HAO-YANG RESTAURATION: 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.
HAO-YANG RESTAURATION
Largest movements
- Intangible fixed assets -€4,144
down €4,144 (-16.7%), from €24,864 to €20,720
- Tangible fixed assets -€3,748
down €3,748 (-32.0%), from €11,698 to €7,950
of which Furniture and vehicles: -€2,932
- Cash -€1,440
down €1,440 (-11.5%), from €12,518 to €11,078
mainly Debts after one year (-€10,481) and Tax, wage and social debts (-€1,906)
- Stocks and contracts -€935
down €935 (-34.3%), from €2,727 to €1,792
- Receivables within one year -€865
down €865 (-7.3%), from €11,862 to €10,997
- Debts after one year -€10,481
down €10,481 (-55.7%), from €18,814 to €8,333
- Trade debts +€1,940
up €1,940 (+45.2%), from €4,295 to €6,235
- Tax, wage and social debts -€1,906
down €1,906 (-24.1%), from €7,892 to €5,986
of which Taxes: -€1,703
- Current portion of long-term debt -€1,229
down €1,229 (-10.5%), from €11,711 to €10,482
- Turnover +€28,037
up €28,037 (+18.8%), from €148,949 to €176,986
- Purchases and services +€17,777
up €17,777 (+14.6%), from €122,148 to €139,925
- Gross operating margin +€10,260
up €10,260 (+38.3%), from €26,801 to €37,061
- Taxes -€2,444
no longer reported in 2024 (was €2,444)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,459 | €53,311 | -€11,148 | -17.3% |
| Fixed assets | 21/28 | €36,562 | €28,670 | -€7,892 | -21.6% |
| Intangible fixed assets | 21 | €24,864 | €20,720 | -€4,144 | -16.7% |
| Tangible fixed assets | 22/27 | €11,698 | €7,950 | -€3,748 | -32.0% |
| Plant, machinery and equipment | 23 | €3,972 | €1,348 | -€2,624 | -66.1% |
| Furniture and vehicles | 24 | €7,726 | €4,795 | -€2,932 | -37.9% |
| Other tangible fixed assets | 26 | - | €1,807 | +€1,807 | |
| Current assets | 29/58 | €27,897 | €24,641 | -€3,256 | -11.7% |
| Stocks and contracts in progress | 3 | €2,727 | €1,792 | -€935 | -34.3% |
| Stocks | 30/36 | €2,727 | €1,792 | -€935 | -34.3% |
| Amounts receivable within one year | 40/41 | €11,862 | €10,997 | -€865 | -7.3% |
| Other amounts receivable | 41 | €11,862 | €10,997 | -€865 | -7.3% |
| Cash at bank and in hand | 54/58 | €12,518 | €11,078 | -€1,440 | -11.5% |
| Deferred charges and accrued income | 490/1 | €790 | €774 | -€16 | -2.0% |
| Total equity and liabilities | 10/49 | €64,459 | €53,311 | -€11,148 | -17.3% |
| Equity | 10/15 | €21,747 | €22,275 | +€528 | +2.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,747 | €20,275 | +€528 | +2.7% |
| Amounts payable | 17/49 | €42,712 | €31,036 | -€11,676 | -27.3% |
| Amounts payable after more than one year | 17 | €18,814 | €8,333 | -€10,481 | -55.7% |
| Financial debts | 170/4 | €18,814 | €8,333 | -€10,481 | -55.7% |
| Amounts payable within one year | 42/48 | €23,898 | €22,703 | -€1,195 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,711 | €10,482 | -€1,229 | -10.5% |
| Trade debts | 44 | €4,295 | €6,235 | +€1,940 | +45.2% |
| Suppliers | 440/4 | €4,295 | €6,235 | +€1,940 | +45.2% |
| Taxes, remuneration and social security | 45 | €7,892 | €5,986 | -€1,906 | -24.1% |
| Taxes | 450/3 | €4,593 | €2,890 | -€1,703 | -37.1% |
| Remuneration and social security | 454/9 | €3,299 | €3,096 | -€203 | -6.1% |
| Turnover | 70 | €148,949 | €176,986 | +€28,037 | +18.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €122,148 | €139,925 | +€17,777 | +14.6% |
| Remuneration, social security and pensions | 62 | €27,096 | €26,557 | -€539 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,892 | €7,892 | -€0 | 0.0% |
| Other operating charges | 640/8 | €465 | €747 | +€282 | +60.6% |
| Gross operating margin | 9900 | €26,801 | €37,061 | +€10,260 | +38.3% |
| Operating profit (loss) | 9901 | -€8,652 | €1,866 | +€10,518 | |
| Financial income | 75/76B | €387 | €499 | +€112 | +28.9% |
| Recurring financial income | 75 | €387 | €499 | +€112 | +28.9% |
| Financial charges | 65/66B | €1,938 | €1,837 | -€101 | -5.2% |
| Recurring financial charges | 65 | €1,938 | €1,837 | -€101 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,203 | €528 | +€10,731 | |
| Income taxes | 67/77 | €2,444 | - | -€2,444 | |
| Profit (loss) for the period | 9904 | -€12,647 | €528 | +€13,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,647 | €528 | +€13,175 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.