HARBOR CAFE: 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.
HARBOR CAFE
Largest movements
- Tangible fixed assets -€61,578
down €61,578 (-100%), from €61,578 to €0
of which Plant, machinery and equipment: -€57,770
- Intangible fixed assets -€10,000
down €10,000 (-100%), from €10,000 to €0
- Financial fixed assets -€7,550
down €7,550 (-96.8%), from €7,800 to €250
- Stocks and contracts -€6,413
down €6,413 (-100%), from €6,413 to €0
- Cash -€2,512
down €2,512 (-5.5%), from €45,295 to €42,782
mainly Trade debts (-€48,033) and Net result for the year (-€33,039)
- Other debts +€55,557
up €55,557 (+195%), from €28,449 to €84,005
- Trade debts -€48,033
down €48,033 (-67.2%), from €71,473 to €23,440
- Profit (loss) carried forward -€33,039
down €33,039 (-26.3%), from -€125,745 to -€158,784
- Tax, wage and social debts -€30,801
down €30,801 (-90.3%), from €34,106 to €3,306
of which Remuneration and social security: -€19,491
- Current portion of long-term debt -€28,854
down €28,854 (-100%), from €28,854 to €0
- Gross operating margin -€120,397
down €120,397 (-48.9%), from €246,358 to €125,961
- Staff costs -€78,752
down €78,752 (-43.0%), from €182,998 to €104,246
- Depreciation -€22,288
down €22,288 (-34.6%), from €64,410 to €42,122
- Other operating charges +€8,476
up €8,476 (+217%), from €3,898 to €12,374
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 | €139,562 | €52,312 | -€87,250 | -62.5% |
| Formation expenses | 20 | €1,315 | €3 | -€1,313 | -99.8% |
| Fixed assets | 21/28 | €79,378 | €250 | -€79,128 | -99.7% |
| Intangible fixed assets | 21 | €10,000 | €0 | -€10,000 | -100% |
| Tangible fixed assets | 22/27 | €61,578 | €0 | -€61,578 | -100% |
| Plant, machinery and equipment | 23 | €57,770 | €0 | -€57,770 | -100% |
| Furniture and vehicles | 24 | €3,808 | €0 | -€3,808 | -100% |
| Financial fixed assets | 28 | €7,800 | €250 | -€7,550 | -96.8% |
| Current assets | 29/58 | €58,869 | €52,060 | -€6,810 | -11.6% |
| Stocks and contracts in progress | 3 | €6,413 | €0 | -€6,413 | -100% |
| Stocks | 30/36 | €6,413 | €0 | -€6,413 | -100% |
| Amounts receivable within one year | 40/41 | €7,034 | €9,277 | +€2,244 | +31.9% |
| Trade receivables | 40 | €6,813 | €7,995 | +€1,182 | +17.3% |
| Other amounts receivable | 41 | €221 | €1,283 | +€1,062 | +481% |
| Cash at bank and in hand | 54/58 | €45,295 | €42,782 | -€2,512 | -5.5% |
| Deferred charges and accrued income | 490/1 | €128 | €0 | -€128 | -100% |
| Total equity and liabilities | 10/49 | €139,562 | €52,312 | -€87,250 | -62.5% |
| Equity | 10/15 | -€25,745 | -€58,784 | -€33,039 | -128% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,745 | -€158,784 | -€33,039 | -26.3% |
| Amounts payable | 17/49 | €165,307 | €111,096 | -€54,211 | -32.8% |
| Amounts payable after more than one year | 17 | €2,425 | €0 | -€2,425 | -100% |
| Financial debts | 170/4 | €2,425 | €0 | -€2,425 | -100% |
| Amounts payable within one year | 42/48 | €162,882 | €110,751 | -€52,131 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €28,854 | €0 | -€28,854 | -100% |
| Trade debts | 44 | €71,473 | €23,440 | -€48,033 | -67.2% |
| Suppliers | 440/4 | €71,473 | €23,440 | -€48,033 | -67.2% |
| Taxes, remuneration and social security | 45 | €34,106 | €3,306 | -€30,801 | -90.3% |
| Taxes | 450/3 | €11,310 | €0 | -€11,310 | -100% |
| Remuneration and social security | 454/9 | €22,797 | €3,306 | -€19,491 | -85.5% |
| Other amounts payable | 47/48 | €28,449 | €84,005 | +€55,557 | +195% |
| Accrued charges and deferred income | 492/3 | - | €345 | +€345 | |
| Non-recurring operating income | 76A | - | €49,232 | +€49,232 | |
| Remuneration, social security and pensions | 62 | €182,998 | €104,246 | -€78,752 | -43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,410 | €42,122 | -€22,288 | -34.6% |
| Other operating charges | 640/8 | €3,898 | €12,374 | +€8,476 | +217% |
| Gross operating margin | 9900 | €246,358 | €125,961 | -€120,397 | -48.9% |
| Operating profit (loss) | 9901 | -€4,948 | -€32,782 | -€27,834 | -563% |
| Financial income | 75/76B | €957 | €1,380 | +€422 | +44.1% |
| Recurring financial income | 75 | €957 | €1,380 | +€422 | +44.1% |
| Financial charges | 65/66B | €1,601 | €1,637 | +€36 | +2.2% |
| Recurring financial charges | 65 | €1,601 | €1,637 | +€36 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,592 | -€33,039 | -€27,447 | -491% |
| Profit (loss) for the period | 9904 | -€5,592 | -€33,039 | -€27,447 | -491% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,592 | -€33,039 | -€27,447 | -491% |
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 19 October 2026 via checked.be.