L'HUITRIERE-EOLE: 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.
What changed
L'HUITRIERE-EOLE
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€164,246
2024 · -€266,489+€102,242
Equity
€22,211
2024 · €199,603-€177,393
Cash
€320,099
2024 · €537,957-€217,858
Balance sheet total
€1.5m
2024 · €1.8m-€303,433
Largest movements
Assets
- Cash -€217,858
down €217,858 (-40.5%), from €537,957 to €320,099
mainly Debts after one year (-€171,105) and Net result for the year (-€164,246)
- Tangible fixed assets -€108,506
down €108,506 (-14.6%), from €741,054 to €632,547
- Deferred charges and accrued income +€25,207
up €25,207 (+284%), from €8,880 to €34,087
Equity and liabilities
- Debts after one year -€171,105
down €171,105 (-40.5%), from €422,046 to €250,942
- Profit (loss) carried forward -€164,246
down €164,246 (-623%), from -€26,354 to -€190,600
- Accrued charges and deferred income +€136,466
up €136,466 (+175%), from €77,912 to €214,378
- Trade debts -€123,482
down €123,482 (-22.7%), from €544,271 to €420,788
- Tax, wage and social debts +€27,246
up €27,246 (+23.7%), from €114,842 to €142,088
of which Taxes: +€136,627
Income statement
- Gross operating margin +€96,431
up €96,431 (+7.9%), from €1.2m to €1.3m
- Financial income +€22,370
up €22,370 (+105%), from €21,303 to €43,673
- Staff costs +€14,378
up €14,378 (+1.1%), from €1.3m to €1.4m
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.
Result 2024
-€266,489
Gross operating margin
+€96,431
Staff costs
-€14,378
Depreciation
-€6,876
Write-downs
-€6,105
Other operating charges
+€5,276
Other operating items
+€6,814
Financial income
+€22,370
Financial charges
-€707
Taxes
-€583
Result 2025
-€164,246
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€4,105
Investment
-€25,200
Financing
-€188,553
Cash 2024
€537,957
From operations (derived)
-€4,105
Net result for the year
-€164,246
Depreciation
+€135,141
Stocks and contracts
-€14,958
Receivables within one year
+€15,798
Deferred charges and accrued income
-€25,207
Trade debts
-€123,482
Tax, wage and social debts
+€27,246
Advances received
+€9,137
Accrued charges and deferred income
+€136,466
Investment (derived)
-€25,200
Investment in fixed assets (net)
-€25,200
Financing
-€188,553
Debts after one year
-€171,105
Current portion of long-term debt
-€4,302
Contributions, distributions and other
-€13,146
Cash 2025
€320,099
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,814,218 | €1,510,785 | -€303,433 | -16.7% |
| Fixed assets | 21/28 | €784,510 | €674,569 | -€109,942 | -14.0% |
| Intangible fixed assets | 21 | €2,312 | €877 | -€1,435 | -62.1% |
| Tangible fixed assets | 22/27 | €741,054 | €632,547 | -€108,506 | -14.6% |
| Plant, machinery and equipment | 23 | €244,726 | €221,241 | -€23,485 | -9.6% |
| Furniture and vehicles | 24 | €182,440 | €140,679 | -€41,761 | -22.9% |
| Leasing and similar rights | 25 | €18,657 | €0 | -€18,657 | -100% |
| Other tangible fixed assets | 26 | €295,230 | €270,628 | -€24,602 | -8.3% |
| Financial fixed assets | 28 | €41,145 | €41,145 | = | 0.0% |
| Current assets | 29/58 | €1,029,707 | €836,216 | -€193,491 | -18.8% |
| Stocks and contracts in progress | 3 | €44,059 | €59,016 | +€14,958 | +33.9% |
| Stocks | 30/36 | €44,059 | €59,016 | +€14,958 | +33.9% |
| Amounts receivable within one year | 40/41 | €438,811 | €423,013 | -€15,798 | -3.6% |
| Trade receivables | 40 | €436,295 | €421,939 | -€14,356 | -3.3% |
| Other amounts receivable | 41 | €2,516 | €1,074 | -€1,442 | -57.3% |
| Cash at bank and in hand | 54/58 | €537,957 | €320,099 | -€217,858 | -40.5% |
| Deferred charges and accrued income | 490/1 | €8,880 | €34,087 | +€25,207 | +284% |
| Total equity and liabilities | 10/49 | €1,814,218 | €1,510,785 | -€303,433 | -16.7% |
| Equity | 10/15 | €199,603 | €22,211 | -€177,393 | -88.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €24,950 | €24,950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,354 | -€190,600 | -€164,246 | -623% |
| Investment grants | 15 | €139,007 | €125,861 | -€13,146 | -9.5% |
| Amounts payable | 17/49 | €1,614,614 | €1,488,574 | -€126,040 | -7.8% |
| Amounts payable after more than one year | 17 | €422,046 | €250,942 | -€171,105 | -40.5% |
| Financial debts | 170/4 | €422,046 | €250,942 | -€171,105 | -40.5% |
| Amounts payable within one year | 42/48 | €1,114,655 | €1,023,254 | -€91,401 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €191,116 | €186,814 | -€4,302 | -2.3% |
| Trade debts | 44 | €544,271 | €420,788 | -€123,482 | -22.7% |
| Suppliers | 440/4 | €544,271 | €420,788 | -€123,482 | -22.7% |
| Advances received on contracts in progress | 46 | €264,427 | €273,564 | +€9,137 | +3.5% |
| Taxes, remuneration and social security | 45 | €114,842 | €142,088 | +€27,246 | +23.7% |
| Taxes | 450/3 | €5,460 | €142,088 | +€136,627 | +2,502% |
| Remuneration and social security | 454/9 | €109,382 | - | -€109,382 | |
| Accrued charges and deferred income | 492/3 | €77,912 | €214,378 | +€136,466 | +175% |
| Remuneration, social security and pensions | 62 | €1,339,035 | €1,353,413 | +€14,378 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,265 | €135,141 | +€6,876 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,105 | +€6,105 | |
| Other operating charges | 640/8 | €14,477 | €9,202 | -€5,276 | -36.4% |
| Non-recurring operating charges | 66A | €7,481 | €667 | -€6,814 | -91.1% |
| Gross operating margin | 9900 | €1,221,930 | €1,318,361 | +€96,431 | +7.9% |
| Operating profit (loss) | 9901 | -€267,329 | -€186,167 | +€81,162 | +30.4% |
| Financial income | 75/76B | €21,303 | €43,673 | +€22,370 | +105% |
| Recurring financial income | 75 | €21,303 | €43,673 | +€22,370 | +105% |
| Financial charges | 65/66B | €19,873 | €20,580 | +€707 | +3.6% |
| Recurring financial charges | 65 | €19,873 | €20,580 | +€707 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | -€265,899 | -€163,074 | +€102,825 | +38.7% |
| Income taxes | 67/77 | €590 | €1,172 | +€583 | +98.9% |
| Profit (loss) for the period | 9904 | -€266,489 | -€164,246 | +€102,242 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€266,489 | -€164,246 | +€102,242 | +38.4% |
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 31 October 2026 via checked.be.