ANVERS HORECA BEHEER: 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.
ANVERS HORECA BEHEER
Largest movements
- Receivables within one year +€56,518
up €56,518 (+56.7%), from €99,642 to €156,161
of which Trade receivables: +€67,304
- Tangible fixed assets -€4,855
down €4,855 (-100%), from €4,855 to €0
of which Plant, machinery and equipment: -€4,092
- Profit (loss) carried forward +€66,881
up €66,881 (+16.0%), from -€417,734 to -€350,853
- Trade debts -€21,858
down €21,858 (-29.2%), from €74,854 to €52,996
- Tax, wage and social debts +€15,441
new in 2025: €15,441
- Other debts -€7,419
down €7,419 (-4.1%), from €179,358 to €171,939
- Current portion of long-term debt -€1,632
down €1,632 (-100%), from €1,632 to €0
- Gross operating margin +€77,097
up €77,097, from -€5,865 to €71,232
- Depreciation -€3,440
down €3,440 (-100%), from €3,440 to €0
- Financial income +€3,330
up €3,330 (+36,318%), from €9 to €3,340
- Financial charges -€3,062
down €3,062 (-95.8%), from €3,197 to €136
- Other operating charges +€2,812
up €2,812 (+308%), from €914 to €3,726
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 | €108,116 | €159,741 | +€51,626 | +47.8% |
| Fixed assets | 21/28 | €4,855 | €0 | -€4,855 | -100% |
| Tangible fixed assets | 22/27 | €4,855 | €0 | -€4,855 | -100% |
| Land and buildings | 22 | €763 | €0 | -€763 | -100% |
| Plant, machinery and equipment | 23 | €4,092 | €0 | -€4,092 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €103,261 | €159,741 | +€56,480 | +54.7% |
| Amounts receivable within one year | 40/41 | €99,642 | €156,161 | +€56,518 | +56.7% |
| Trade receivables | 40 | €17,396 | €84,700 | +€67,304 | +387% |
| Other amounts receivable | 41 | €82,246 | €71,461 | -€10,786 | -13.1% |
| Cash at bank and in hand | 54/58 | €3,581 | €3,581 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €38 | €0 | -€38 | -100% |
| Total equity and liabilities | 10/49 | €108,116 | €159,741 | +€51,626 | +47.8% |
| Equity | 10/15 | -€147,729 | -€80,848 | +€66,881 | +45.3% |
| Contributions | 10/11 | €72,578 | €72,578 | = | 0.0% |
| Capital | 10 | €72,578 | €72,578 | = | 0.0% |
| Issued capital | 100 | €72,578 | €72,578 | = | 0.0% |
| Reserves | 13 | €197,426 | €197,426 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Tax-exempt reserves | 132 | €194,328 | €194,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€417,734 | -€350,853 | +€66,881 | +16.0% |
| Amounts payable | 17/49 | €255,844 | €240,589 | -€15,255 | -6.0% |
| Amounts payable within one year | 42/48 | €255,844 | €240,375 | -€15,469 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €1,632 | €0 | -€1,632 | -100% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €74,854 | €52,996 | -€21,858 | -29.2% |
| Suppliers | 440/4 | €74,854 | €52,996 | -€21,858 | -29.2% |
| Taxes, remuneration and social security | 45 | - | €15,441 | +€15,441 | |
| Taxes | 450/3 | - | €15,441 | +€15,441 | |
| Other amounts payable | 47/48 | €179,358 | €171,939 | -€7,419 | -4.1% |
| Accrued charges and deferred income | 492/3 | €0 | €214 | +€214 | |
| Non-recurring operating income | 76A | - | €55,935 | +€55,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,440 | €0 | -€3,440 | -100% |
| Other operating charges | 640/8 | €914 | €3,726 | +€2,812 | +308% |
| Non-recurring operating charges | 66A | €11,898 | €3,828 | -€8,069 | -67.8% |
| Gross operating margin | 9900 | -€5,865 | €71,232 | +€77,097 | |
| Operating profit (loss) | 9901 | -€22,117 | €63,677 | +€85,794 | |
| Financial income | 75/76B | €9 | €3,340 | +€3,330 | +36,318% |
| Recurring financial income | 75 | €9 | €3,340 | +€3,330 | +36,318% |
| Financial charges | 65/66B | €3,197 | €136 | -€3,062 | -95.8% |
| Recurring financial charges | 65 | €3,197 | €136 | -€3,062 | -95.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,305 | €66,881 | +€92,186 | |
| Profit (loss) for the period | 9904 | -€25,305 | €66,881 | +€92,186 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,305 | €66,881 | +€92,186 |
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 25 October 2026 via checked.be.