HORECACENTER J.V.D.: 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.
HORECACENTER J.V.D.
Largest movements
- Cash +€76
up €76 (+2,141%), from €4 to €80
mainly Other debts (+€100)
- Other debts +€100
up €100 (+0.5%), from €19,442 to €19,542
- Profit (loss) carried forward -€24
down €24 (0.0%), from -€95,541 to -€95,565
- Other operating charges -€1,249
down €1,249 (-100%), from €1,249 to €0
- Financial charges -€6
down €6 (-20.0%), from €30 to €24
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4 | €80 | +€76 | +2,141% |
| Current assets | 29/58 | €4 | €80 | +€76 | +2,141% |
| Cash at bank and in hand | 54/58 | €4 | €80 | +€76 | +2,141% |
| Total equity and liabilities | 10/49 | €4 | €80 | +€76 | +2,141% |
| Equity | 10/15 | -€19,438 | -€19,462 | -€24 | -0.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €1,103 | €1,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,103 | €1,103 | = | 0.0% |
| Legal reserve | 130 | €1,103 | €1,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,541 | -€95,565 | -€24 | 0.0% |
| Amounts payable | 17/49 | €19,442 | €19,542 | +€100 | +0.5% |
| Amounts payable within one year | 42/48 | €19,442 | €19,542 | +€100 | +0.5% |
| Other amounts payable | 47/48 | €19,442 | €19,542 | +€100 | +0.5% |
| Other operating charges | 640/8 | €1,249 | €0 | -€1,249 | -100% |
| Gross operating margin | 9900 | €0 | - | = | |
| Operating profit (loss) | 9901 | -€1,249 | €0 | +€1,249 | |
| Financial charges | 65/66B | €30 | €24 | -€6 | -20.0% |
| Recurring financial charges | 65 | €30 | €24 | -€6 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,279 | -€24 | +€1,255 | +98.1% |
| Profit (loss) for the period | 9904 | -€1,279 | -€24 | +€1,255 | +98.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,279 | -€24 | +€1,255 | +98.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.