HORECA EQUIPEMENT: 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.
HORECA EQUIPEMENT
Largest movements
- Stocks and contracts -€37,679
down €37,679 (-20.7%), from €181,752 to €144,073
- Receivables within one year -€30,627
down €30,627 (-33.0%), from €92,863 to €62,237
of which Trade receivables: -€40,786
- Cash +€25,874
up €25,874 (+18.5%), from €140,187 to €166,061
mainly Stocks and contracts (+€37,679) and Receivables within one year (+€30,627)
- Other debts -€24,419
down €24,419 (-46.7%), from €52,236 to €27,817
- Trade debts -€15,531
down €15,531 (-39.4%), from €39,454 to €23,923
- Tax, wage and social debts -€4,987
down €4,987 (-38.6%), from €12,916 to €7,928
- Gross operating margin -€19,134
down €19,134 (-29.1%), from €65,704 to €46,570
- Taxes -€9,294
down €9,294 (-52.7%), from €17,624 to €8,330
- Other operating charges -€826
down €826 (-54.2%), from €1,523 to €697
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 | €421,742 | €377,663 | -€44,079 | -10.5% |
| Fixed assets | 21/28 | €6,940 | €5,292 | -€1,648 | -23.7% |
| Tangible fixed assets | 22/27 | €6,940 | €5,292 | -€1,648 | -23.7% |
| Land and buildings | 22 | €6,940 | €4,903 | -€2,037 | -29.4% |
| Furniture and vehicles | 24 | - | €390 | +€390 | |
| Current assets | 29/58 | €414,802 | €372,370 | -€42,431 | -10.2% |
| Stocks and contracts in progress | 3 | €181,752 | €144,073 | -€37,679 | -20.7% |
| Stocks | 30/36 | €181,752 | €144,073 | -€37,679 | -20.7% |
| Amounts receivable within one year | 40/41 | €92,863 | €62,237 | -€30,627 | -33.0% |
| Trade receivables | 40 | €89,911 | €49,125 | -€40,786 | -45.4% |
| Other amounts receivable | 41 | €2,952 | €13,112 | +€10,160 | +344% |
| Cash at bank and in hand | 54/58 | €140,187 | €166,061 | +€25,874 | +18.5% |
| Total equity and liabilities | 10/49 | €421,742 | €377,663 | -€44,079 | -10.5% |
| Equity | 10/15 | €317,136 | €317,994 | +€858 | +0.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €296,676 | €297,534 | +€858 | +0.3% |
| Amounts payable | 17/49 | €104,606 | €59,669 | -€44,937 | -43.0% |
| Amounts payable within one year | 42/48 | €104,606 | €59,669 | -€44,937 | -43.0% |
| Trade debts | 44 | €39,454 | €23,923 | -€15,531 | -39.4% |
| Suppliers | 440/4 | €39,454 | €23,923 | -€15,531 | -39.4% |
| Taxes, remuneration and social security | 45 | €12,916 | €7,928 | -€4,987 | -38.6% |
| Taxes | 450/3 | €12,916 | €7,928 | -€4,987 | -38.6% |
| Other amounts payable | 47/48 | €52,236 | €27,817 | -€24,419 | -46.7% |
| Non-recurring operating income | 76A | €167 | €4,515 | +€4,348 | +2,604% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,648 | €1,648 | = | 0.0% |
| Other operating charges | 640/8 | €1,523 | €697 | -€826 | -54.2% |
| Non-recurring operating charges | 66A | - | €9,978 | +€9,978 | |
| Gross operating margin | 9900 | €65,704 | €46,570 | -€19,134 | -29.1% |
| Operating profit (loss) | 9901 | €62,534 | €34,248 | -€28,286 | -45.2% |
| Financial income | 75/76B | - | €210 | +€210 | |
| Recurring financial income | 75 | - | €210 | +€210 | |
| Financial charges | 65/66B | - | €270 | +€270 | |
| Recurring financial charges | 65 | - | €270 | +€270 | |
| Profit (loss) for the period before taxes | 9903 | €62,534 | €34,188 | -€28,346 | -45.3% |
| Income taxes | 67/77 | €17,624 | €8,330 | -€9,294 | -52.7% |
| Profit (loss) for the period | 9904 | €44,910 | €25,858 | -€19,052 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,910 | €25,858 | -€19,052 | -42.4% |
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 24 October 2026 via checked.be.