HORECA-INFO.COM: 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.
HORECA-INFO.COM
Largest movements
- Tangible fixed assets -€22,722
down €22,722 (-21.4%), from €106,056 to €83,333
of which Plant, machinery and equipment: -€18,704
- Receivables within one year +€6,091
up €6,091 (+34.8%), from €17,525 to €23,617
of which Trade receivables: +€7,968
- Intangible fixed assets -€3,300
down €3,300 (-14.3%), from €23,091 to €19,791
- Debts after one year -€19,166
down €19,166 (-29.7%), from €64,545 to €45,378
- Tax, wage and social debts +€18,173
up €18,173 (+95.5%), from €19,026 to €37,199
of which Remuneration and social security: +€21,197
- Current portion of long-term debt -€11,542
down €11,542 (-36.2%), from €31,883 to €20,341
- Profit (loss) carried forward -€8,079
down €8,079 (-23.4%), from -€34,501 to -€42,580
- Other debts -€4,160
down €4,160 (-18.2%), from €22,822 to €18,662
- Gross operating margin +€24,454
up €24,454 (+16.7%), from €146,066 to €170,520
- Staff costs +€5,657
up €5,657 (+4.2%), from €133,152 to €138,808
- Depreciation -€2,239
down €2,239 (-7.9%), from €28,262 to €26,022
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,299 | €212,576 | -€19,723 | -8.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €129,322 | €103,299 | -€26,022 | -20.1% |
| Intangible fixed assets | 21 | €23,091 | €19,791 | -€3,300 | -14.3% |
| Tangible fixed assets | 22/27 | €106,056 | €83,333 | -€22,722 | -21.4% |
| Plant, machinery and equipment | 23 | €96,167 | €77,464 | -€18,704 | -19.4% |
| Furniture and vehicles | 24 | €5,883 | €3,795 | -€2,087 | -35.5% |
| Leasing and similar rights | 25 | €4,006 | €2,074 | -€1,932 | -48.2% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €102,977 | €109,276 | +€6,299 | +6.1% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Trade receivables | 290 | €0 | €55,000 | +€55,000 | |
| Other amounts receivable | 291 | €55,000 | - | -€55,000 | |
| Stocks and contracts in progress | 3 | €21,112 | €21,788 | +€675 | +3.2% |
| Stocks | 30/36 | €21,112 | €21,788 | +€675 | +3.2% |
| Amounts receivable within one year | 40/41 | €17,525 | €23,617 | +€6,091 | +34.8% |
| Trade receivables | 40 | €13,061 | €21,028 | +€7,968 | +61.0% |
| Other amounts receivable | 41 | €4,465 | €2,588 | -€1,876 | -42.0% |
| Cash at bank and in hand | 54/58 | €2,621 | €2,331 | -€289 | -11.0% |
| Deferred charges and accrued income | 490/1 | €6,719 | €6,541 | -€178 | -2.6% |
| Total equity and liabilities | 10/49 | €232,299 | €212,576 | -€19,723 | -8.5% |
| Equity | 10/15 | -€6,026 | -€14,105 | -€8,079 | -134.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,275 | €22,275 | = | 0.0% |
| Distributable reserves | 133 | €22,275 | €22,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,501 | -€42,580 | -€8,079 | -23.4% |
| Amounts payable | 17/49 | €238,325 | €226,680 | -€11,644 | -4.9% |
| Amounts payable after more than one year | 17 | €64,545 | €45,378 | -€19,166 | -29.7% |
| Financial debts | 170/4 | €64,545 | €45,378 | -€19,166 | -29.7% |
| Amounts payable within one year | 42/48 | €173,780 | €179,958 | +€6,178 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €31,883 | €20,341 | -€11,542 | -36.2% |
| Trade debts | 44 | €100,048 | €103,756 | +€3,707 | +3.7% |
| Suppliers | 440/4 | €100,048 | €103,756 | +€3,707 | +3.7% |
| Taxes, remuneration and social security | 45 | €19,026 | €37,199 | +€18,173 | +95.5% |
| Taxes | 450/3 | €3,106 | €82 | -€3,024 | -97.4% |
| Remuneration and social security | 454/9 | €15,920 | €37,117 | +€21,197 | +133.2% |
| Other amounts payable | 47/48 | €22,822 | €18,662 | -€4,160 | -18.2% |
| Accrued charges and deferred income | 492/3 | - | €1,344 | +€1,344 | |
| Remuneration, social security and pensions | 62 | €133,152 | €138,808 | +€5,657 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,262 | €26,022 | -€2,239 | -7.9% |
| Other operating charges | 640/8 | €1,213 | €1,162 | -€51 | -4.2% |
| Gross operating margin | 9900 | €146,066 | €170,520 | +€24,454 | +16.7% |
| Operating profit (loss) | 9901 | -€16,561 | €4,527 | +€21,088 | |
| Financial income | 75/76B | €112 | €28 | -€84 | -74.7% |
| Recurring financial income | 75 | €112 | €28 | -€84 | -74.7% |
| Financial charges | 65/66B | €11,013 | €12,634 | +€1,621 | +14.7% |
| Recurring financial charges | 65 | €11,013 | €12,634 | +€1,621 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,462 | -€8,079 | +€19,383 | +70.6% |
| Income taxes | 67/77 | €249 | - | -€249 | |
| Profit (loss) for the period | 9904 | -€27,711 | -€8,079 | +€19,632 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,711 | -€8,079 | +€19,632 | +70.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.