CNS 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.
CNS Horeca
Largest movements
- Receivables within one year +€51,486
up €51,486 (+1,318%), from €3,906 to €55,392
of which Trade receivables: +€45,636
- Deferred charges and accrued income -€13,612
down €13,612 (-97.8%), from €13,914 to €302
- Trade debts +€34,834
up €34,834 (+533%), from €6,536 to €41,370
- Tax, wage and social debts +€14,830
up €14,830 (+77.3%), from €19,197 to €34,027
of which Remuneration and social security: +€13,200
- Advances received -€14,163
no longer reported in 2025 (was €14,163)
- Reserves +€2,309
up €2,309 (+10.5%), from €21,981 to €24,289
- Gross operating margin -€20,812
down €20,812 (-53.0%), from €39,249 to €18,437
- Taxes -€5,838
down €5,838 (-80.0%), from €7,297 to €1,459
- Depreciation +€2,489
up €2,489 (+41.7%), from €5,974 to €8,463
- Other operating charges +€449
up €449 (+15.0%), from €3,000 to €3,449
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 | €62,938 | €100,586 | +€37,648 | +59.8% |
| Fixed assets | 21/28 | €28,360 | €27,920 | -€440 | -1.6% |
| Intangible fixed assets | 21 | €4,520 | €4,020 | -€500 | -11.1% |
| Tangible fixed assets | 22/27 | €23,840 | €23,899 | +€60 | +0.3% |
| Plant, machinery and equipment | 23 | €21,712 | €16,450 | -€5,262 | -24.2% |
| Furniture and vehicles | 24 | €2,127 | €7,449 | +€5,322 | +250% |
| Current assets | 29/58 | €34,578 | €72,666 | +€38,088 | +110% |
| Amounts receivable within one year | 40/41 | €3,906 | €55,392 | +€51,486 | +1,318% |
| Trade receivables | 40 | - | €45,636 | +€45,636 | |
| Other amounts receivable | 41 | €3,906 | €9,756 | +€5,850 | +150% |
| Cash at bank and in hand | 54/58 | €16,758 | €16,972 | +€214 | +1.3% |
| Deferred charges and accrued income | 490/1 | €13,914 | €302 | -€13,612 | -97.8% |
| Total equity and liabilities | 10/49 | €62,938 | €100,586 | +€37,648 | +59.8% |
| Equity | 10/15 | €22,881 | €25,189 | +€2,309 | +10.1% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Reserves | 13 | €21,981 | €24,289 | +€2,309 | +10.5% |
| Distributable reserves | 133 | €21,981 | €24,289 | +€2,309 | +10.5% |
| Amounts payable | 17/49 | €40,057 | €75,396 | +€35,339 | +88.2% |
| Amounts payable within one year | 42/48 | €40,057 | €75,396 | +€35,339 | +88.2% |
| Trade debts | 44 | €6,536 | €41,370 | +€34,834 | +533% |
| Suppliers | 440/4 | €6,536 | €41,370 | +€34,834 | +533% |
| Advances received on contracts in progress | 46 | €14,163 | - | -€14,163 | |
| Taxes, remuneration and social security | 45 | €19,197 | €34,027 | +€14,830 | +77.3% |
| Taxes | 450/3 | €7,297 | €8,927 | +€1,630 | +22.3% |
| Remuneration and social security | 454/9 | €11,900 | €25,100 | +€13,200 | +111% |
| Other amounts payable | 47/48 | €162 | - | -€162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,974 | €8,463 | +€2,489 | +41.7% |
| Other operating charges | 640/8 | €3,000 | €3,449 | +€449 | +15.0% |
| Non-recurring operating charges | 66A | - | €1,977 | +€1,977 | |
| Gross operating margin | 9900 | €39,249 | €18,437 | -€20,812 | -53.0% |
| Operating profit (loss) | 9901 | €30,275 | €4,548 | -€25,727 | -85.0% |
| Financial income | 75/76B | €24 | €35 | +€10 | +42.3% |
| Recurring financial income | 75 | €24 | €35 | +€10 | +42.3% |
| Financial charges | 65/66B | €1,021 | €814 | -€207 | -20.2% |
| Recurring financial charges | 65 | €1,021 | €814 | -€207 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €29,278 | €3,768 | -€25,510 | -87.1% |
| Income taxes | 67/77 | €7,297 | €1,459 | -€5,838 | -80.0% |
| Profit (loss) for the period | 9904 | €21,981 | €2,309 | -€19,672 | -89.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,981 | €2,309 | -€19,672 | -89.5% |
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 13 October 2026 via checked.be.