D'ENVY 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.
D'ENVY HORECA
Largest movements
- Receivables within one year -€399
no longer reported in 2025 (was €399)
- Profit (loss) carried forward -€1,274
down €1,274 (-2.5%), from -€51,511 to -€52,785
- Other debts +€536
up €536 (+1.7%), from €31,024 to €31,560
- Trade debts +€397
up €397 (+76.9%), from €516 to €913
- Tax, wage and social debts -€58
no longer reported in 2025 (was €58)
- Gross operating margin +€147
up €147 (+10.3%), from -€1,421 to -€1,274
- Other operating charges -€62
no longer reported in 2025 (was €62)
- Financial charges -€49
no longer reported in 2025 (was €49)
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399 | - | -€399 | |
| Current assets | 29/58 | €399 | - | -€399 | |
| Amounts receivable within one year | 40/41 | €399 | - | -€399 | |
| Other amounts receivable | 41 | €399 | - | -€399 | |
| Total equity and liabilities | 10/49 | €399 | €0 | -€399 | -100% |
| Equity | 10/15 | -€31,199 | -€32,473 | -€1,274 | -4.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €312 | €312 | = | 0.0% |
| Non-distributable reserves | 130/1 | €312 | €312 | = | 0.0% |
| Reserves not available under the articles | 1311 | €312 | €312 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,511 | -€52,785 | -€1,274 | -2.5% |
| Amounts payable | 17/49 | €31,598 | €32,473 | +€875 | +2.8% |
| Amounts payable within one year | 42/48 | €31,598 | €32,473 | +€875 | +2.8% |
| Trade debts | 44 | €516 | €913 | +€397 | +76.9% |
| Suppliers | 440/4 | €516 | €913 | +€397 | +76.9% |
| Taxes, remuneration and social security | 45 | €58 | - | -€58 | |
| Taxes | 450/3 | €58 | - | -€58 | |
| Other amounts payable | 47/48 | €31,024 | €31,560 | +€536 | +1.7% |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | -€1,421 | -€1,274 | +€147 | +10.3% |
| Operating profit (loss) | 9901 | -€1,483 | -€1,274 | +€209 | +14.1% |
| Financial charges | 65/66B | €49 | - | -€49 | |
| Recurring financial charges | 65 | €49 | - | -€49 | |
| Profit (loss) for the period before taxes | 9903 | -€1,532 | -€1,274 | +€258 | +16.8% |
| Profit (loss) for the period | 9904 | -€1,532 | -€1,274 | +€258 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,532 | -€1,274 | +€258 | +16.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.