HRC-BENLAUD: what changed
What changed
HRC-BENLAUD
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€36,220
2024 · -€260-€35,960
Equity
-€27,993
2024 · €41,366-€69,359
Cash
€6,453
2024 · €8,597-€2,144
Balance sheet total
€360,638
2024 · €407,846-€47,207
Largest movements
Assets
- Tangible fixed assets -€46,465
down €46,465 (-11.9%), from €391,794 to €345,329
Equity and liabilities
- Other debts +€49,546
up €49,546 (+60.5%), from €81,929 to €131,475
- Profit (loss) carried forward -€36,220
down €36,220 (-349%), from -€10,373 to -€46,593
- Reserves -€33,139
down €33,139 (-100%), from €33,139 to €0
- Debts after one year -€31,053
down €31,053 (-14.5%), from €214,281 to €183,228
- Tax, wage and social debts +€7,154
up €7,154 (+112%), from €6,368 to €13,521
of which Taxes: +€6,099
Income statement
- Gross operating margin -€35,982
down €35,982 (-49.7%), from €72,359 to €36,377
- Financial charges -€1,620
down €1,620 (-19.8%), from €8,183 to €6,563
- Other operating charges +€894
up €894 (+31.1%), from €2,875 to €3,769
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.
Result 2024
-€260
Gross operating margin
-€35,982
Staff costs
-€66
Depreciation
-€558
Other operating charges
-€894
Financial income
-€80
Financial charges
+€1,620
Result 2025
-€36,220
raises the resultlowers the result
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.
From operations
+€65,742
Investment
€0
Financing
-€67,886
Cash 2024
€8,597
From operations (derived)
+€65,742
Net result for the year
-€36,220
Depreciation
+€46,465
Stocks and contracts
-€125
Receivables within one year
-€882
Deferred charges and accrued income
-€395
Trade debts
+€199
Tax, wage and social debts
+€7,154
Other debts
+€49,546
Financing
-€67,886
Debts after one year
-€31,053
Current portion of long-term debt
-€3,695
Contributions, distributions and other
-€33,139
Cash 2025
€6,453
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €407,846 | €360,638 | -€47,207 | -11.6% |
| Fixed assets | 21/28 | €391,794 | €345,329 | -€46,465 | -11.9% |
| Tangible fixed assets | 22/27 | €391,794 | €345,329 | -€46,465 | -11.9% |
| Land and buildings | 22 | €297,079 | €282,180 | -€14,899 | -5.0% |
| Plant, machinery and equipment | 23 | €34,775 | €21,992 | -€12,783 | -36.8% |
| Furniture and vehicles | 24 | €7,429 | €3,928 | -€3,502 | -47.1% |
| Leasing and similar rights | 25 | €51,362 | €36,448 | -€14,914 | -29.0% |
| Other tangible fixed assets | 26 | €1,149 | €781 | -€368 | -32.0% |
| Current assets | 29/58 | €16,051 | €15,309 | -€742 | -4.6% |
| Stocks and contracts in progress | 3 | €5,102 | €5,226 | +€125 | +2.4% |
| Stocks | 30/36 | €5,102 | €5,226 | +€125 | +2.4% |
| Amounts receivable within one year | 40/41 | €274 | €1,156 | +€882 | +322% |
| Trade receivables | 40 | €0 | €812 | +€812 | +369,182% |
| Other amounts receivable | 41 | €274 | €343 | +€70 | +25.5% |
| Cash at bank and in hand | 54/58 | €8,597 | €6,453 | -€2,144 | -24.9% |
| Deferred charges and accrued income | 490/1 | €2,079 | €2,474 | +€395 | +19.0% |
| Total equity and liabilities | 10/49 | €407,846 | €360,638 | -€47,207 | -11.6% |
| Equity | 10/15 | €41,366 | -€27,993 | -€69,359 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,139 | €0 | -€33,139 | -100% |
| Distributable reserves | 133 | €33,139 | €0 | -€33,139 | -100% |
| Profit (loss) carried forward | 14 | -€10,373 | -€46,593 | -€36,220 | -349% |
| Amounts payable | 17/49 | €366,480 | €388,631 | +€22,151 | +6.0% |
| Amounts payable after more than one year | 17 | €214,281 | €183,228 | -€31,053 | -14.5% |
| Financial debts | 170/4 | €214,281 | €183,228 | -€31,053 | -14.5% |
| Amounts payable within one year | 42/48 | €152,199 | €205,404 | +€53,204 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €34,748 | €31,053 | -€3,695 | -10.6% |
| Trade debts | 44 | €29,155 | €29,354 | +€199 | +0.7% |
| Suppliers | 440/4 | €29,155 | €29,354 | +€199 | +0.7% |
| Taxes, remuneration and social security | 45 | €6,368 | €13,521 | +€7,154 | +112% |
| Taxes | 450/3 | €5,943 | €12,042 | +€6,099 | +103% |
| Remuneration and social security | 454/9 | €424 | €1,479 | +€1,055 | +249% |
| Other amounts payable | 47/48 | €81,929 | €131,475 | +€49,546 | +60.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,742 | €15,808 | +€66 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,907 | €46,465 | +€558 | +1.2% |
| Other operating charges | 640/8 | €2,875 | €3,769 | +€894 | +31.1% |
| Gross operating margin | 9900 | €72,359 | €36,377 | -€35,982 | -49.7% |
| Operating profit (loss) | 9901 | €7,835 | -€29,665 | -€37,501 | |
| Financial income | 75/76B | €88 | €8 | -€80 | -90.4% |
| Recurring financial income | 75 | €88 | €8 | -€80 | -90.4% |
| Financial charges | 65/66B | €8,183 | €6,563 | -€1,620 | -19.8% |
| Recurring financial charges | 65 | €8,183 | €6,563 | -€1,620 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€260 | -€36,220 | -€35,960 | -13,828% |
| Profit (loss) for the period | 9904 | -€260 | -€36,220 | -€35,960 | -13,828% |
| Profit (loss) for the period to be appropriated | 9905 | -€260 | -€36,220 | -€35,960 | -13,828% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 6 November 2026 via checked.be.