BB HORECA CONSULTANCY: 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.
BB HORECA CONSULTANCY
Largest movements
- Tangible fixed assets -€32,832
down €32,832 (-43.1%), from €76,172 to €43,340
of which Furniture and vehicles: -€20,451
- Receivables within one year -€2,011
down €2,011 (-77.6%), from €2,590 to €580
of which Trade receivables: -€1,952
- Profit (loss) carried forward -€79,221
down €79,221 (-26.3%), from -€301,191 to -€380,412
- Other debts +€56,919
up €56,919 (+45.1%), from €126,318 to €183,237
- Debts after one year -€12,289
down €12,289 (-15.1%), from €81,652 to €69,363
- Tax, wage and social debts -€3,677
down €3,677 (-30.2%), from €12,157 to €8,480
of which Remuneration and social security: -€4,010
- Current portion of long-term debt +€3,604
up €3,604 (+21.8%), from €16,545 to €20,149
- Gross operating margin -€25,117
down €25,117, from €23,842 to -€1,274
- Staff costs +€9,729
up €9,729 (+22.3%), from €43,573 to €53,302
- Depreciation -€4,556
down €4,556 (-25.0%), from €18,250 to €13,694
- Financial charges -€1,518
down €1,518 (-28.4%), from €5,338 to €3,820
- Financial income -€521
down €521 (-90.8%), from €574 to €53
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 | €98,583 | €63,829 | -€34,754 | -35.3% |
| Fixed assets | 21/28 | €76,655 | €43,823 | -€32,832 | -42.8% |
| Tangible fixed assets | 22/27 | €76,172 | €43,340 | -€32,832 | -43.1% |
| Plant, machinery and equipment | 23 | €21,459 | €15,144 | -€6,315 | -29.4% |
| Furniture and vehicles | 24 | €23,480 | €3,029 | -€20,451 | -87.1% |
| Other tangible fixed assets | 26 | €31,234 | €25,167 | -€6,067 | -19.4% |
| Financial fixed assets | 28 | €483 | €483 | = | 0.0% |
| Current assets | 29/58 | €21,928 | €20,007 | -€1,921 | -8.8% |
| Stocks and contracts in progress | 3 | €13,749 | €14,699 | +€949 | +6.9% |
| Stocks | 30/36 | €13,749 | €14,699 | +€949 | +6.9% |
| Amounts receivable within one year | 40/41 | €2,590 | €580 | -€2,011 | -77.6% |
| Trade receivables | 40 | €2,531 | €580 | -€1,952 | -77.1% |
| Other amounts receivable | 41 | €59 | €0 | -€59 | -100% |
| Cash at bank and in hand | 54/58 | €4,114 | €3,483 | -€631 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,474 | €1,245 | -€229 | -15.5% |
| Total equity and liabilities | 10/49 | €98,583 | €63,829 | -€34,754 | -35.3% |
| Equity | 10/15 | -€148,191 | -€227,412 | -€79,221 | -53.5% |
| Contributions | 10/11 | €153,000 | €153,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€301,191 | -€380,412 | -€79,221 | -26.3% |
| Amounts payable | 17/49 | €246,774 | €291,241 | +€44,467 | +18.0% |
| Amounts payable after more than one year | 17 | €81,652 | €69,363 | -€12,289 | -15.1% |
| Financial debts | 170/4 | €81,652 | €69,363 | -€12,289 | -15.1% |
| Amounts payable within one year | 42/48 | €165,122 | €221,879 | +€56,756 | +34.4% |
| Current portion of amounts payable after more than one year | 42 | €16,545 | €20,149 | +€3,604 | +21.8% |
| Financial debts | 43 | €1,075 | €1,800 | +€724 | +67.4% |
| Credit institutions | 430/8 | €1,075 | €1,800 | +€724 | +67.4% |
| Trade debts | 44 | €9,027 | €8,213 | -€814 | -9.0% |
| Suppliers | 440/4 | €9,027 | €8,213 | -€814 | -9.0% |
| Taxes, remuneration and social security | 45 | €12,157 | €8,480 | -€3,677 | -30.2% |
| Taxes | 450/3 | €2,004 | €2,337 | +€333 | +16.6% |
| Remuneration and social security | 454/9 | €10,153 | €6,143 | -€4,010 | -39.5% |
| Other amounts payable | 47/48 | €126,318 | €183,237 | +€56,919 | +45.1% |
| Non-recurring operating income | 76A | €11,765 | €111 | -€11,654 | -99.1% |
| Remuneration, social security and pensions | 62 | €43,573 | €53,302 | +€9,729 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,250 | €13,694 | -€4,556 | -25.0% |
| Other operating charges | 640/8 | €1,153 | €1,155 | +€2 | +0.1% |
| Non-recurring operating charges | 66A | - | €5,789 | +€5,789 | |
| Gross operating margin | 9900 | €23,842 | -€1,274 | -€25,117 | |
| Operating profit (loss) | 9901 | -€39,133 | -€75,213 | -€36,080 | -92.2% |
| Financial income | 75/76B | €574 | €53 | -€521 | -90.8% |
| Recurring financial income | 75 | €574 | €53 | -€521 | -90.8% |
| Financial charges | 65/66B | €5,338 | €3,820 | -€1,518 | -28.4% |
| Recurring financial charges | 65 | €5,338 | €3,820 | -€1,518 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | -€43,897 | -€78,980 | -€35,083 | -79.9% |
| Income taxes | 67/77 | €291 | €241 | -€50 | -17.3% |
| Profit (loss) for the period | 9904 | -€44,189 | -€79,221 | -€35,032 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,189 | -€79,221 | -€35,032 | -79.3% |
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 16 October 2026 via checked.be.