HORECA TEAM: 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 TEAM
Largest movements
- Receivables within one year -€2,098
no longer reported in 2025 (was €2,098)
- Cash +€416
up €416 (+8.7%), from €4,805 to €5,221
mainly Receivables within one year (+€2,098) and Net result for the year (+€492)
- Trade debts -€1,039
no longer reported in 2025 (was €1,039)
- Contributions -€1,000
down €1,000 (-6.7%), from €15,000 to €14,000
- Profit (loss) carried forward +€492
up €492 (+5.2%), from -€9,457 to -€8,965
- Tax, wage and social debts -€279
down €279 (-87.2%), from €320 to €41
- Other debts +€145
new in 2025: €145
- Gross operating margin -€614
down €614 (-39.7%), from €1,548 to €934
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.
Cash bridge derived
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 | €6,903 | €5,221 | -€1,682 | -24.4% |
| Current assets | 29/58 | €6,903 | €5,221 | -€1,682 | -24.4% |
| Amounts receivable within one year | 40/41 | €2,098 | - | -€2,098 | |
| Trade receivables | 40 | €2,098 | - | -€2,098 | |
| Cash at bank and in hand | 54/58 | €4,805 | €5,221 | +€416 | +8.7% |
| Total equity and liabilities | 10/49 | €6,903 | €5,221 | -€1,682 | -24.4% |
| Equity | 10/15 | €5,543 | €5,035 | -€508 | -9.2% |
| Contributions | 10/11 | €15,000 | €14,000 | -€1,000 | -6.7% |
| Profit (loss) carried forward | 14 | -€9,457 | -€8,965 | +€492 | +5.2% |
| Amounts payable | 17/49 | €1,360 | €186 | -€1,173 | -86.3% |
| Amounts payable within one year | 42/48 | €1,360 | €186 | -€1,173 | -86.3% |
| Trade debts | 44 | €1,039 | - | -€1,039 | |
| Suppliers | 440/4 | €1,039 | - | -€1,039 | |
| Taxes, remuneration and social security | 45 | €320 | €41 | -€279 | -87.2% |
| Taxes | 450/3 | €320 | €41 | -€279 | -87.2% |
| Other amounts payable | 47/48 | - | €145 | +€145 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,548 | €934 | -€614 | -39.7% |
| Operating profit (loss) | 9901 | €1,160 | €534 | -€626 | -54.0% |
| Financial charges | 65/66B | €40 | €42 | +€2 | +6.1% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €1,121 | €492 | -€629 | -56.1% |
| Profit (loss) for the period | 9904 | €1,121 | €492 | -€629 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,121 | €492 | -€629 | -56.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.