Rosa 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.
Rosa Hotel
Largest movements
- Receivables within one year +€31,817
up €31,817 (+15.7%), from €203,215 to €235,032
of which Trade receivables: +€33,457
- Cash +€25,669
up €25,669 (+4,470%), from €574 to €26,243
mainly Advances received (+€37,104) and Accrued charges and deferred income (+€12,788)
- Advances received +€37,104
new in 2025: €37,104
- Accrued charges and deferred income +€12,788
up €12,788, from €0 to €12,788
- Tax, wage and social debts +€4,482
up €4,482 (+7.1%), from €63,320 to €67,802
of which Remuneration and social security: +€5,926
- Gross operating margin -€14,713
down €14,713 (-2.6%), from €561,898 to €547,185
- Staff costs -€9,720
down €9,720 (-1.9%), from €500,315 to €490,595
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 | €243,857 | €301,235 | +€57,378 | +23.5% |
| Fixed assets | 21/28 | €5,245 | €3,621 | -€1,624 | -31.0% |
| Tangible fixed assets | 22/27 | €5,245 | €3,621 | -€1,624 | -31.0% |
| Plant, machinery and equipment | 23 | €5,245 | €3,621 | -€1,624 | -31.0% |
| Current assets | 29/58 | €238,612 | €297,614 | +€59,002 | +24.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €203,215 | €235,032 | +€31,817 | +15.7% |
| Trade receivables | 40 | €10,374 | €43,831 | +€33,457 | +322% |
| Other amounts receivable | 41 | €192,841 | €191,201 | -€1,640 | -0.9% |
| Cash at bank and in hand | 54/58 | €574 | €26,243 | +€25,669 | +4,470% |
| Deferred charges and accrued income | 490/1 | €33,323 | €34,839 | +€1,516 | +4.5% |
| Total equity and liabilities | 10/49 | €243,857 | €301,235 | +€57,378 | +23.5% |
| Equity | 10/15 | €14,194 | €16,208 | +€2,014 | +14.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,194 | €6,208 | +€2,014 | +48.0% |
| Distributable reserves | 133 | €4,194 | €6,208 | +€2,014 | +48.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €229,663 | €285,027 | +€55,364 | +24.1% |
| Amounts payable within one year | 42/48 | €229,663 | €272,240 | +€42,576 | +18.5% |
| Trade debts | 44 | €166,344 | €167,334 | +€990 | +0.6% |
| Suppliers | 440/4 | €166,344 | €167,334 | +€990 | +0.6% |
| Advances received on contracts in progress | 46 | - | €37,104 | +€37,104 | |
| Taxes, remuneration and social security | 45 | €63,320 | €67,802 | +€4,482 | +7.1% |
| Taxes | 450/3 | €7,848 | €6,404 | -€1,444 | -18.4% |
| Remuneration and social security | 454/9 | €55,472 | €61,398 | +€5,926 | +10.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €12,788 | +€12,788 | |
| Non-recurring operating income | 76A | €49 | €0 | -€49 | -100% |
| Remuneration, social security and pensions | 62 | €500,315 | €490,595 | -€9,720 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €1,624 | +€218 | +15.5% |
| Other operating charges | 640/8 | €52,374 | €53,846 | +€1,472 | +2.8% |
| Gross operating margin | 9900 | €561,898 | €547,185 | -€14,713 | -2.6% |
| Operating profit (loss) | 9901 | €7,804 | €1,120 | -€6,683 | -85.6% |
| Financial income | 75/76B | €5,290 | €3,282 | -€2,008 | -38.0% |
| Recurring financial income | 75 | €5,290 | €3,282 | -€2,008 | -38.0% |
| Financial charges | 65/66B | €432 | €463 | +€31 | +7.2% |
| Recurring financial charges | 65 | €432 | €463 | +€31 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €12,662 | €3,939 | -€8,722 | -68.9% |
| Income taxes | 67/77 | €2,636 | €1,925 | -€711 | -27.0% |
| Profit (loss) for the period | 9904 | €10,025 | €2,014 | -€8,011 | -79.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,025 | €2,014 | -€8,011 | -79.9% |
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 25 October 2026 via checked.be.