BANF 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.
BANF HORECA
Largest movements
- Cash +€2,804
up €2,804 (+55.9%), from €5,011 to €7,815
mainly Other debts (+€5,735) and Net result for the year (+€3,231)
- Receivables within one year +€1,855
up €1,855 (+4.3%), from €43,444 to €45,299
of which Trade receivables: +€2,494
- Other debts +€5,735
new in 2025: €5,735
- Profit (loss) carried forward +€3,231
up €3,231 (+16.6%), from €19,440 to €22,671
- Tax, wage and social debts -€2,494
no longer reported in 2025 (was €2,494)
- Trade debts -€1,814
down €1,814 (-66.4%), from €2,731 to €916
- Gross operating margin +€10,894
up €10,894, from -€7,509 to €3,385
- Financial income -€2,510
no longer reported in 2025 (was €2,510)
- Depreciation -€1,200
no longer reported in 2025 (was €1,200)
- Financial charges +€109
up €109 (+242.2%), from €45 to €154
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.
Cash bridge derived
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 | €50,224 | €54,883 | +€4,659 | +9.3% |
| Fixed assets | 21/28 | €1,769 | €1,769 | = | 0.0% |
| Financial fixed assets | 28 | €1,769 | €1,769 | = | 0.0% |
| Current assets | 29/58 | €48,455 | €53,114 | +€4,659 | +9.6% |
| Amounts receivable within one year | 40/41 | €43,444 | €45,299 | +€1,855 | +4.3% |
| Trade receivables | 40 | €448 | €2,943 | +€2,494 | +556.2% |
| Other amounts receivable | 41 | €42,995 | €42,356 | -€640 | -1.5% |
| Cash at bank and in hand | 54/58 | €5,011 | €7,815 | +€2,804 | +55.9% |
| Total equity and liabilities | 10/49 | €50,224 | €54,883 | +€4,659 | +9.3% |
| Equity | 10/15 | €45,000 | €48,231 | +€3,231 | +7.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €17,500 | €17,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,440 | €22,671 | +€3,231 | +16.6% |
| Amounts payable | 17/49 | €5,225 | €6,652 | +€1,427 | +27.3% |
| Amounts payable within one year | 42/48 | €5,225 | €6,652 | +€1,427 | +27.3% |
| Trade debts | 44 | €2,731 | €916 | -€1,814 | -66.4% |
| Suppliers | 440/4 | €2,731 | €916 | -€1,814 | -66.4% |
| Taxes, remuneration and social security | 45 | €2,494 | - | -€2,494 | |
| Taxes | 450/3 | €2,494 | - | -€2,494 | |
| Other amounts payable | 47/48 | - | €5,735 | +€5,735 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | - | -€1,200 | |
| Other operating charges | 640/8 | €64 | - | -€64 | |
| Gross operating margin | 9900 | -€7,509 | €3,385 | +€10,894 | |
| Operating profit (loss) | 9901 | -€8,773 | €3,385 | +€12,158 | |
| Financial income | 75/76B | €2,510 | - | -€2,510 | |
| Recurring financial income | 75 | €2,510 | - | -€2,510 | |
| Financial charges | 65/66B | €45 | €154 | +€109 | +242.2% |
| Recurring financial charges | 65 | €45 | €154 | +€109 | +242.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,308 | €3,231 | +€9,539 | |
| Profit (loss) for the period | 9904 | -€6,308 | €3,231 | +€9,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,308 | €3,231 | +€9,539 |
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 9 October 2026 via checked.be.