HOLDING HORECA B&B: what changed
HOLDING HORECA B&B
Largest movements
- Receivables within one year +€14,843
up €14,843 (+40.3%), from €36,834 to €51,678
of which Trade receivables: +€14,900
- Tax, wage and social debts +€25,769
up €25,769 (+106%), from €24,249 to €50,018
of which Remuneration and social security: +€17,089
- Current portion of long-term debt -€8,286
down €8,286 (-38.5%), from €21,526 to €13,240
- Other debts -€3,876
down €3,876 (-8.5%), from €45,645 to €41,769
- Profit (loss) carried forward -€1,615
down €1,615 (-59.5%), from €2,714 to €1,100
- Gross operating margin -€1,556
down €1,556 (-65.1%), from €2,390 to €834
- Depreciation -€460
down €460 (-50.0%), from €920 to €460
- Financial charges +€276
up €276 (+16.1%), from €1,712 to €1,989
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,095 | €152,477 | +€14,382 | +10.4% |
| Formation expenses | 20 | €1,259 | €799 | -€460 | -36.5% |
| Fixed assets | 21/28 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €36,835 | €51,678 | +€14,842 | +40.3% |
| Amounts receivable within one year | 40/41 | €36,834 | €51,678 | +€14,843 | +40.3% |
| Trade receivables | 40 | €36,676 | €51,575 | +€14,900 | +40.6% |
| Other amounts receivable | 41 | €159 | €102 | -€56 | -35.5% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €138,095 | €152,477 | +€14,382 | +10.4% |
| Equity | 10/15 | €7,714 | €6,100 | -€1,615 | -20.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,714 | €1,100 | -€1,615 | -59.5% |
| Amounts payable | 17/49 | €130,380 | €146,377 | +€15,997 | +12.3% |
| Amounts payable after more than one year | 17 | €37,517 | €37,517 | = | 0.0% |
| Financial debts | 170/4 | €37,517 | €37,517 | = | 0.0% |
| Amounts payable within one year | 42/48 | €92,863 | €108,860 | +€15,997 | +17.2% |
| Current portion of amounts payable after more than one year | 42 | €21,526 | €13,240 | -€8,286 | -38.5% |
| Financial debts | 43 | - | €1,283 | +€1,283 | |
| Credit institutions | 430/8 | - | €1,283 | +€1,283 | |
| Trade debts | 44 | €1,443 | €2,550 | +€1,107 | +76.8% |
| Suppliers | 440/4 | €1,443 | €2,550 | +€1,107 | +76.8% |
| Taxes, remuneration and social security | 45 | €24,249 | €50,018 | +€25,769 | +106% |
| Taxes | 450/3 | €10,549 | €19,228 | +€8,679 | +82.3% |
| Remuneration and social security | 454/9 | €13,700 | €30,789 | +€17,089 | +125% |
| Other amounts payable | 47/48 | €45,645 | €41,769 | -€3,876 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €920 | €460 | -€460 | -50.0% |
| Gross operating margin | 9900 | €2,390 | €834 | -€1,556 | -65.1% |
| Operating profit (loss) | 9901 | €1,470 | €374 | -€1,096 | -74.6% |
| Financial charges | 65/66B | €1,712 | €1,989 | +€276 | +16.1% |
| Recurring financial charges | 65 | €1,712 | €1,989 | +€276 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€242 | -€1,615 | -€1,373 | -567% |
| Profit (loss) for the period | 9904 | -€242 | -€1,615 | -€1,373 | -567% |
| Profit (loss) for the period to be appropriated | 9905 | -€242 | -€1,615 | -€1,373 | -567% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.