ALLES VOOR HORECA: 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.
ALLES VOOR HORECA
Largest movements
- Stocks and contracts +€87,855
up €87,855 (+195%), from €45,117 to €132,971
- Cash +€9,634
up €9,634 (+335%), from €2,874 to €12,508
mainly Other debts (+€84,686) and Trade debts (+€47,201)
- Receivables within one year +€9,141
up €9,141 (+62.6%), from €14,597 to €23,738
of which Trade receivables: +€6,342
- Tangible fixed assets -€3,095
down €3,095 (-21.1%), from €14,689 to €11,593
of which Plant, machinery and equipment: -€2,142
- Other debts +€84,686
up €84,686 (+84.7%), from €99,956 to €184,642
- Trade debts +€47,201
up €47,201 (+1,108%), from €4,260 to €51,461
- Profit (loss) carried forward -€21,184
down €21,184 (-21.0%), from -€101,036 to -€122,220
- Short-term financial debts -€7,352
down €7,352 (-13.7%), from €53,852 to €46,500
- Gross operating margin -€22,528
down €22,528, from €14,047 to -€8,481
- Financial charges -€3,932
down €3,932 (-39.9%), from €9,843 to €5,911
- Depreciation -€3,427
down €3,427 (-36.2%), from €9,471 to €6,045
- Taxes +€2,861
no longer reported in 2024 (was -€2,861)
- Write-downs -€1,200
no longer reported in 2024 (was €1,200)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,678 | €180,843 | +€103,165 | +133% |
| Fixed assets | 21/28 | €14,689 | €11,593 | -€3,095 | -21.1% |
| Tangible fixed assets | 22/27 | €14,689 | €11,593 | -€3,095 | -21.1% |
| Land and buildings | 22 | €1,728 | €696 | -€1,031 | -59.7% |
| Plant, machinery and equipment | 23 | €11,243 | €9,101 | -€2,142 | -19.1% |
| Furniture and vehicles | 24 | - | €1,223 | +€1,223 | |
| Other tangible fixed assets | 26 | €1,718 | €573 | -€1,145 | -66.6% |
| Current assets | 29/58 | €62,990 | €169,250 | +€106,260 | +169% |
| Stocks and contracts in progress | 3 | €45,117 | €132,971 | +€87,855 | +195% |
| Stocks | 30/36 | €45,117 | €132,971 | +€87,855 | +195% |
| Amounts receivable within one year | 40/41 | €14,597 | €23,738 | +€9,141 | +62.6% |
| Trade receivables | 40 | €11,778 | €18,120 | +€6,342 | +53.8% |
| Other amounts receivable | 41 | €2,819 | €5,618 | +€2,799 | +99.3% |
| Cash at bank and in hand | 54/58 | €2,874 | €12,508 | +€9,634 | +335% |
| Deferred charges and accrued income | 490/1 | €403 | €32 | -€370 | -92.0% |
| Total equity and liabilities | 10/49 | €77,678 | €180,843 | +€103,165 | +133% |
| Equity | 10/15 | -€80,576 | -€101,760 | -€21,184 | -26.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,036 | -€122,220 | -€21,184 | -21.0% |
| Amounts payable | 17/49 | €158,254 | €282,603 | +€124,349 | +78.6% |
| Amounts payable within one year | 42/48 | €158,254 | €282,603 | +€124,349 | +78.6% |
| Financial debts | 43 | €53,852 | €46,500 | -€7,352 | -13.7% |
| Credit institutions | 430/8 | €53,852 | €46,500 | -€7,352 | -13.7% |
| Trade debts | 44 | €4,260 | €51,461 | +€47,201 | +1,108% |
| Suppliers | 440/4 | €4,260 | €51,461 | +€47,201 | +1,108% |
| Taxes, remuneration and social security | 45 | €186 | - | -€186 | |
| Taxes | 450/3 | €186 | - | -€186 | |
| Other amounts payable | 47/48 | €99,956 | €184,642 | +€84,686 | +84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,471 | €6,045 | -€3,427 | -36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,200 | - | -€1,200 | |
| Other operating charges | 640/8 | €855 | €1,076 | +€222 | +25.9% |
| Gross operating margin | 9900 | €14,047 | -€8,481 | -€22,528 | |
| Operating profit (loss) | 9901 | €2,521 | -€15,602 | -€18,123 | |
| Financial income | 75/76B | €337 | €328 | -€8 | -2.4% |
| Recurring financial income | 75 | €337 | €328 | -€8 | -2.4% |
| Financial charges | 65/66B | €9,843 | €5,911 | -€3,932 | -39.9% |
| Recurring financial charges | 65 | €9,843 | €5,911 | -€3,932 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,986 | -€21,184 | -€14,199 | -203% |
| Income taxes | 67/77 | -€2,861 | - | +€2,861 | |
| Profit (loss) for the period | 9904 | -€4,125 | -€21,184 | -€17,059 | -414% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,125 | -€21,184 | -€17,059 | -414% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.