I don't know how to analysis a FINANCIAL ANALYSIS OVERVIEW Use this section as a financial overview of the operation. Ie: did you make/lose money year over year and why (it is up to you to devise logical reasoning for your results.)

other question is for the department overview

DEPARTMENTAL OVERVIEWS Use these sections (do one for each department, Rooms, Food, Beverage, Administration, Sales, etc. to analyze the results year over year. Ie: if you made increased profit in the rooms department, or lost money, or a combination of both, explain why. Again, use whatever calculations you deem appropriate, but be prepared to explain your calculations. If there were no major changes in a department, a sentence stating such should suffice.