HORECA HR SOLUTIONS: 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 HR SOLUTIONS
Largest movements
- Receivables within one year +€32,233
up €32,233 (+659%), from €4,890 to €37,123
of which Trade receivables: +€32,215
- Cash +€19,849
up €19,849 (+578%), from €3,436 to €23,285
mainly Other debts (+€24,600) and Tax, wage and social debts (+€22,846)
- Deferred charges and accrued income +€760
up €760 (+213%), from €358 to €1,118
- Other debts +€24,600
up €24,600 (+1,982%), from €1,241 to €25,841
- Tax, wage and social debts +€22,846
up €22,846 (+532%), from €4,295 to €27,141
of which Remuneration and social security: +€13,094
- Trade debts +€3,247
up €3,247 (+204%), from €1,592 to €4,839
- Profit (loss) carried forward +€1,388
up €1,388 (+151%), from €919 to €2,307
- Accrued charges and deferred income +€761
new in 2025: €761
- Staff costs +€119,077
up €119,077 (+544%), from €21,895 to €140,972
- Gross operating margin +€115,773
up €115,773 (+408%), from €28,362 to €144,135
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 | €9,047 | €61,889 | +€52,843 | +584% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €8,684 | €61,526 | +€52,843 | +609% |
| Amounts receivable within one year | 40/41 | €4,890 | €37,123 | +€32,233 | +659% |
| Trade receivables | 40 | €4,882 | €37,097 | +€32,215 | +660% |
| Other amounts receivable | 41 | €7 | €26 | +€19 | +253% |
| Cash at bank and in hand | 54/58 | €3,436 | €23,285 | +€19,849 | +578% |
| Deferred charges and accrued income | 490/1 | €358 | €1,118 | +€760 | +213% |
| Total equity and liabilities | 10/49 | €9,047 | €61,889 | +€52,843 | +584% |
| Equity | 10/15 | €1,919 | €3,307 | +€1,388 | +72.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €919 | €2,307 | +€1,388 | +151% |
| Amounts payable | 17/49 | €7,128 | €58,583 | +€51,455 | +722% |
| Amounts payable within one year | 42/48 | €7,128 | €57,821 | +€50,693 | +711% |
| Trade debts | 44 | €1,592 | €4,839 | +€3,247 | +204% |
| Suppliers | 440/4 | €1,592 | €4,839 | +€3,247 | +204% |
| Taxes, remuneration and social security | 45 | €4,295 | €27,141 | +€22,846 | +532% |
| Taxes | 450/3 | €2,123 | €11,875 | +€9,752 | +459% |
| Remuneration and social security | 454/9 | €2,172 | €15,266 | +€13,094 | +603% |
| Other amounts payable | 47/48 | €1,241 | €25,841 | +€24,600 | +1,982% |
| Accrued charges and deferred income | 492/3 | - | €761 | +€761 | |
| Remuneration, social security and pensions | 62 | €21,895 | €140,972 | +€119,077 | +544% |
| Other operating charges | 640/8 | €1,052 | €555 | -€497 | -47.2% |
| Gross operating margin | 9900 | €28,362 | €144,135 | +€115,773 | +408% |
| Operating profit (loss) | 9901 | €5,415 | €2,608 | -€2,807 | -51.8% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €144 | €227 | +€83 | +57.5% |
| Recurring financial charges | 65 | €144 | €227 | +€83 | +57.5% |
| Profit (loss) for the period before taxes | 9903 | €5,271 | €2,407 | -€2,864 | -54.3% |
| Income taxes | 67/77 | €706 | €1,019 | +€313 | +44.4% |
| Profit (loss) for the period | 9904 | €4,566 | €1,388 | -€3,178 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,566 | €1,388 | -€3,178 | -69.6% |
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 31 October 2026 via checked.be.