226
Deferred charges and accrued income
-€12,838
Trade debts
-€119,542
Tax, wage and social debts
+€44,155
Accrued charges and deferred income
+€19,306
Investment (derived)
-€91,352
Investment in fixed assets (net)
-€91,352
Cash 2025
€76,797
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,594,208 | €2,519,805 | -€74,403 | -2.9% |
| Fixed assets | 21/28 | €2,428,879 | €2,294,515 | -€134,364 | -5.5% |
| Tangible fixed assets | 22/27 | €2,428,879 | €2,294,515 | -€134,364 | -5.5% |
| Land and buildings | 22 | €2,304,145 | €2,210,644 | -€93,501 | -4.1% |
| Plant, machinery and equipment | 23 | €91,888 | €79,160 | -€12,728 | -13.9% |
| Furniture and vehicles | 24 | €7,345 | €4,710 | -€2,635 | -35.9% |
| Assets under construction and advance payments | 27 | €25,500 | €0 | -€25,500 | -100% |
| Current assets | 29/58 | €165,329 | €225,291 | +€59,961 | +36.3% |
| Stocks and contracts in progress | 3 | €23,525 | €18,787 | -€4,738 | -20.1% |
| Stocks | 30/36 | €23,525 | €18,787 | -€4,738 | -20.1% |
| Amounts receivable within one year | 40/41 | €98,579 | €98,353 | -€226 | -0.2% |
| Trade receivables | 40 | €91,166 | €91,126 | -€40 | 0.0% |
| Other amounts receivable | 41 | €7,412 | €7,227 | -€186 | -2.5% |
| Cash at bank and in hand | 54/58 | €24,710 | €76,797 | +€52,087 | +211% |
| Deferred charges and accrued income | 490/1 | €18,516 | €31,354 | +€12,838 | +69.3% |
| Total equity and liabilities | 10/49 | €2,594,208 | €2,519,805 | -€74,403 | -2.9% |
| Equity | 10/15 | €1,721,410 | €1,703,088 | -€18,322 | -1.1% |
| Contributions | 10/11 | €824,455 | €824,455 | = | 0.0% |
| Capital | 10 | €824,455 | €824,455 | = | 0.0% |
| Issued capital | 100 | €824,455 | €824,455 | = | 0.0% |
| Revaluation surpluses | 12 | €1,277,330 | €1,277,330 | = | 0.0% |
| Reserves | 13 | €56,494 | €56,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,242 | €33,242 | = | 0.0% |
| Legal reserve | 130 | €33,242 | €33,242 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,252 | €23,252 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€436,869 | -€455,191 | -€18,322 | -4.2% |
| Amounts payable | 17/49 | €872,798 | €816,717 | -€56,081 | -6.4% |
| Amounts payable within one year | 42/48 | €872,798 | €797,411 | -€75,387 | -8.6% |
| Trade debts | 44 | €211,304 | €91,762 | -€119,542 | -56.6% |
| Suppliers | 440/4 | €211,304 | €91,762 | -€119,542 | -56.6% |
| Taxes, remuneration and social security | 45 | €145,682 | €189,837 | +€44,155 | +30.3% |
| Taxes | 450/3 | €13,792 | €23,547 | +€9,756 | +70.7% |
| Remuneration and social security | 454/9 | €131,890 | €166,289 | +€34,399 | +26.1% |
| Other amounts payable | 47/48 | €515,812 | €515,812 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €19,306 | +€19,306 | |
| Remuneration, social security and pensions | 62 | €1,253,588 | €1,382,684 | +€129,096 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256,235 | €225,716 | -€30,520 | -11.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,736 | €0 | +€2,736 | |
| Other operating charges | 640/8 | €92,120 | €97,767 | +€5,647 | +6.1% |
| Non-recurring operating charges | 66A | - | €5,000 | +€5,000 | |
| Gross operating margin | 9900 | €1,399,578 | €1,730,396 | +€330,818 | +23.6% |
| Operating profit (loss) | 9901 | -€199,629 | €19,228 | +€218,858 | |
| Financial income | 75/76B | €4,062 | €32 | -€4,030 | -99.2% |
| Recurring financial income | 75 | €4,062 | €32 | -€4,030 | -99.2% |
| Financial charges | 65/66B | €33,333 | €37,582 | +€4,250 | +12.7% |
| Recurring financial charges | 65 | €33,333 | €37,582 | +€4,250 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | -€228,900 | -€18,322 | +€210,579 | +92.0% |
| Profit (loss) for the period | 9904 | -€228,900 | -€18,322 | +€210,579 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€228,900 | -€18,322 | +€210,579 | +92.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.