DVT 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.
DVT HoReCa
Largest movements
- Cash +€12,041
up €12,041 (+44.3%), from €27,188 to €39,230
mainly Accrued charges and deferred income (+€14,736) and Stocks and contracts (+€4,738)
- Stocks and contracts -€4,738
down €4,738 (-100%), from €4,738 to €0
- Deferred charges and accrued income -€4,678
down €4,678 (-19.5%), from €24,025 to €19,347
- Receivables within one year +€3,530
up €3,530 (+28.8%), from €12,235 to €15,765
of which Trade receivables: +€9,765
- Accrued charges and deferred income +€14,736
up €14,736 (+96.5%), from €15,266 to €30,002
- Trade debts -€9,256
down €9,256 (-26.4%), from €35,054 to €25,798
- Other debts -€5,080
down €5,080 (-8.4%), from €60,296 to €55,216
- Profit (loss) carried forward +€3,577
up €3,577 (+4.8%), from -€75,286 to -€71,709
- Tax, wage and social debts +€2,178
up €2,178 (+76.2%), from €2,857 to €5,034
- Gross operating margin +€17,507
up €17,507, from -€2,459 to €15,048
- Other operating charges +€10,603
up €10,603 (+1,962%), from €540 to €11,144
- Financial charges -€842
down €842 (-72.0%), from €1,170 to €327
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 | €68,186 | €74,342 | +€6,155 | +9.0% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €68,186 | €74,342 | +€6,155 | +9.0% |
| Stocks and contracts in progress | 3 | €4,738 | €0 | -€4,738 | -100% |
| Stocks | 30/36 | €4,738 | €0 | -€4,738 | -100% |
| Amounts receivable within one year | 40/41 | €12,235 | €15,765 | +€3,530 | +28.8% |
| Trade receivables | 40 | €5,653 | €15,418 | +€9,765 | +173% |
| Other amounts receivable | 41 | €6,582 | €347 | -€6,235 | -94.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €27,188 | €39,230 | +€12,041 | +44.3% |
| Deferred charges and accrued income | 490/1 | €24,025 | €19,347 | -€4,678 | -19.5% |
| Total equity and liabilities | 10/49 | €68,186 | €74,342 | +€6,155 | +9.0% |
| Equity | 10/15 | -€45,286 | -€41,709 | +€3,577 | +7.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,286 | -€71,709 | +€3,577 | +4.8% |
| Amounts payable | 17/49 | €113,473 | €116,051 | +€2,578 | +2.3% |
| Amounts payable within one year | 42/48 | €98,207 | €86,049 | -€12,158 | -12.4% |
| Trade debts | 44 | €35,054 | €25,798 | -€9,256 | -26.4% |
| Suppliers | 440/4 | €35,054 | €25,798 | -€9,256 | -26.4% |
| Taxes, remuneration and social security | 45 | €2,857 | €5,034 | +€2,178 | +76.2% |
| Taxes | 450/3 | €2,857 | €5,034 | +€2,178 | +76.2% |
| Other amounts payable | 47/48 | €60,296 | €55,216 | -€5,080 | -8.4% |
| Accrued charges and deferred income | 492/3 | €15,266 | €30,002 | +€14,736 | +96.5% |
| Other operating charges | 640/8 | €540 | €11,144 | +€10,603 | +1,962% |
| Non-recurring operating charges | 66A | €12,522 | €0 | -€12,522 | -100% |
| Gross operating margin | 9900 | -€2,459 | €15,048 | +€17,507 | |
| Operating profit (loss) | 9901 | -€15,521 | €3,905 | +€19,426 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -100% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100% |
| Financial charges | 65/66B | €1,170 | €327 | -€842 | -72.0% |
| Recurring financial charges | 65 | €1,170 | €327 | -€842 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | -€16,672 | €3,577 | +€20,249 | |
| Profit (loss) for the period | 9904 | -€16,672 | €3,577 | +€20,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,672 | €3,577 | +€20,249 |
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 22 October 2026 via checked.be.