Haan: 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.
What changed
Haan
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€89,449
2024 · €38,715+€50,734
Equity
-€1.5m
2024 · -€1.6m+€89,449
Cash
€243,625
2024 · €291,184-€47,559
Balance sheet total
€4.4m
2024 · €5.1m-€674,440
Largest movements
Assets
- Tangible fixed assets -€566,140
down €566,140 (-13.6%), from €4.2m to €3.6m
of which Other tangible fixed assets: -€356,410
- Intangible fixed assets -€60,105
down €60,105 (-24.4%), from €245,882 to €185,778
Equity and liabilities
- Debts after one year -€705,492
down €705,492 (-17.3%), from €4.1m to €3.4m
- Accrued charges and deferred income -€402,578
down €402,578 (-78.9%), from €510,021 to €107,443
- Trade debts +€225,618
up €225,618 (+26.4%), from €855,713 to €1.1m
- Profit (loss) carried forward +€89,449
up €89,449 (+4.7%), from -€1.9m to -€1.8m
- Provisions +€80,414
new in 2025: €80,414
Income statement
- Turnover -€491,198
down €491,198 (-3.7%), from €13.1m to €12.6m
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.
Result 2024
€38,715
Turnover
-€491,198
Other operating income
+€74,499
Goods and materials
+€98,684
Services and other goods
-€81,510
Staff costs
+€19,479
Depreciation
+€49,283
Provisions
-€80,414
Other operating charges
-€2,379
Other operating items
+€420,968
Financial income
+€13,581
Financial charges
+€30,031
Taxes
-€291
Result 2025
€89,449
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€773,834
Investment
-€193,011
Financing
-€628,383
Cash 2024
€291,184
From operations (derived)
+€773,834
Net result for the year
+€89,449
Depreciation
+€819,256
Stocks and contracts
+€8,981
Receivables within one year
-€15,478
Deferred charges and accrued income
+€7,133
Provisions
+€80,414
Trade debts
+€225,618
Tax, wage and social debts
-€38,960
Accrued charges and deferred income
-€402,578
Investment (derived)
-€193,011
Investment in fixed assets (net)
-€193,011
Financing
-€628,383
Debts after one year
-€705,492
Current portion of long-term debt
+€52,747
Short-term financial debts
+€24,362
Cash 2025
€243,625
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,090,704 | €4,416,264 | -€674,440 | -13.2% |
| Fixed assets | 21/28 | €4,413,004 | €3,786,760 | -€626,245 | -14.2% |
| Intangible fixed assets | 21 | €245,882 | €185,778 | -€60,105 | -24.4% |
| Tangible fixed assets | 22/27 | €4,167,122 | €3,600,982 | -€566,140 | -13.6% |
| Plant, machinery and equipment | 23 | €765,172 | €641,309 | -€123,863 | -16.2% |
| Furniture and vehicles | 24 | €449,388 | €363,521 | -€85,867 | -19.1% |
| Other tangible fixed assets | 26 | €2,952,562 | €2,596,152 | -€356,410 | -12.1% |
| Current assets | 29/58 | €677,699 | €629,504 | -€48,195 | -7.1% |
| Stocks and contracts in progress | 3 | €90,230 | €81,249 | -€8,981 | -10.0% |
| Stocks | 30/36 | €90,230 | €81,249 | -€8,981 | -10.0% |
| Raw materials and consumables | 30/31 | €90,230 | €81,249 | -€8,981 | -10.0% |
| Amounts receivable within one year | 40/41 | €62,340 | €77,818 | +€15,478 | +24.8% |
| Trade receivables | 40 | €56,082 | €70,007 | +€13,926 | +24.8% |
| Other amounts receivable | 41 | €6,258 | €7,811 | +€1,552 | +24.8% |
| Cash at bank and in hand | 54/58 | €291,184 | €243,625 | -€47,559 | -16.3% |
| Deferred charges and accrued income | 490/1 | €233,946 | €226,813 | -€7,133 | -3.0% |
| Total equity and liabilities | 10/49 | €5,090,704 | €4,416,264 | -€674,440 | -13.2% |
| Equity | 10/15 | -€1,593,867 | -€1,504,418 | +€89,449 | +5.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,893,867 | -€1,804,418 | +€89,449 | +4.7% |
| Provisions and deferred taxes | 16 | - | €80,414 | +€80,414 | |
| Provisions for liabilities and charges | 160/5 | - | €80,414 | +€80,414 | |
| Other liabilities and charges | 164/5 | - | €80,414 | +€80,414 | |
| Amounts payable | 17/49 | €6,684,571 | €5,840,268 | -€844,303 | -12.6% |
| Amounts payable after more than one year | 17 | €4,084,695 | €3,379,202 | -€705,492 | -17.3% |
| Financial debts | 170/4 | €4,084,695 | €3,379,202 | -€705,492 | -17.3% |
| Credit institutions | 173 | €2,110,369 | €1,549,471 | -€560,898 | -26.6% |
| Other loans | 174 | €1,974,326 | €1,829,732 | -€144,594 | -7.3% |
| Amounts payable within one year | 42/48 | €2,089,855 | €2,353,623 | +€263,768 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €711,975 | €764,722 | +€52,747 | +7.4% |
| Financial debts | 43 | - | €24,362 | +€24,362 | |
| Credit institutions | 430/8 | - | €24,362 | +€24,362 | |
| Trade debts | 44 | €855,713 | €1,081,331 | +€225,618 | +26.4% |
| Suppliers | 440/4 | €855,713 | €1,081,331 | +€225,618 | +26.4% |
| Taxes, remuneration and social security | 45 | €522,167 | €483,207 | -€38,960 | -7.5% |
| Taxes | 450/3 | €51,639 | €67,281 | +€15,642 | +30.3% |
| Remuneration and social security | 454/9 | €470,528 | €415,925 | -€54,602 | -11.6% |
| Accrued charges and deferred income | 492/3 | €510,021 | €107,443 | -€402,578 | -78.9% |
| Operating income | 70/76A | €13,259,607 | €13,271,999 | +€12,392 | +0.1% |
| Turnover | 70 | €13,131,623 | €12,640,425 | -€491,198 | -3.7% |
| Other operating income | 74 | €127,984 | €202,483 | +€74,499 | +58.2% |
| Non-recurring operating income | 76A | - | €429,091 | +€429,091 | |
| Operating charges | 60/66A | €13,045,039 | €13,050,019 | +€4,979 | 0.0% |
| Goods for resale, raw materials and consumables | 60 | €3,323,400 | €3,224,716 | -€98,684 | -3.0% |
| Purchases | 600/8 | €3,331,768 | €3,215,735 | -€116,033 | -3.5% |
| Change in stocks: decrease (increase) | 609 | -€8,368 | €8,981 | +€17,349 | |
| Services and other goods | 61 | €5,203,568 | €5,285,078 | +€81,510 | +1.6% |
| Remuneration, social security and pensions | 62 | €3,643,379 | €3,623,901 | -€19,479 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €868,539 | €819,256 | -€49,283 | -5.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €80,414 | +€80,414 | |
| Other operating charges | 640/8 | €6,154 | €8,532 | +€2,379 | +38.7% |
| Non-recurring operating charges | 66A | €0 | €8,123 | +€8,123 | |
| Operating profit (loss) | 9901 | €214,567 | €221,980 | +€7,413 | +3.5% |
| Financial income | 75/76B | €466 | €14,047 | +€13,581 | +2,915% |
| Recurring financial income | 75 | €466 | €14,047 | +€13,581 | +2,915% |
| Other financial income | 752/9 | €466 | €14,047 | +€13,581 | +2,915% |
| Financial charges | 65/66B | €175,639 | €145,608 | -€30,031 | -17.1% |
| Recurring financial charges | 65 | €175,639 | €145,608 | -€30,031 | -17.1% |
| Debt charges | 650 | €152,146 | €133,383 | -€18,763 | -12.3% |
| Other financial charges | 652/9 | €23,493 | €12,224 | -€11,268 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €39,395 | €90,420 | +€51,025 | +130% |
| Income taxes | 67/77 | €679 | €970 | +€291 | +42.8% |
| Taxes | 670/3 | €700 | €1,000 | +€300 | +42.9% |
| Tax adjustments and reversals of tax provisions | 77 | €21 | €30 | +€9 | +44.3% |
| Profit (loss) for the period | 9904 | €38,715 | €89,449 | +€50,734 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €38,715 | €89,449 | +€50,734 | +131% |
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 15 October 2026 via checked.be.