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HQ: what changed

Two fiscal 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.

What changed

HQ

BE 0803.239.875
NACE 56.301, Cafés and bars
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€10,407
2024 · -€16,712+€6,304
Equity
-€22,119
2024 · -€11,712-€10,407
Cash
€339
2024 · €7+€332
Balance sheet total
€48,226
2024 · €66,942-€18,717

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€19,107

    down €19,107 (-90.7%), from €21,068 to €1,962

    of which Trade receivables: -€21,068

Equity and liabilities
  • Trade debts -€62,053

    down €62,053 (-99.4%), from €62,454 to €401

  • Other debts +€53,744

    up €53,744 (+331.8%), from €16,200 to €69,944

  • Profit (loss) carried forward -€10,407

    down €10,407 (-62.3%), from -€16,712 to -€27,119

Income statement
  • Purchases and services -€11,043

    no longer reported in 2025 (was €11,043)

  • Gross operating margin +€6,946

    up €6,946 (+62.9%), from -€11,043 to -€4,097

  • Depreciation +€330

    up €330 (+6.0%), from €5,544 to €5,874

  • Financial charges +€218

    up €218 (+174.0%), from €125 to €343

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€16,712
Gross operating margin +€6,946
Depreciation -€330
Other operating charges -€94
Financial charges -€218
Result 2025 -€10,407

Cash bridge derived

cash 2024 to 2025

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.

From operations +€6,264
Investment -€5,932
Financing €0
Cash 2024 €7
Net result for the year -€10,407
Depreciation +€5,874
Receivables within one year +€19,107
Trade debts -€62,053
Other debts +€53,744
Investment in fixed assets (net) -€5,932
Cash 2025 €339
Every line side by side 30 lines
Line Code 2024 2025 Change %
Total assets 20/58 €66,942 €48,226 -€18,717 -28.0%
Fixed assets 21/28 €45,867 €45,926 +€58 +0.1%
Tangible fixed assets 22/27 €45,867 €45,926 +€58 +0.1%
Plant, machinery and equipment 23 €970 €6,087 +€5,117 +527.8%
Furniture and vehicles 24 €509 €382 -€127 -25.0%
Other tangible fixed assets 26 €44,389 €39,457 -€4,932 -11.1%
Current assets 29/58 €21,075 €2,300 -€18,775 -89.1%
Amounts receivable within one year 40/41 €21,068 €1,962 -€19,107 -90.7%
Trade receivables 40 €21,068 €0 -€21,068 -100.0%
Other amounts receivable 41 - €1,962 +€1,962
Cash at bank and in hand 54/58 €7 €339 +€332 +5068.9%
Total equity and liabilities 10/49 €66,942 €48,226 -€18,717 -28.0%
Equity 10/15 -€11,712 -€22,119 -€10,407 -88.9%
Contributions 10/11 €5,000 €5,000 = 0.0%
Profit (loss) carried forward 14 -€16,712 -€27,119 -€10,407 -62.3%
Amounts payable 17/49 €78,654 €70,345 -€8,309 -10.6%
Amounts payable within one year 42/48 €78,654 €70,345 -€8,309 -10.6%
Trade debts 44 €62,454 €401 -€62,053 -99.4%
Suppliers 440/4 €62,454 €401 -€62,053 -99.4%
Other amounts payable 47/48 €16,200 €69,944 +€53,744 +331.8%
Goods, raw materials, services and sundry goods 60/61 €11,043 - -€11,043
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,544 €5,874 +€330 +6.0%
Other operating charges 640/8 - €94 +€94
Gross operating margin 9900 -€11,043 -€4,097 +€6,946 +62.9%
Operating profit (loss) 9901 -€16,587 -€10,065 +€6,522 +39.3%
Financial charges 65/66B €125 €343 +€218 +174.0%
Recurring financial charges 65 €125 €343 +€218 +174.0%
Profit (loss) for the period before taxes 9903 -€16,712 -€10,407 +€6,304 +37.7%
Profit (loss) for the period 9904 -€16,712 -€10,407 +€6,304 +37.7%
Profit (loss) for the period to be appropriated 9905 -€16,712 -€10,407 +€6,304 +37.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.