HORECA UITBATING DE PANNE: what changed
HORECA UITBATING DE PANNE
Largest movements
- Tangible fixed assets -€2,926
down €2,926 (-19.6%), from €14,916 to €11,990
of which Plant, machinery and equipment: -€1,463
- Cash +€818
up €818 (+21.0%), from €3,897 to €4,715
mainly Other debts (+€13,662) and Net result for the year (+€3,640)
- Receivables within one year -€629
down €629 (-11.4%), from €5,508 to €4,878
of which Trade receivables: -€746
- Trade debts -€15,554
down €15,554 (-89.0%), from €17,484 to €1,930
- Other debts +€13,662
up €13,662 (+45.4%), from €30,105 to €43,767
- Debts after one year -€4,498
no longer reported in 2025 (was €4,498)
- Profit (loss) carried forward +€3,640
up €3,640 (+15.2%), from -€23,988 to -€20,348
- Gross operating margin +€7,101
up €7,101 (+193%), from €3,682 to €10,783
- Other operating charges +€1,237
up €1,237 (+132%), from €938 to €2,175
- Financial charges +€772
up €772 (+65.2%), from €1,184 to €1,956
- Financial income -€447
down €447 (-96.4%), from €464 to €17
- Depreciation -€115
down €115 (-3.7%), from €3,144 to €3,029
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 | €29,189 | €26,348 | -€2,841 | -9.7% |
| Formation expenses | 20 | €103 | - | -€103 | |
| Fixed assets | 21/28 | €17,166 | €14,240 | -€2,926 | -17.0% |
| Tangible fixed assets | 22/27 | €14,916 | €11,990 | -€2,926 | -19.6% |
| Plant, machinery and equipment | 23 | €4,517 | €3,053 | -€1,463 | -32.4% |
| Other tangible fixed assets | 26 | €10,399 | €8,936 | -€1,463 | -14.1% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €11,920 | €12,108 | +€189 | +1.6% |
| Stocks and contracts in progress | 3 | €2,515 | €2,515 | = | 0.0% |
| Stocks | 30/36 | €2,515 | €2,515 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,508 | €4,878 | -€629 | -11.4% |
| Trade receivables | 40 | €746 | - | -€746 | |
| Other amounts receivable | 41 | €4,762 | €4,878 | +€116 | +2.4% |
| Cash at bank and in hand | 54/58 | €3,897 | €4,715 | +€818 | +21.0% |
| Total equity and liabilities | 10/49 | €29,189 | €26,348 | -€2,841 | -9.7% |
| Equity | 10/15 | -€22,988 | -€19,348 | +€3,640 | +15.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,988 | -€20,348 | +€3,640 | +15.2% |
| Amounts payable | 17/49 | €52,177 | €45,696 | -€6,480 | -12.4% |
| Amounts payable after more than one year | 17 | €4,498 | - | -€4,498 | |
| Financial debts | 170/4 | €4,498 | - | -€4,498 | |
| Amounts payable within one year | 42/48 | €47,679 | €45,696 | -€1,983 | -4.2% |
| Trade debts | 44 | €17,484 | €1,930 | -€15,554 | -89.0% |
| Suppliers | 440/4 | €17,484 | €1,930 | -€15,554 | -89.0% |
| Taxes, remuneration and social security | 45 | €90 | - | -€90 | |
| Taxes | 450/3 | €90 | - | -€90 | |
| Other amounts payable | 47/48 | €30,105 | €43,767 | +€13,662 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €3,029 | -€115 | -3.7% |
| Other operating charges | 640/8 | €938 | €2,175 | +€1,237 | +132% |
| Gross operating margin | 9900 | €3,682 | €10,783 | +€7,101 | +193% |
| Operating profit (loss) | 9901 | -€401 | €5,579 | +€5,980 | |
| Financial income | 75/76B | €464 | €17 | -€447 | -96.4% |
| Recurring financial income | 75 | €464 | €17 | -€447 | -96.4% |
| Financial charges | 65/66B | €1,184 | €1,956 | +€772 | +65.2% |
| Recurring financial charges | 65 | €1,184 | €1,956 | +€772 | +65.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,121 | €3,640 | +€4,760 | |
| Profit (loss) for the period | 9904 | -€1,121 | €3,640 | +€4,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,121 | €3,640 | +€4,760 |
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.