ACCOR financials
ACCOR
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
969500QZC2Q0TK11NV07 Financial statements
(EUR, as reported — unscaled; 102 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Depreciation & amortisation | €330.0M | €341.0M |
| Operating profit (EBIT) | €807.0M | €786.0M |
| Net finance income / (cost) | -€164.0M | -€124.0M |
| Profit before tax | €651.0M | €850.0M |
| Income tax expense | €152.0M | €193.0M |
| Profit for the year | €499.0M | €657.0M |
| — attributable to owners | €449.0M | €610.0M |
| — attributable to NCI | €50.0M | €47.0M |
| Total comprehensive income | €182.0M | €735.0M |
| Per share | ||
| Basic EPS | €1.61 | €2.34 |
| Diluted EPS | €1.61 | €2.33 |
| Cash flow statement | ||
| Net cash from operating activities | €810.0M | €733.0M |
| Net cash from investing activities | -€331.0M | -€358.0M |
| Net cash from financing activities | -€494.0M | -€400.0M |
| Dividends paid | €327.0M | €298.0M |
| Proceeds from borrowings | €2.67B | €2.44B |
| Lease liability payments | €113.0M | €106.0M |
| Net change in cash | -€15.0M | -€25.0M |
| Balance sheet | ||
| Total assets | €11.74B | €12.06B |
| Non-current assets | €8.84B | €9.09B |
| Property, plant & equipment | €355.0M | €372.0M |
| Right-of-use assets | €566.0M | €680.0M |
| Intangible assets & goodwill | €2.35B | €2.40B |
| Current assets | €2.90B | €2.97B |
| Inventories | €34.0M | €39.0M |
| Trade & other receivables | €829.0M | €803.0M |
| Cash & equivalents | €1.21B | €1.24B |
| Total equity | €4.72B | €5.47B |
| — attributable to owners | €4.29B | €5.03B |
| Non-controlling interests | €432.0M | €437.0M |
| Non-current liabilities | €4.25B | €3.77B |
| Lease liabilities (non-current) | €539.0M | €627.0M |
| Current liabilities | €2.77B | €2.82B |
| Lease liabilities (current) | €100.0M | €128.0M |
| Deferred tax liabilities | €484.0M | €503.0M |
| Derived metrics | ||
| Operating margin | 14.3% | 14.0% |
| Net margin | 8.8% | 11.7% |
| Return on equity | 10.6% | 12.0% |
| Cash conversion ratio | 1.62× | 1.12× |
| Other reported items | ||
| Adjustments For Depreciation and Amortisation Expense | €330.0M | €341.0M |
| Adjustments For Impairment Loss Recognised In Profit Or Loss Goodwill | -€3.0M | -€62.0M |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €21.0M | -€86.0M |
| Adjustments For Provisions | €34.0M | €26.0M |
| Adjustments For Sharebased Payments | €41.0M | €41.0M |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €1.18B | €1.24B |
| Cash Flows From Losing Control of Subsidiaries Or Other Businesses Classified As Investing Activities | -€8.0M | €63.0M |
| Cash Flows From Used In Increase Decrease In Current Borrowings | €1.0M | -€20.0M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €66.0M | €47.0M |
| Comprehensive Income Attributable To Noncontrolling Interests | €15.0M | €56.0M |
| Comprehensive Income Attributable To Owners of Parent | €167.0M | €678.0M |
| Current Contract Assets | €35.0M | €38.0M |
| Current Contract Liabilities | €80.0M | €96.0M |
| Current Financial Liabilities | €547.0M | €478.0M |
| Current Provisions | €151.0M | €122.0M |
| Current Tax Assets Current | €48.0M | €30.0M |
| Current Tax Liabilities Current | €94.0M | €144.0M |
| Deferred Tax Assets | €272.0M | €268.0M |
| Dividends Received Classified As Investing Activities | €11.0M | €17.0M |
| Dividends Recognised As Distributions To Owners Per Share | €1.26 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€36.0M | -€15.0M |
| Equity and Liabilities | €11.74B | €12.06B |
| Income Taxes Paid Refund Classified As Operating Activities | €214.0M | €177.0M |
| Increase Decrease In Cash and Cash Equivalents Discontinued Operations | -€6.0M | -€2.0M |
| Increase Decrease In Number of Shares Outstanding | -9.0M | -8.6M |
| Increase Decrease In Working Capital | €121.0M | -€18.0M |
| Increase Decrease Through Sharebased Payment Transactions | €41.0M | €40.0M |
| Increase Decrease Through Transactions With Owners | -€934.0M | -€577.0M |
| Increase Decrease Through Transfers and Other Changes Equity | €14.0M | -€1.0M |
| Increase Decrease Through Treasury Share Transactions | -€452.0M | -€404.0M |
| Intangible Assets Other Than Goodwill | €3.03B | €3.20B |
| Investment Accounted For Using Equity Method | €1.41B | €1.37B |
| Issue of Equity | €0 | €0 |
| Issued Capital | €704.0M | €731.0M |
| Liabilities Included In Disposal Groups Classified As Held For Sale | €29.0M | €73.0M |
| Noncurrent Assets Or Disposal Groups Classified As Held For Sale | €96.0M | €155.0M |
| Noncurrent Contract Assets | €439.0M | €431.0M |
| Noncurrent Contract Liabilities | €27.0M | €27.0M |
| Noncurrent Financial Assets | €1.83B | €1.74B |
| Noncurrent Financial Liabilities | €3.12B | €2.52B |
| Noncurrent Provisions For Employee Benefits | €50.0M | €53.0M |
| Number of Shares Outstanding | 234.7M | 243.7M |
| Other Adjustments For Noncash Items | -€31.0M | €5.0M |
| Other Comprehensive Income | -€317.0M | €78.0M |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -€325.0M | €85.0M |
| Other Comprehensive Income Net of Tax Gains Losses From Investments In Equity Instruments | €8.0M | €1.0M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €3.0M | €1.0M |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€329.0M | €76.0M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €12.0M | €2.0M |
| Other Current Assets | €478.0M | €504.0M |
| Other Current Financial Assets | €181.0M | €158.0M |
| Other Current Liabilities | €823.0M | €847.0M |
| Other Longterm Provisions | €37.0M | €36.0M |
| Other Noncurrent Assets | €1.0M | €0 |
| Other Noncurrent Financial Assets | €425.0M | €373.0M |
| Other Operating Income Expense | -€63.0M | €6.0M |
| Payments From Changes In Ownership Interests In Subsidiaries | €3.0M | €4.0M |
| Payments To Acquire Or Redeem Entitys Shares | €452.0M | €404.0M |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | €60.0M | €25.0M |
| Retained Earnings Profit Loss For Reporting Period | €449.0M | €610.0M |
| Revenue From Contracts With Customers | €5.64B | €5.61B |
| Share of Profit Loss of Associates and Joint Ventures Accounted For Using Equity Method | €7.0M | €188.0M |
| Trade and Other Current Payables To Trade Suppliers | €526.0M | €557.0M |
Methodology
Every line item above is a fact tagged in ACCOR's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.