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Many risks. A disaster (war, bad weather) could keep customers away. A competitor could build next door, and resulting in your hotel being half full instead of full. A competitor could start a price war. Tastes in vacations could change resulting in less customers than expected coming. The laws could change in many different ways, each of which can change either your income or expenses.

That is just off the top of my head.

Of course as has been pointed out, your suppliers could demand more money than you have left in your budget (employees are a form of suppler - the human aspect has been intentionally ignored)




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