HORECA MULTI DIFFUSION: 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 MULTI DIFFUSION
Largest movements
- Tangible fixed assets -€11,256
down €11,256 (-24.2%), from €46,479 to €35,223
- Cash +€10,774
up €10,774 (+405%), from €2,659 to €13,433
mainly Net result for the year (+€47,457) and Depreciation (+€17,446)
- Receivables within one year +€9,051
up €9,051 (+7.7%), from €116,945 to €125,996
- Profit (loss) carried forward +€47,457
up €47,457, from -€6,586 to €40,871
- Debts after one year -€37,223
down €37,223 (-26.0%), from €143,141 to €105,918
of which Other amounts payable: -€22,491
- Other debts -€6,255
no longer reported in 2023 (was €6,255)
- Tax, wage and social debts +€3,166
up €3,166 (+321%), from €985 to €4,151
- Gross operating margin +€65,321
up €65,321 (+1,151%), from €5,674 to €70,995
- Depreciation +€6,190
up €6,190 (+55.0%), from €11,256 to €17,446
- Other operating charges +€1,534
up €1,534 (+121%), from €1,265 to €2,799
- Financial charges -€1,098
down €1,098 (-25.0%), from €4,391 to €3,293
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,583 | €175,152 | +€8,569 | +5.1% |
| Fixed assets | 21/28 | €46,979 | €35,723 | -€11,256 | -24.0% |
| Tangible fixed assets | 22/27 | €46,479 | €35,223 | -€11,256 | -24.2% |
| Land and buildings | 22 | €46,479 | €35,223 | -€11,256 | -24.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €119,604 | €139,429 | +€19,825 | +16.6% |
| Amounts receivable within one year | 40/41 | €116,945 | €125,996 | +€9,051 | +7.7% |
| Other amounts receivable | 41 | €116,945 | €125,996 | +€9,051 | +7.7% |
| Cash at bank and in hand | 54/58 | €2,659 | €13,433 | +€10,774 | +405% |
| Total equity and liabilities | 10/49 | €166,583 | €175,152 | +€8,569 | +5.1% |
| Equity | 10/15 | €1,474 | €48,931 | +€47,457 | +3,220% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,586 | €40,871 | +€47,457 | |
| Amounts payable | 17/49 | €165,109 | €126,221 | -€38,888 | -23.6% |
| Amounts payable after more than one year | 17 | €143,141 | €105,918 | -€37,223 | -26.0% |
| Financial debts | 170/4 | €56,141 | €41,409 | -€14,732 | -26.2% |
| Other amounts payable | 178/9 | €87,000 | €64,509 | -€22,491 | -25.9% |
| Amounts payable within one year | 42/48 | €21,968 | €20,303 | -€1,665 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €14,058 | €14,732 | +€674 | +4.8% |
| Trade debts | 44 | €670 | €1,420 | +€750 | +112% |
| Suppliers | 440/4 | €670 | €1,420 | +€750 | +112% |
| Taxes, remuneration and social security | 45 | €985 | €4,151 | +€3,166 | +321% |
| Taxes | 450/3 | €985 | €4,151 | +€3,166 | +321% |
| Other amounts payable | 47/48 | €6,255 | - | -€6,255 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €142 | +€142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,256 | €17,446 | +€6,190 | +55.0% |
| Other operating charges | 640/8 | €1,265 | €2,799 | +€1,534 | +121% |
| Gross operating margin | 9900 | €5,674 | €70,995 | +€65,321 | +1,151% |
| Operating profit (loss) | 9901 | -€6,847 | €50,750 | +€57,597 | |
| Financial charges | 65/66B | €4,391 | €3,293 | -€1,098 | -25.0% |
| Recurring financial charges | 65 | €4,391 | €3,293 | -€1,098 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,238 | €47,457 | +€58,695 | |
| Profit (loss) for the period | 9904 | -€11,238 | €47,457 | +€58,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,238 | €47,457 | +€58,695 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.