HET HEERHUYS: what changed
What changed
HET HEERHUYS
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
-€11,768
2024 · -€6,746-€5,022
Equity
€30,779
2024 · €42,546-€11,768
Cash
€5,682
2024 · €12,467-€6,785
Balance sheet total
€125,149
2024 · €162,226-€37,077
Largest movements
Assets
- Tangible fixed assets -€20,732
down €20,732 (-31.8%), from €65,276 to €44,544
of which Other tangible fixed assets: -€19,655
- Deferred charges and accrued income -€9,042
down €9,042 (-54.5%), from €16,578 to €7,536
- Cash -€6,785
down €6,785 (-54.4%), from €12,467 to €5,682
mainly Trade debts (-€21,521) and Debts after one year (-€14,560)
Equity and liabilities
- Trade debts -€21,521
down €21,521 (-72.7%), from €29,587 to €8,066
- Debts after one year -€14,560
down €14,560 (-29.5%), from €49,297 to €34,737
- Profit (loss) carried forward -€11,768
down €11,768 (-45.3%), from -€25,954 to -€37,721
- Other debts +€9,584
up €9,584 (+703%), from €1,364 to €10,948
Income statement
- Gross operating margin -€16,808
down €16,808 (-17.1%), from €98,357 to €81,550
- Staff costs -€8,407
down €8,407 (-11.2%), from €74,931 to €66,524
- Depreciation -€2,485
down €2,485 (-10.7%), from €23,217 to €20,732
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€6,746
Gross operating margin
-€16,808
Staff costs
+€8,407
Depreciation
+€2,485
Other operating charges
+€39
Financial charges
+€751
Taxes
+€104
Result 2025
-€11,768
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,485
Investment
€0
Financing
-€14,270
Cash 2024
€12,467
From operations (derived)
+€7,485
Net result for the year
-€11,768
Depreciation
+€20,732
Stocks and contracts
+€717
Receivables within one year
-€200
Deferred charges and accrued income
+€9,042
Trade debts
-€21,521
Tax, wage and social debts
+€237
Advances received
+€660
Other debts
+€9,584
Financing
-€14,270
Debts after one year
-€14,560
Current portion of long-term debt
+€290
Cash 2025
€5,682
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,226 | €125,149 | -€37,077 | -22.9% |
| Fixed assets | 21/28 | €65,276 | €44,544 | -€20,732 | -31.8% |
| Tangible fixed assets | 22/27 | €65,276 | €44,544 | -€20,732 | -31.8% |
| Plant, machinery and equipment | 23 | €869 | €637 | -€232 | -26.7% |
| Furniture and vehicles | 24 | €846 | - | -€846 | |
| Other tangible fixed assets | 26 | €63,561 | €43,907 | -€19,655 | -30.9% |
| Current assets | 29/58 | €96,950 | €80,605 | -€16,345 | -16.9% |
| Stocks and contracts in progress | 3 | €3,663 | €2,946 | -€717 | -19.6% |
| Stocks | 30/36 | €3,663 | €2,946 | -€717 | -19.6% |
| Amounts receivable within one year | 40/41 | €64,242 | €64,441 | +€200 | +0.3% |
| Other amounts receivable | 41 | €64,242 | €64,441 | +€200 | +0.3% |
| Cash at bank and in hand | 54/58 | €12,467 | €5,682 | -€6,785 | -54.4% |
| Deferred charges and accrued income | 490/1 | €16,578 | €7,536 | -€9,042 | -54.5% |
| Total equity and liabilities | 10/49 | €162,226 | €125,149 | -€37,077 | -22.9% |
| Equity | 10/15 | €42,546 | €30,779 | -€11,768 | -27.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €33,500 | €33,500 | = | 0.0% |
| Distributable reserves | 133 | €33,500 | €33,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,954 | -€37,721 | -€11,768 | -45.3% |
| Amounts payable | 17/49 | €119,680 | €94,370 | -€25,310 | -21.1% |
| Amounts payable after more than one year | 17 | €49,297 | €34,737 | -€14,560 | -29.5% |
| Financial debts | 170/4 | €49,297 | €34,737 | -€14,560 | -29.5% |
| Amounts payable within one year | 42/48 | €64,483 | €53,734 | -€10,749 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €14,636 | €14,926 | +€290 | +2.0% |
| Trade debts | 44 | €29,587 | €8,066 | -€21,521 | -72.7% |
| Suppliers | 440/4 | €29,587 | €8,066 | -€21,521 | -72.7% |
| Advances received on contracts in progress | 46 | - | €660 | +€660 | |
| Taxes, remuneration and social security | 45 | €18,896 | €19,133 | +€237 | +1.3% |
| Taxes | 450/3 | €3,186 | €2,928 | -€258 | -8.1% |
| Remuneration and social security | 454/9 | €15,710 | €16,205 | +€495 | +3.1% |
| Other amounts payable | 47/48 | €1,364 | €10,948 | +€9,584 | +703% |
| Accrued charges and deferred income | 492/3 | €5,900 | €5,900 | = | 0.0% |
| Non-recurring operating income | 76A | €4,355 | - | -€4,355 | |
| Remuneration, social security and pensions | 62 | €74,931 | €66,524 | -€8,407 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,217 | €20,732 | -€2,485 | -10.7% |
| Other operating charges | 640/8 | €618 | €580 | -€39 | -6.3% |
| Gross operating margin | 9900 | €98,357 | €81,550 | -€16,808 | -17.1% |
| Operating profit (loss) | 9901 | -€409 | -€6,286 | -€5,877 | -1,436% |
| Financial charges | 65/66B | €5,688 | €4,938 | -€751 | -13.2% |
| Recurring financial charges | 65 | €5,688 | €4,938 | -€751 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,098 | -€11,224 | -€5,126 | -84.1% |
| Income taxes | 67/77 | €648 | €544 | -€104 | -16.1% |
| Profit (loss) for the period | 9904 | -€6,746 | -€11,768 | -€5,022 | -74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,746 | -€11,768 | -€5,022 | -74.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.