H.O.E. Horeca Services: 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.
H.O.E. Horeca Services
Largest movements
- Cash -€478
down €478 (-96.0%), from €498 to €20
mainly Net result for the year (-€3,333) and Tax, wage and social debts (-€84)
- Deferred charges and accrued income -€419
no longer reported in 2025 (was €419)
- Receivables within one year -€314
down €314 (-2.7%), from €11,846 to €11,532
of which Other amounts receivable: -€174
- Profit (loss) carried forward -€3,333
down €3,333 (-7.8%), from -€42,720 to -€46,053
- Other debts +€1,256
up €1,256 (+4.8%), from €26,294 to €27,550
- Trade debts +€951
up €951 (+92.3%), from €1,030 to €1,981
- Gross operating margin -€24,153
down €24,153, from €21,770 to -€2,383
- Financial income -€3,845
no longer reported in 2025 (was €3,845)
of which Non-recurring financial income: -€3,568
- Financial charges -€2,231
down €2,231 (-89.5%), from €2,492 to €261
of which Non-recurring financial charges: -€2,283
- Staff costs -€1,442
down €1,442, from €1,415 to -€27
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 | €12,762 | €11,552 | -€1,211 | -9.5% |
| Current assets | 29/58 | €12,762 | €11,552 | -€1,211 | -9.5% |
| Amounts receivable within one year | 40/41 | €11,846 | €11,532 | -€314 | -2.7% |
| Trade receivables | 40 | €485 | €345 | -€140 | -28.9% |
| Other amounts receivable | 41 | €11,360 | €11,187 | -€174 | -1.5% |
| Cash at bank and in hand | 54/58 | €498 | €20 | -€478 | -96.0% |
| Deferred charges and accrued income | 490/1 | €419 | - | -€419 | |
| Total equity and liabilities | 10/49 | €12,762 | €11,552 | -€1,211 | -9.5% |
| Equity | 10/15 | -€29,697 | -€33,030 | -€3,333 | -11.2% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,720 | -€46,053 | -€3,333 | -7.8% |
| Amounts payable | 17/49 | €42,459 | €44,581 | +€2,122 | +5.0% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,459 | €29,581 | +€2,122 | +7.7% |
| Trade debts | 44 | €1,030 | €1,981 | +€951 | +92.3% |
| Suppliers | 440/4 | €1,030 | €1,981 | +€951 | +92.3% |
| Taxes, remuneration and social security | 45 | €135 | €51 | -€84 | -62.4% |
| Taxes | 450/3 | €51 | €51 | = | 0.0% |
| Remuneration and social security | 454/9 | €84 | - | -€84 | |
| Other amounts payable | 47/48 | €26,294 | €27,550 | +€1,256 | +4.8% |
| Non-recurring operating income | 76A | €8,659 | - | -€8,659 | |
| Remuneration, social security and pensions | 62 | €1,415 | -€27 | -€1,442 | |
| Other operating charges | 640/8 | €903 | €716 | -€187 | -20.8% |
| Non-recurring operating charges | 66A | €4,283 | - | -€4,283 | |
| Gross operating margin | 9900 | €21,770 | -€2,383 | -€24,153 | |
| Operating profit (loss) | 9901 | €15,169 | -€3,072 | -€18,241 | |
| Financial income | 75/76B | €3,845 | - | -€3,845 | |
| Recurring financial income | 75 | €276 | - | -€276 | |
| Non-recurring financial income | 76B | €3,568 | - | -€3,568 | |
| Financial charges | 65/66B | €2,492 | €261 | -€2,231 | -89.5% |
| Recurring financial charges | 65 | €208 | €261 | +€52 | +25.1% |
| Non-recurring financial charges | 66B | €2,283 | - | -€2,283 | |
| Profit (loss) for the period before taxes | 9903 | €16,522 | -€3,333 | -€19,855 | |
| Profit (loss) for the period | 9904 | €16,522 | -€3,333 | -€19,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,522 | -€3,333 | -€19,855 |
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.