Broekveld 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.
Broekveld Horeca
Largest movements
- Receivables within one year +€19,536
up €19,536 (+13.8%), from €141,691 to €161,228
of which Trade receivables: +€16,047
- Tangible fixed assets -€18,721
down €18,721 (-3.1%), from €595,523 to €576,801
of which Land and buildings: -€23,026
- Cash -€8,388
down €8,388 (-41.7%), from €20,105 to €11,717
mainly Net result for the year (-€39,519) and Debts after one year (-€33,491)
- Trade debts +€39,564
up €39,564 (+112%), from €35,261 to €74,824
- Profit (loss) carried forward -€39,519
down €39,519, from €4,677 to -€34,842
- Debts after one year -€33,491
down €33,491 (-6.2%), from €537,224 to €503,733
- Short-term financial debts +€17,722
up €17,722 (+63.3%), from €28,000 to €45,722
- Advances received +€12,430
new in 2025: €12,430
- Gross operating margin -€40,248
down €40,248 (-15.2%), from €265,144 to €224,897
- Other operating charges +€23,860
up €23,860 (+1,036%), from €2,302 to €26,162
- Staff costs -€20,650
down €20,650 (-10.0%), from €206,004 to €185,354
- Financial charges +€12,046
up €12,046 (+113%), from €10,689 to €22,736
- Depreciation -€7,215
down €7,215 (-19.3%), from €37,379 to €30,164
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 | €766,453 | €768,508 | +€2,055 | +0.3% |
| Fixed assets | 21/28 | €597,518 | €578,347 | -€19,171 | -3.2% |
| Intangible fixed assets | 21 | €1,996 | €1,546 | -€450 | -22.6% |
| Tangible fixed assets | 22/27 | €595,523 | €576,801 | -€18,721 | -3.1% |
| Land and buildings | 22 | €581,115 | €558,089 | -€23,026 | -4.0% |
| Plant, machinery and equipment | 23 | €14,192 | €17,708 | +€3,516 | +24.8% |
| Furniture and vehicles | 24 | €215 | €1,004 | +€789 | +367% |
| Current assets | 29/58 | €168,935 | €190,161 | +€21,227 | +12.6% |
| Stocks and contracts in progress | 3 | €3,228 | €6,375 | +€3,147 | +97.5% |
| Stocks | 30/36 | €3,228 | €6,375 | +€3,147 | +97.5% |
| Amounts receivable within one year | 40/41 | €141,691 | €161,228 | +€19,536 | +13.8% |
| Trade receivables | 40 | €0 | €16,047 | +€16,047 | |
| Other amounts receivable | 41 | €141,691 | €145,181 | +€3,490 | +2.5% |
| Cash at bank and in hand | 54/58 | €20,105 | €11,717 | -€8,388 | -41.7% |
| Deferred charges and accrued income | 490/1 | €3,910 | €10,841 | +€6,932 | +177% |
| Total equity and liabilities | 10/49 | €766,453 | €768,508 | +€2,055 | +0.3% |
| Equity | 10/15 | €59,677 | €20,158 | -€39,519 | -66.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,677 | -€34,842 | -€39,519 | |
| Amounts payable | 17/49 | €706,776 | €748,350 | +€41,574 | +5.9% |
| Amounts payable after more than one year | 17 | €537,224 | €503,733 | -€33,491 | -6.2% |
| Financial debts | 170/4 | €537,224 | €503,733 | -€33,491 | -6.2% |
| Amounts payable within one year | 42/48 | €166,688 | €244,617 | +€77,929 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €42,019 | €41,888 | -€131 | -0.3% |
| Financial debts | 43 | €28,000 | €45,722 | +€17,722 | +63.3% |
| Credit institutions | 430/8 | €28,000 | €45,722 | +€17,722 | +63.3% |
| Trade debts | 44 | €35,261 | €74,824 | +€39,564 | +112% |
| Suppliers | 440/4 | €35,261 | €74,824 | +€39,564 | +112% |
| Advances received on contracts in progress | 46 | - | €12,430 | +€12,430 | |
| Taxes, remuneration and social security | 45 | €34,035 | €33,224 | -€810 | -2.4% |
| Taxes | 450/3 | €5,074 | €18,858 | +€13,784 | +272% |
| Remuneration and social security | 454/9 | €28,961 | €14,367 | -€14,594 | -50.4% |
| Other amounts payable | 47/48 | €27,374 | €36,528 | +€9,154 | +33.4% |
| Accrued charges and deferred income | 492/3 | €2,864 | €0 | -€2,864 | -100% |
| Remuneration, social security and pensions | 62 | €206,004 | €185,354 | -€20,650 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,379 | €30,164 | -€7,215 | -19.3% |
| Other operating charges | 640/8 | €2,302 | €26,162 | +€23,860 | +1,036% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €265,144 | €224,897 | -€40,248 | -15.2% |
| Operating profit (loss) | 9901 | €19,459 | -€16,784 | -€36,243 | |
| Financial income | 75/76B | €55 | €1 | -€54 | -98.0% |
| Recurring financial income | 75 | €55 | €1 | -€54 | -98.0% |
| Financial charges | 65/66B | €10,689 | €22,736 | +€12,046 | +113% |
| Recurring financial charges | 65 | €10,689 | €22,736 | +€12,046 | +113% |
| Profit (loss) for the period before taxes | 9903 | €8,825 | -€39,519 | -€48,343 | |
| Profit (loss) for the period | 9904 | €8,825 | -€39,519 | -€48,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,825 | -€39,519 | -€48,343 |
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 30 October 2026 via checked.be.