HOSTELLERIE D'HEROCK: 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.
HOSTELLERIE D'HEROCK
Largest movements
- Tangible fixed assets -€45,790
down €45,790 (-42.7%), from €107,350 to €61,560
- Receivables within one year +€45,008
up €45,008 (+24.2%), from €185,683 to €230,691
of which Trade receivables: +€24,152
- Cash -€19,196
no longer reported in 2025 (was €19,196)
mainly Receivables within one year (-€45,008) and Debts after one year (-€18,086)
- Stocks and contracts +€13,222
up €13,222 (+9.1%), from €145,114 to €158,335
- Reserves -€132,000
down €132,000 (-93.0%), from €142,000 to €10,000
of which Distributable reserves: -€132,000
- Profit (loss) carried forward +€129,479
up €129,479 (+154%), from €84,128 to €213,607
- Current portion of long-term debt +€24,163
up €24,163 (+183%), from €13,180 to €37,344
- Debts after one year -€18,086
down €18,086 (-35.9%), from €50,443 to €32,358
- Tax, wage and social debts -€15,563
down €15,563 (-39.7%), from €39,156 to €23,593
- Gross operating margin -€35,724
down €35,724 (-34.9%), from €102,393 to €66,669
- Taxes -€19,383
no longer reported in 2025 (was €19,383)
- Other operating charges +€16,979
up €16,979 (+131%), from €12,962 to €29,941
- Depreciation +€5,391
up €5,391 (+22.1%), from €24,347 to €29,738
- Financial charges +€5,367
up €5,367 (+114%), from €4,706 to €10,074
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 | €458,296 | €454,819 | -€3,477 | -0.8% |
| Fixed assets | 21/28 | €108,303 | €62,513 | -€45,790 | -42.3% |
| Tangible fixed assets | 22/27 | €107,350 | €61,560 | -€45,790 | -42.7% |
| Land and buildings | 22 | €8,894 | - | -€8,894 | |
| Plant, machinery and equipment | 23 | €24,787 | €5,043 | -€19,743 | -79.7% |
| Furniture and vehicles | 24 | €73,670 | €56,517 | -€17,153 | -23.3% |
| Financial fixed assets | 28 | €953 | €953 | = | 0.0% |
| Current assets | 29/58 | €349,993 | €392,306 | +€42,313 | +12.1% |
| Stocks and contracts in progress | 3 | €145,114 | €158,335 | +€13,222 | +9.1% |
| Stocks | 30/36 | €145,114 | €158,335 | +€13,222 | +9.1% |
| Amounts receivable within one year | 40/41 | €185,683 | €230,691 | +€45,008 | +24.2% |
| Trade receivables | 40 | €16,059 | €40,211 | +€24,152 | +150% |
| Other amounts receivable | 41 | €169,624 | €190,480 | +€20,856 | +12.3% |
| Current investments | 50/53 | - | €2,608 | +€2,608 | |
| Cash at bank and in hand | 54/58 | €19,196 | - | -€19,196 | |
| Deferred charges and accrued income | 490/1 | - | €672 | +€672 | |
| Total equity and liabilities | 10/49 | €458,296 | €454,819 | -€3,477 | -0.8% |
| Equity | 10/15 | €326,128 | €323,607 | -€2,521 | -0.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €142,000 | €10,000 | -€132,000 | -93.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €132,000 | - | -€132,000 | |
| Profit (loss) carried forward | 14 | €84,128 | €213,607 | +€129,479 | +154% |
| Amounts payable | 17/49 | €132,169 | €131,213 | -€956 | -0.7% |
| Amounts payable after more than one year | 17 | €50,443 | €32,358 | -€18,086 | -35.9% |
| Financial debts | 170/4 | €50,443 | €32,358 | -€18,086 | -35.9% |
| Amounts payable within one year | 42/48 | €81,562 | €94,746 | +€13,184 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €13,180 | €37,344 | +€24,163 | +183% |
| Financial debts | 43 | - | €14,885 | +€14,885 | |
| Credit institutions | 430/8 | - | €14,885 | +€14,885 | |
| Trade debts | 44 | €29,225 | €18,874 | -€10,352 | -35.4% |
| Suppliers | 440/4 | €29,225 | €18,874 | -€10,352 | -35.4% |
| Taxes, remuneration and social security | 45 | €39,156 | €23,593 | -€15,563 | -39.7% |
| Taxes | 450/3 | €39,156 | €23,593 | -€15,563 | -39.7% |
| Other amounts payable | 47/48 | - | €49 | +€49 | |
| Accrued charges and deferred income | 492/3 | €164 | €4,109 | +€3,946 | +2,413% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,347 | €29,738 | +€5,391 | +22.1% |
| Other operating charges | 640/8 | €12,962 | €29,941 | +€16,979 | +131% |
| Gross operating margin | 9900 | €102,393 | €66,669 | -€35,724 | -34.9% |
| Operating profit (loss) | 9901 | €65,083 | €6,990 | -€58,093 | -89.3% |
| Financial income | 75/76B | €1 | €563 | +€562 | +74,997% |
| Recurring financial income | 75 | €1 | €563 | +€562 | +74,997% |
| Financial charges | 65/66B | €4,706 | €10,074 | +€5,367 | +114% |
| Recurring financial charges | 65 | €4,706 | €10,074 | +€5,367 | +114% |
| Profit (loss) for the period before taxes | 9903 | €60,377 | -€2,521 | -€62,898 | |
| Income taxes | 67/77 | €19,383 | - | -€19,383 | |
| Profit (loss) for the period | 9904 | €40,994 | -€2,521 | -€43,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,994 | -€2,521 | -€43,515 |
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 18 October 2026 via checked.be.