FDS HORECA: what changed
Two fiscal 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.
FDS HORECA
Largest movements
- Cash +€39,506
up €39,506 (+34.6%), from €114,046 to €153,553
mainly Net result for the year (+€54,965) and Other debts (+€31,684)
- Stocks and contracts +€13,684
up €13,684 (+136.9%), from €9,992 to €23,676
- Tangible fixed assets +€11,544
up €11,544 (+47.1%), from €24,506 to €36,050
of which Furniture and vehicles: +€13,353
- Other debts +€31,684
up €31,684 (+1568.0%), from €2,021 to €33,704
- Profit (loss) carried forward +€23,715
up €23,715 (+21.9%), from €108,118 to €131,833
- Tax, wage and social debts +€8,331
up €8,331 (+118.1%), from €7,054 to €15,385
of which Taxes: +€5,711
- Trade debts +€2,790
new in 2025: €2,790
- Staff costs +€30,935
up €30,935 (+38.0%), from €81,363 to €112,298
- Gross operating margin +€28,590
up €28,590 (+16.8%), from €169,914 to €198,504
- Other operating charges +€4,680
up €4,680 (+617.3%), from €758 to €5,438
- Depreciation +€3,089
up €3,089 (+53.3%), from €5,793 to €8,882
- Taxes -€2,230
down €2,230 (-13.8%), from €16,129 to €13,898
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.
Cash bridge derived
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 | €162,225 | €228,713 | +€66,488 | +41.0% |
| Fixed assets | 21/28 | €27,206 | €38,750 | +€11,544 | +42.4% |
| Tangible fixed assets | 22/27 | €24,506 | €36,050 | +€11,544 | +47.1% |
| Plant, machinery and equipment | 23 | €11,432 | €10,387 | -€1,044 | -9.1% |
| Furniture and vehicles | 24 | €10,219 | €23,572 | +€13,353 | +130.7% |
| Other tangible fixed assets | 26 | €2,855 | €2,091 | -€764 | -26.8% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €135,019 | €189,963 | +€54,944 | +40.7% |
| Stocks and contracts in progress | 3 | €9,992 | €23,676 | +€13,684 | +136.9% |
| Stocks | 30/36 | €9,992 | €23,676 | +€13,684 | +136.9% |
| Amounts receivable within one year | 40/41 | €9,610 | €9,973 | +€363 | +3.8% |
| Trade receivables | 40 | €6 | - | -€6 | |
| Other amounts receivable | 41 | €9,604 | €9,973 | +€369 | +3.8% |
| Cash at bank and in hand | 54/58 | €114,046 | €153,553 | +€39,506 | +34.6% |
| Deferred charges and accrued income | 490/1 | €1,370 | €2,762 | +€1,391 | +101.5% |
| Total equity and liabilities | 10/49 | €162,225 | €228,713 | +€66,488 | +41.0% |
| Equity | 10/15 | €153,118 | €176,833 | +€23,715 | +15.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,118 | €131,833 | +€23,715 | +21.9% |
| Amounts payable | 17/49 | €9,106 | €51,880 | +€42,773 | +469.7% |
| Amounts payable within one year | 42/48 | €9,075 | €51,879 | +€42,805 | +471.7% |
| Trade debts | 44 | - | €2,790 | +€2,790 | |
| Suppliers | 440/4 | - | €2,790 | +€2,790 | |
| Taxes, remuneration and social security | 45 | €7,054 | €15,385 | +€8,331 | +118.1% |
| Taxes | 450/3 | €372 | €6,082 | +€5,711 | +1536.6% |
| Remuneration and social security | 454/9 | €6,682 | €9,303 | +€2,621 | +39.2% |
| Other amounts payable | 47/48 | €2,021 | €33,704 | +€31,684 | +1568.0% |
| Accrued charges and deferred income | 492/3 | €31 | €0 | -€31 | -99.5% |
| Remuneration, social security and pensions | 62 | €81,363 | €112,298 | +€30,935 | +38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,793 | €8,882 | +€3,089 | +53.3% |
| Other operating charges | 640/8 | €758 | €5,438 | +€4,680 | +617.3% |
| Gross operating margin | 9900 | €169,914 | €198,504 | +€28,590 | +16.8% |
| Operating profit (loss) | 9901 | €82,000 | €71,886 | -€10,114 | -12.3% |
| Financial income | 75/76B | €242 | €19 | -€222 | -92.1% |
| Recurring financial income | 75 | €242 | €19 | -€222 | -92.1% |
| Financial charges | 65/66B | €2,391 | €3,042 | +€651 | +27.2% |
| Recurring financial charges | 65 | €2,391 | €3,042 | +€651 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €79,851 | €68,864 | -€10,988 | -13.8% |
| Income taxes | 67/77 | €16,129 | €13,898 | -€2,230 | -13.8% |
| Profit (loss) for the period | 9904 | €63,723 | €54,965 | -€8,757 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,723 | €54,965 | -€8,757 | -13.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.