Horeca Interieur Projecten: 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 Interieur Projecten
Largest movements
- Stocks and contracts +€51,481
up €51,481 (+203%), from €25,416 to €76,897
of which Contracts in progress: +€50,396
- Receivables within one year +€51,138
up €51,138 (+46.6%), from €109,708 to €160,846
of which Other amounts receivable: +€82,327
- Trade debts +€52,295
up €52,295 (+51.8%), from €100,970 to €153,266
- Profit (loss) carried forward +€37,212
up €37,212 (+14.9%), from €250,010 to €287,221
- Tax, wage and social debts +€26,793
up €26,793 (+384%), from €6,981 to €33,774
- Other debts -€17,253
down €17,253 (-100%), from €17,253 to €0
- Write-downs -€43,973
down €43,973 (-100%), from €43,973 to €0
- Gross operating margin -€37,126
down €37,126 (-40.0%), from €92,903 to €55,777
- Other operating charges -€18,689
down €18,689 (-74.7%), from €25,035 to €6,346
- Taxes +€7,135
up €7,135 (+102%), from €6,964 to €14,099
- Financial charges -€2,094
down €2,094 (-35.1%), from €5,957 to €3,863
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 | €410,752 | €508,342 | +€97,590 | +23.8% |
| Fixed assets | 21/28 | €12,881 | €11,123 | -€1,758 | -13.6% |
| Tangible fixed assets | 22/27 | €5,099 | €3,341 | -€1,758 | -34.5% |
| Plant, machinery and equipment | 23 | €5,099 | €3,341 | -€1,758 | -34.5% |
| Financial fixed assets | 28 | €7,782 | €7,782 | = | 0.0% |
| Current assets | 29/58 | €397,871 | €497,219 | +€99,348 | +25.0% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Other amounts receivable | 291 | €250,000 | €250,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €25,416 | €76,897 | +€51,481 | +203% |
| Stocks | 30/36 | €18,093 | €19,178 | +€1,085 | +6.0% |
| Contracts in progress | 37 | €7,324 | €57,719 | +€50,396 | +688% |
| Amounts receivable within one year | 40/41 | €109,708 | €160,846 | +€51,138 | +46.6% |
| Trade receivables | 40 | €98,043 | €66,854 | -€31,189 | -31.8% |
| Other amounts receivable | 41 | €11,665 | €93,992 | +€82,327 | +706% |
| Cash at bank and in hand | 54/58 | €518 | €212 | -€306 | -59.0% |
| Deferred charges and accrued income | 490/1 | €12,229 | €9,264 | -€2,965 | -24.2% |
| Total equity and liabilities | 10/49 | €410,752 | €508,342 | +€97,590 | +23.8% |
| Equity | 10/15 | €269,094 | €306,306 | +€37,212 | +13.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €534 | €534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €534 | €534 | = | 0.0% |
| Reserves not available under the articles | 1311 | €534 | €534 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,010 | €287,221 | +€37,212 | +14.9% |
| Amounts payable | 17/49 | €141,658 | €202,036 | +€60,378 | +42.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €141,658 | €201,176 | +€59,518 | +42.0% |
| Financial debts | 43 | €16,454 | €14,136 | -€2,318 | -14.1% |
| Credit institutions | 430/8 | €16,454 | €14,136 | -€2,318 | -14.1% |
| Trade debts | 44 | €100,970 | €153,266 | +€52,295 | +51.8% |
| Suppliers | 440/4 | €100,970 | €153,266 | +€52,295 | +51.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €6,981 | €33,774 | +€26,793 | +384% |
| Taxes | 450/3 | €6,981 | €33,774 | +€26,793 | +384% |
| Other amounts payable | 47/48 | €17,253 | €0 | -€17,253 | -100% |
| Accrued charges and deferred income | 492/3 | - | €860 | +€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,915 | €1,758 | -€157 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €43,973 | €0 | -€43,973 | -100% |
| Other operating charges | 640/8 | €25,035 | €6,346 | -€18,689 | -74.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €92,903 | €55,777 | -€37,126 | -40.0% |
| Operating profit (loss) | 9901 | €21,981 | €47,674 | +€25,693 | +117% |
| Financial income | 75/76B | €7,669 | €7,500 | -€169 | -2.2% |
| Recurring financial income | 75 | €7,669 | €7,500 | -€169 | -2.2% |
| Financial charges | 65/66B | €5,957 | €3,863 | -€2,094 | -35.1% |
| Recurring financial charges | 65 | €5,957 | €3,863 | -€2,094 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €23,693 | €51,311 | +€27,618 | +117% |
| Income taxes | 67/77 | €6,964 | €14,099 | +€7,135 | +102% |
| Profit (loss) for the period | 9904 | €16,729 | €37,212 | +€20,482 | +122% |
| Profit (loss) for the period to be appropriated | 9905 | €16,729 | €37,212 | +€20,482 | +122% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.