HORECA PRO DEPOT: what changed
HORECA PRO DEPOT
Largest movements
- Cash +€60,755
up €60,755 (+17.5%), from €346,569 to €407,324
mainly Trade debts (+€105,103) and Net result for the year (+€55,468)
- Receivables within one year +€14,923
up €14,923 (+20.8%), from €71,610 to €86,533
of which Trade receivables: +€15,444
- Tangible fixed assets -€7,059
down €7,059 (-28.4%), from €24,819 to €17,761
of which Furniture and vehicles: -€9,037
- Trade debts +€105,103
up €105,103 (+35,740%), from €294 to €105,397
- Other debts -€98,262
down €98,262 (-77.4%), from €126,880 to €28,618
- Profit (loss) carried forward +€55,468
up €55,468 (+20.9%), from €265,899 to €321,367
- Advances received +€9,631
up €9,631 (+9.8%), from €98,348 to €107,978
- Tax, wage and social debts -€9,030
down €9,030 (-51.4%), from €17,554 to €8,524
of which Taxes: -€9,021
- Staff costs +€30,604
up €30,604 (+1,259%), from €2,431 to €33,035
- Gross operating margin +€12,096
up €12,096 (+11.4%), from €106,488 to €118,583
- Depreciation -€8,268
down €8,268 (-47.2%), from €17,515 to €9,247
- Other operating charges -€5,533
down €5,533 (-76.0%), from €7,279 to €1,745
- Taxes -€1,452
down €1,452 (-8.3%), from €17,470 to €16,017
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,975 | €572,885 | +€62,910 | +12.3% |
| Fixed assets | 21/28 | €34,488 | €27,430 | -€7,059 | -20.5% |
| Tangible fixed assets | 22/27 | €24,819 | €17,761 | -€7,059 | -28.4% |
| Plant, machinery and equipment | 23 | - | €1,979 | +€1,979 | |
| Furniture and vehicles | 24 | €24,819 | €15,782 | -€9,037 | -36.4% |
| Financial fixed assets | 28 | €9,669 | €9,669 | = | 0.0% |
| Current assets | 29/58 | €475,487 | €545,455 | +€69,968 | +14.7% |
| Stocks and contracts in progress | 3 | €48,768 | €47,553 | -€1,215 | -2.5% |
| Stocks | 30/36 | €48,768 | €47,553 | -€1,215 | -2.5% |
| Amounts receivable within one year | 40/41 | €71,610 | €86,533 | +€14,923 | +20.8% |
| Trade receivables | 40 | €63,956 | €79,400 | +€15,444 | +24.1% |
| Other amounts receivable | 41 | €7,654 | €7,134 | -€521 | -6.8% |
| Cash at bank and in hand | 54/58 | €346,569 | €407,324 | +€60,755 | +17.5% |
| Deferred charges and accrued income | 490/1 | €8,540 | €4,045 | -€4,495 | -52.6% |
| Total equity and liabilities | 10/49 | €509,975 | €572,885 | +€62,910 | +12.3% |
| Equity | 10/15 | €266,899 | €322,367 | +€55,468 | +20.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265,899 | €321,367 | +€55,468 | +20.9% |
| Amounts payable | 17/49 | €243,076 | €250,518 | +€7,442 | +3.1% |
| Amounts payable within one year | 42/48 | €243,076 | €250,518 | +€7,442 | +3.1% |
| Trade debts | 44 | €294 | €105,397 | +€105,103 | +35,740% |
| Suppliers | 440/4 | €294 | €105,397 | +€105,103 | +35,740% |
| Advances received on contracts in progress | 46 | €98,348 | €107,978 | +€9,631 | +9.8% |
| Taxes, remuneration and social security | 45 | €17,554 | €8,524 | -€9,030 | -51.4% |
| Taxes | 450/3 | €12,298 | €3,278 | -€9,021 | -73.3% |
| Remuneration and social security | 454/9 | €5,256 | €5,246 | -€10 | -0.2% |
| Other amounts payable | 47/48 | €126,880 | €28,618 | -€98,262 | -77.4% |
| Remuneration, social security and pensions | 62 | €2,431 | €33,035 | +€30,604 | +1,259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,515 | €9,247 | -€8,268 | -47.2% |
| Other operating charges | 640/8 | €7,279 | €1,745 | -€5,533 | -76.0% |
| Gross operating margin | 9900 | €106,488 | €118,583 | +€12,096 | +11.4% |
| Operating profit (loss) | 9901 | €79,263 | €74,555 | -€4,707 | -5.9% |
| Financial income | 75/76B | €234 | €54 | -€180 | -76.8% |
| Recurring financial income | 75 | €234 | €54 | -€180 | -76.8% |
| Financial charges | 65/66B | €2,336 | €3,125 | +€789 | +33.8% |
| Recurring financial charges | 65 | €2,336 | €3,125 | +€789 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €77,162 | €71,485 | -€5,676 | -7.4% |
| Income taxes | 67/77 | €17,470 | €16,017 | -€1,452 | -8.3% |
| Profit (loss) for the period | 9904 | €59,692 | €55,468 | -€4,224 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,692 | €55,468 | -€4,224 | -7.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.