HIRU: what changed
Two fiscal 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
HIRU
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3,743
2024 · €312+€3,431
Equity
€111,508
2024 · €107,765+€3,743
Cash
€112,812
2024 · €112,191+€621
Balance sheet total
€168,241
2024 · €155,250+€12,992
Largest movements
Assets
- Tangible fixed assets +€9,147
up €9,147 (+63.7%), from €14,362 to €23,509
of which Plant, machinery and equipment: +€10,666
- Receivables within one year +€2,683
up €2,683 (+25.9%), from €10,358 to €13,041
of which Trade receivables: +€2,786
Equity and liabilities
- Tax, wage and social debts +€11,493
up €11,493 (+53.5%), from €21,498 to €32,991
of which Remuneration and social security: +€9,346
- Profit (loss) carried forward +€3,743
up €3,743, from -€3,535 to €208
- Debts after one year -€3,624
down €3,624 (-62.7%), from €5,780 to €2,156
- Advances received +€3,003
new in 2025: €3,003
- Trade debts -€1,966
down €1,966 (-12.8%), from €15,395 to €13,430
Income statement
- Depreciation -€2,489
down €2,489 (-27.2%), from €9,135 to €6,646
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
€312
Gross operating margin
+€279
Staff costs
+€1,170
Depreciation
+€2,489
Other operating charges
-€764
Financial income
+€154
Financial charges
+€111
Taxes
-€9
Result 2025
€3,743
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.
From operations
+€19,697
Investment
-€15,565
Financing
-€3,510
Cash 2024
€112,191
From operations (derived)
+€19,697
Net result for the year
+€3,743
Depreciation
+€6,646
Stocks and contracts
+€156
Receivables within one year
-€2,683
Deferred charges and accrued income
-€924
Trade debts
-€1,966
Tax, wage and social debts
+€11,493
Advances received
+€3,003
Other debts
+€229
Investment (derived)
-€15,565
Investment in fixed assets (net)
-€15,565
Financing
-€3,510
Debts after one year
-€3,624
Current portion of long-term debt
+€114
Cash 2025
€112,812
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,250 | €168,241 | +€12,992 | +8.4% |
| Fixed assets | 21/28 | €22,802 | €31,721 | +€8,919 | +39.1% |
| Tangible fixed assets | 22/27 | €14,362 | €23,509 | +€9,147 | +63.7% |
| Plant, machinery and equipment | 23 | €10,792 | €21,458 | +€10,666 | +98.8% |
| Furniture and vehicles | 24 | €3,270 | €678 | -€2,591 | -79.3% |
| Other tangible fixed assets | 26 | €301 | €1,373 | +€1,073 | +356.9% |
| Financial fixed assets | 28 | €8,439 | €8,212 | -€228 | -2.7% |
| Current assets | 29/58 | €132,448 | €136,520 | +€4,072 | +3.1% |
| Stocks and contracts in progress | 3 | €7,049 | €6,893 | -€156 | -2.2% |
| Stocks | 30/36 | €7,049 | €6,893 | -€156 | -2.2% |
| Amounts receivable within one year | 40/41 | €10,358 | €13,041 | +€2,683 | +25.9% |
| Trade receivables | 40 | €8,113 | €10,899 | +€2,786 | +34.3% |
| Other amounts receivable | 41 | €2,245 | €2,142 | -€103 | -4.6% |
| Cash at bank and in hand | 54/58 | €112,191 | €112,812 | +€621 | +0.6% |
| Deferred charges and accrued income | 490/1 | €2,850 | €3,774 | +€924 | +32.4% |
| Total equity and liabilities | 10/49 | €155,250 | €168,241 | +€12,992 | +8.4% |
| Equity | 10/15 | €107,765 | €111,508 | +€3,743 | +3.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €49,300 | €49,300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,600 | €10,600 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,535 | €208 | +€3,743 | |
| Amounts payable | 17/49 | €47,485 | €56,733 | +€9,249 | +19.5% |
| Amounts payable after more than one year | 17 | €5,780 | €2,156 | -€3,624 | -62.7% |
| Financial debts | 170/4 | €5,780 | €2,156 | -€3,624 | -62.7% |
| Amounts payable within one year | 42/48 | €41,705 | €54,577 | +€12,872 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €3,510 | €3,624 | +€114 | +3.2% |
| Trade debts | 44 | €15,395 | €13,430 | -€1,966 | -12.8% |
| Suppliers | 440/4 | €15,395 | €13,430 | -€1,966 | -12.8% |
| Advances received on contracts in progress | 46 | - | €3,003 | +€3,003 | |
| Taxes, remuneration and social security | 45 | €21,498 | €32,991 | +€11,493 | +53.5% |
| Taxes | 450/3 | €2,185 | €4,332 | +€2,147 | +98.2% |
| Remuneration and social security | 454/9 | €19,313 | €28,659 | +€9,346 | +48.4% |
| Other amounts payable | 47/48 | €1,301 | €1,531 | +€229 | +17.6% |
| Remuneration, social security and pensions | 62 | €190,639 | €189,469 | -€1,170 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,135 | €6,646 | -€2,489 | -27.2% |
| Other operating charges | 640/8 | €5,007 | €5,770 | +€764 | +15.2% |
| Gross operating margin | 9900 | €208,701 | €208,980 | +€279 | +0.1% |
| Operating profit (loss) | 9901 | €3,920 | €7,095 | +€3,175 | +81.0% |
| Financial income | 75/76B | €1,089 | €1,243 | +€154 | +14.2% |
| Recurring financial income | 75 | €1,089 | €1,243 | +€154 | +14.2% |
| Financial charges | 65/66B | €4,530 | €4,419 | -€111 | -2.4% |
| Recurring financial charges | 65 | €3,753 | €4,419 | +€666 | +17.7% |
| Non-recurring financial charges | 66B | €777 | - | -€777 | |
| Profit (loss) for the period before taxes | 9903 | €479 | €3,920 | +€3,440 | +717.9% |
| Income taxes | 67/77 | €167 | €177 | +€9 | +5.7% |
| Profit (loss) for the period | 9904 | €312 | €3,743 | +€3,431 | +1099.0% |
| Profit (loss) for the period to be appropriated | 9905 | €312 | €3,743 | +€3,431 | +1099.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.