Horecator Events: 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.
Horecator Events
Largest movements
- Cash -€1,272
down €1,272 (-28.4%), from €4,484 to €3,212
mainly Trade debts (-€2,802) and Tax, wage and social debts (-€1,375)
- Receivables within one year -€301
down €301 (-22.4%), from €1,343 to €1,042
of which Other amounts receivable: -€432
- Profit (loss) carried forward +€3,393
up €3,393 (+52.6%), from -€6,456 to -€3,063
- Trade debts -€2,802
down €2,802 (-54.7%), from €5,126 to €2,325
- Tax, wage and social debts -€1,375
down €1,375 (-73.6%), from €1,867 to €492
- Reserves -€790
down €790 (-100%), from €790 to €0
- Gross operating margin +€9,110
up €9,110, from -€5,768 to €3,342
- Financial charges +€69
up €69 (+49.9%), from €139 to €208
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 | €5,827 | €4,254 | -€1,574 | -27.0% |
| Current assets | 29/58 | €5,827 | €4,254 | -€1,574 | -27.0% |
| Amounts receivable within one year | 40/41 | €1,343 | €1,042 | -€301 | -22.4% |
| Trade receivables | 40 | €191 | €322 | +€131 | +68.4% |
| Other amounts receivable | 41 | €1,152 | €720 | -€432 | -37.5% |
| Cash at bank and in hand | 54/58 | €4,484 | €3,212 | -€1,272 | -28.4% |
| Total equity and liabilities | 10/49 | €5,827 | €4,254 | -€1,574 | -27.0% |
| Equity | 10/15 | -€1,166 | €1,437 | +€2,603 | |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €790 | €0 | -€790 | -100% |
| Distributable reserves | 133 | €790 | €0 | -€790 | -100% |
| Profit (loss) carried forward | 14 | -€6,456 | -€3,063 | +€3,393 | +52.6% |
| Amounts payable | 17/49 | €6,993 | €2,817 | -€4,177 | -59.7% |
| Amounts payable within one year | 42/48 | €6,993 | €2,817 | -€4,177 | -59.7% |
| Trade debts | 44 | €5,126 | €2,325 | -€2,802 | -54.7% |
| Suppliers | 440/4 | €5,126 | €2,325 | -€2,802 | -54.7% |
| Taxes, remuneration and social security | 45 | €1,867 | €492 | -€1,375 | -73.6% |
| Taxes | 450/3 | €1,867 | €492 | -€1,375 | -73.6% |
| Other operating charges | 640/8 | €575 | €531 | -€44 | -7.6% |
| Gross operating margin | 9900 | -€5,768 | €3,342 | +€9,110 | |
| Operating profit (loss) | 9901 | -€6,343 | €2,811 | +€9,154 | |
| Financial income | 75/76B | €26 | €0 | -€26 | -100% |
| Recurring financial income | 75 | €26 | €0 | -€26 | -100% |
| Financial charges | 65/66B | €139 | €208 | +€69 | +49.9% |
| Recurring financial charges | 65 | €139 | €208 | +€69 | +49.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,456 | €2,603 | +€9,059 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,456 | €2,603 | +€9,059 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,456 | €2,603 | +€9,059 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.