ALLROUND HORECA SOLUTIONS: 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.
ALLROUND HORECA SOLUTIONS
Largest movements
- Cash +€24,318
up €24,318 (+31.0%), from €78,441 to €102,759
mainly Net result for the year (+€83,396) and Depreciation (+€12,727)
- Tangible fixed assets -€12,727
down €12,727 (-21.4%), from €59,539 to €46,812
of which Other tangible fixed assets: -€11,858
- Receivables within one year +€5,833
up €5,833 (+40.1%), from €14,562 to €20,395
of which Other amounts receivable: +€6,710
- Profit (loss) carried forward +€83,396
up €83,396 (+77.9%), from -€107,054 to -€23,658
- Trade debts -€60,187
down €60,187 (-65.2%), from €92,362 to €32,175
- Debts after one year -€11,466
down €11,466 (-10.7%), from €106,920 to €95,454
of which Financial debts: -€10,746
- Tax, wage and social debts +€6,713
up €6,713 (+25.4%), from €26,405 to €33,117
of which Taxes: +€7,496
- Staff costs -€45,993
down €45,993 (-57.1%), from €80,520 to €34,528
- Gross operating margin +€10,056
up €10,056 (+7.9%), from €126,503 to €136,559
- Financial charges -€7,228
down €7,228 (-59.8%), from €12,079 to €4,851
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 | €166,017 | €184,965 | +€18,947 | +11.4% |
| Fixed assets | 21/28 | €59,539 | €46,812 | -€12,727 | -21.4% |
| Tangible fixed assets | 22/27 | €59,539 | €46,812 | -€12,727 | -21.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,366 | €497 | -€868 | -63.6% |
| Other tangible fixed assets | 26 | €58,173 | €46,315 | -€11,858 | -20.4% |
| Current assets | 29/58 | €106,478 | €138,153 | +€31,674 | +29.7% |
| Stocks and contracts in progress | 3 | €13,476 | €14,726 | +€1,251 | +9.3% |
| Stocks | 30/36 | €13,476 | €14,726 | +€1,251 | +9.3% |
| Amounts receivable within one year | 40/41 | €14,562 | €20,395 | +€5,833 | +40.1% |
| Trade receivables | 40 | €878 | €0 | -€878 | -100% |
| Other amounts receivable | 41 | €13,684 | €20,395 | +€6,710 | +49.0% |
| Cash at bank and in hand | 54/58 | €78,441 | €102,759 | +€24,318 | +31.0% |
| Deferred charges and accrued income | 490/1 | - | €273 | +€273 | |
| Total equity and liabilities | 10/49 | €166,017 | €184,965 | +€18,947 | +11.4% |
| Equity | 10/15 | -€69,924 | €13,472 | +€83,396 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,530 | €18,530 | = | 0.0% |
| Distributable reserves | 133 | €18,530 | €18,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,054 | -€23,658 | +€83,396 | +77.9% |
| Amounts payable | 17/49 | €235,941 | €171,493 | -€64,448 | -27.3% |
| Amounts payable after more than one year | 17 | €106,920 | €95,454 | -€11,466 | -10.7% |
| Financial debts | 170/4 | €15,374 | €4,628 | -€10,746 | -69.9% |
| Other amounts payable | 178/9 | €91,547 | €90,827 | -€720 | -0.8% |
| Amounts payable within one year | 42/48 | €129,021 | €76,038 | -€52,983 | -41.1% |
| Current portion of amounts payable after more than one year | 42 | €10,254 | €10,746 | +€491 | +4.8% |
| Trade debts | 44 | €92,362 | €32,175 | -€60,187 | -65.2% |
| Suppliers | 440/4 | €92,362 | €32,175 | -€60,187 | -65.2% |
| Taxes, remuneration and social security | 45 | €26,405 | €33,117 | +€6,713 | +25.4% |
| Taxes | 450/3 | €20,555 | €28,051 | +€7,496 | +36.5% |
| Remuneration and social security | 454/9 | €5,850 | €5,066 | -€784 | -13.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €80,520 | €34,528 | -€45,993 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,656 | €12,727 | -€930 | -6.8% |
| Other operating charges | 640/8 | €1,388 | €1,058 | -€330 | -23.8% |
| Non-recurring operating charges | 66A | €110 | €0 | -€110 | -100% |
| Gross operating margin | 9900 | €126,503 | €136,559 | +€10,056 | +7.9% |
| Operating profit (loss) | 9901 | €30,828 | €88,247 | +€57,418 | +186% |
| Financial income | 75/76B | €118 | €0 | -€118 | -100.0% |
| Recurring financial income | 75 | €118 | €0 | -€118 | -100.0% |
| Financial charges | 65/66B | €12,079 | €4,851 | -€7,228 | -59.8% |
| Recurring financial charges | 65 | €12,079 | €4,851 | -€7,228 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | €18,867 | €83,396 | +€64,529 | +342% |
| Profit (loss) for the period | 9904 | €18,867 | €83,396 | +€64,529 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €18,867 | €83,396 | +€64,529 | +342% |
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 24 October 2026 via checked.be.