HORECA SERVICES DE COSTER: 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 SERVICES DE COSTER
Largest movements
- Cash -€260,159
down €260,159 (-28.8%), from €902,911 to €642,752
mainly Other debts (-€158,725) and Receivables within one year (-€113,871)
- Receivables within one year +€113,871
up €113,871 (+17.6%), from €646,796 to €760,666
of which Trade receivables: +€79,260
- Stocks and contracts +€31,767
up €31,767 (+31.9%), from €99,504 to €131,271
- Reserves +€234,670
up €234,670 (+14.1%), from €1.7m to €1.9m
of which Distributable reserves: +€234,670
- Other debts -€158,725
no longer reported in 2025 (was €158,725)
- Trade debts -€85,647
down €85,647 (-68.7%), from €124,582 to €38,936
- Debts after one year -€49,337
down €49,337 (-9.4%), from €522,406 to €473,070
- Tax, wage and social debts -€42,300
down €42,300 (-65.1%), from €65,014 to €22,714
of which Taxes: -€43,806
- Gross operating margin -€271,811
down €271,811 (-33.0%), from €824,840 to €553,028
- Taxes -€81,853
down €81,853 (-43.5%), from €188,370 to €106,516
- Other operating charges -€13,507
down €13,507 (-49.4%), from €27,338 to €13,831
- Write-downs +€11,927
up €11,927, from -€11,664 to €263
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 | €2,635,677 | €2,508,440 | -€127,237 | -4.8% |
| Fixed assets | 21/28 | €985,371 | €973,751 | -€11,620 | -1.2% |
| Intangible fixed assets | 21 | - | €5,440 | +€5,440 | |
| Tangible fixed assets | 22/27 | €985,241 | €968,181 | -€17,060 | -1.7% |
| Land and buildings | 22 | €792,402 | €778,688 | -€13,714 | -1.7% |
| Plant, machinery and equipment | 23 | €13,655 | €6,220 | -€7,434 | -54.4% |
| Furniture and vehicles | 24 | €172,830 | €182,393 | +€9,562 | +5.5% |
| Other tangible fixed assets | 26 | €6,355 | €880 | -€5,475 | -86.2% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €1,650,306 | €1,534,690 | -€115,617 | -7.0% |
| Stocks and contracts in progress | 3 | €99,504 | €131,271 | +€31,767 | +31.9% |
| Stocks | 30/36 | €99,504 | €131,271 | +€31,767 | +31.9% |
| Amounts receivable within one year | 40/41 | €646,796 | €760,666 | +€113,871 | +17.6% |
| Trade receivables | 40 | €643,509 | €722,769 | +€79,260 | +12.3% |
| Other amounts receivable | 41 | €3,287 | €37,898 | +€34,611 | +1,053% |
| Cash at bank and in hand | 54/58 | €902,911 | €642,752 | -€260,159 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,096 | - | -€1,096 | |
| Total equity and liabilities | 10/49 | €2,635,677 | €2,508,440 | -€127,237 | -4.8% |
| Equity | 10/15 | €1,689,714 | €1,924,384 | +€234,670 | +13.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,664,714 | €1,899,384 | +€234,670 | +14.1% |
| Non-distributable reserves | 130/1 | €30,834 | €30,834 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,834 | €30,834 | = | 0.0% |
| Distributable reserves | 133 | €1,633,881 | €1,868,551 | +€234,670 | +14.4% |
| Amounts payable | 17/49 | €945,963 | €584,056 | -€361,907 | -38.3% |
| Amounts payable after more than one year | 17 | €522,406 | €473,070 | -€49,337 | -9.4% |
| Financial debts | 170/4 | €522,406 | €473,070 | -€49,337 | -9.4% |
| Amounts payable within one year | 42/48 | €423,557 | €110,986 | -€312,571 | -73.8% |
| Current portion of amounts payable after more than one year | 42 | €75,235 | €49,337 | -€25,899 | -34.4% |
| Trade debts | 44 | €124,582 | €38,936 | -€85,647 | -68.7% |
| Suppliers | 440/4 | €124,582 | €38,936 | -€85,647 | -68.7% |
| Taxes, remuneration and social security | 45 | €65,014 | €22,714 | -€42,300 | -65.1% |
| Taxes | 450/3 | €59,289 | €15,483 | -€43,806 | -73.9% |
| Remuneration and social security | 454/9 | €5,725 | €7,230 | +€1,505 | +26.3% |
| Other amounts payable | 47/48 | €158,725 | - | -€158,725 | |
| Remuneration, social security and pensions | 62 | €95,992 | €94,111 | -€1,881 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,928 | €99,763 | -€8,165 | -7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€11,664 | €263 | +€11,927 | |
| Other operating charges | 640/8 | €27,338 | €13,831 | -€13,507 | -49.4% |
| Gross operating margin | 9900 | €824,840 | €553,028 | -€271,811 | -33.0% |
| Operating profit (loss) | 9901 | €605,245 | €345,061 | -€260,185 | -43.0% |
| Financial income | 75/76B | €1,886 | €3,418 | +€1,532 | +81.2% |
| Recurring financial income | 75 | €1,886 | €3,418 | +€1,532 | +81.2% |
| Financial charges | 65/66B | €9,850 | €7,293 | -€2,557 | -26.0% |
| Recurring financial charges | 65 | €9,850 | €7,293 | -€2,557 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €597,282 | €341,186 | -€256,096 | -42.9% |
| Income taxes | 67/77 | €188,370 | €106,516 | -€81,853 | -43.5% |
| Profit (loss) for the period | 9904 | €408,913 | €234,670 | -€174,243 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €408,913 | €234,670 | -€174,243 | -42.6% |
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 16 October 2026 via checked.be.