HezeResto: 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.
HezeResto
Largest movements
- Receivables within one year -€85,865
down €85,865 (-8.5%), from €1.0m to €919,042
of which Other amounts receivable: -€56,569
- Cash +€66,452
up €66,452 (+45.8%), from €145,213 to €211,665
mainly Other debts (+€519,580) and Receivables within one year (+€85,865)
- Other debts +€519,580
up €519,580 (+152.8%), from €339,996 to €859,576
- Profit (loss) carried forward -€382,189
down €382,189, from €196,928 to -€185,261
- Trade debts -€160,794
down €160,794 (-51.8%), from €310,420 to €149,626
- Turnover -€3.1m
no longer reported in 2025 (was €3.1m)
- Purchases and services -€1.3m
no longer reported in 2025 (was €1.3m)
- Staff costs +€234,399
up €234,399 (+12.7%), from €1.8m to €2.1m
- Gross operating margin -€87,880
down €87,880 (-4.9%), from €1.8m to €1.7m
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 | €1,191,584 | €1,167,993 | -€23,591 | -2.0% |
| Fixed assets | 21/28 | €600 | €400 | -€200 | -33.3% |
| Financial fixed assets | 28 | €600 | €400 | -€200 | -33.3% |
| Current assets | 29/58 | €1,190,984 | €1,167,593 | -€23,391 | -2.0% |
| Stocks and contracts in progress | 3 | €40,864 | €36,887 | -€3,977 | -9.7% |
| Stocks | 30/36 | €40,864 | €36,887 | -€3,977 | -9.7% |
| Amounts receivable within one year | 40/41 | €1,004,907 | €919,042 | -€85,865 | -8.5% |
| Trade receivables | 40 | €937,806 | €908,509 | -€29,297 | -3.1% |
| Other amounts receivable | 41 | €67,101 | €10,532 | -€56,569 | -84.3% |
| Cash at bank and in hand | 54/58 | €145,213 | €211,665 | +€66,452 | +45.8% |
| Total equity and liabilities | 10/49 | €1,191,584 | €1,167,993 | -€23,591 | -2.0% |
| Equity | 10/15 | €219,220 | -€164,801 | -€384,021 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,832 | - | -€1,832 | |
| Distributable reserves | 133 | €1,832 | - | -€1,832 | |
| Profit (loss) carried forward | 14 | €196,928 | -€185,261 | -€382,189 | |
| Amounts payable | 17/49 | €972,364 | €1,332,795 | +€360,431 | +37.1% |
| Amounts payable within one year | 42/48 | €972,364 | €1,332,795 | +€360,431 | +37.1% |
| Trade debts | 44 | €310,420 | €149,626 | -€160,794 | -51.8% |
| Suppliers | 440/4 | €310,420 | €149,626 | -€160,794 | -51.8% |
| Taxes, remuneration and social security | 45 | €321,948 | €323,592 | +€1,644 | +0.5% |
| Taxes | 450/3 | €62,401 | €48,071 | -€14,330 | -23.0% |
| Remuneration and social security | 454/9 | €259,547 | €275,521 | +€15,974 | +6.2% |
| Other amounts payable | 47/48 | €339,996 | €859,576 | +€519,580 | +152.8% |
| Turnover | 70 | €3,088,688 | - | -€3.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,287,821 | - | -€1.3m | |
| Remuneration, social security and pensions | 62 | €1,846,223 | €2,080,622 | +€234,399 | +12.7% |
| Other operating charges | 640/8 | €1,505 | €520 | -€985 | -65.5% |
| Gross operating margin | 9900 | €1,802,546 | €1,714,666 | -€87,880 | -4.9% |
| Operating profit (loss) | 9901 | -€45,182 | -€366,475 | -€321,293 | -711.1% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €9,304 | €17,546 | +€8,242 | +88.6% |
| Recurring financial charges | 65 | €9,304 | €17,546 | +€8,242 | +88.6% |
| Profit (loss) for the period before taxes | 9903 | -€54,484 | -€384,021 | -€329,537 | -604.8% |
| Profit (loss) for the period | 9904 | -€54,484 | -€384,021 | -€329,537 | -604.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,484 | -€384,021 | -€329,537 | -604.8% |
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 12 October 2026 via checked.be.