PARKHOF HERENT: 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
PARKHOF HERENT
NACE 56.309, Food and beverage service activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€585,276
2024 · -€772,575+€187,299
Equity
-€11.2m
2024 · -€10.6m-€585,276
Cash
€14,979
2024 · €26,848-€11,870
Balance sheet total
€13.2m
2024 · €15.0m-€1.8m
Largest movements
Assets
- Tangible fixed assets -€1.6m
down €1.6m (-23.5%), from €6.8m to €5.2m
of which Leasing and similar rights: -€1.6m
- Receivables within one year -€195,269
down €195,269 (-2.4%), from €8.1m to €7.9m
of which Other amounts receivable: -€185,088
Equity and liabilities
- Debts after one year -€1.4m
down €1.4m (-6.3%), from €22.6m to €21.2m
of which Financial debts: -€1.9m
- Profit (loss) carried forward -€585,276
down €585,276 (-5.5%), from -€10.6m to -€11.2m
Income statement
- Gross operating margin +€162,228
up €162,228 (+7.3%), from €2.2m to €2.4m
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
-€772,575
Gross operating margin
+€162,228
Staff costs
+€16,535
Other operating charges
-€5,453
Financial income
-€30
Financial charges
+€14,024
Taxes
-€5
Result 2025
-€585,276
raises the resultlowers the result
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
+€1.3m
Investment
€0
Financing
-€1.3m
Cash 2024
€26,848
From operations (derived)
+€1.3m
Net result for the year
-€585,276
Depreciation
+€1.6m
Receivables within one year
+€195,269
Deferred charges and accrued income
-€1,324
Trade debts
-€17,068
Tax, wage and social debts
+€108,287
Accrued charges and deferred income
+€20,845
Financing
-€1.3m
Debts after one year
-€1.4m
Current portion of long-term debt
+€94,622
Cash 2025
€14,979
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,967,811 | €13,158,210 | -€1.8m | -12.1% |
| Fixed assets | 21/28 | €6,817,921 | €5,214,135 | -€1.6m | -23.5% |
| Tangible fixed assets | 22/27 | €6,817,921 | €5,214,135 | -€1.6m | -23.5% |
| Land and buildings | 22 | €3,797 | €3,436 | -€362 | -9.5% |
| Plant, machinery and equipment | 23 | €1,035 | €690 | -€345 | -33.3% |
| Leasing and similar rights | 25 | €6,813,088 | €5,210,009 | -€1.6m | -23.5% |
| Current assets | 29/58 | €8,149,890 | €7,944,076 | -€205,815 | -2.5% |
| Amounts receivable within one year | 40/41 | €8,118,854 | €7,923,585 | -€195,269 | -2.4% |
| Trade receivables | 40 | €284,560 | €274,379 | -€10,181 | -3.6% |
| Other amounts receivable | 41 | €7,834,294 | €7,649,206 | -€185,088 | -2.4% |
| Cash at bank and in hand | 54/58 | €26,848 | €14,979 | -€11,870 | -44.2% |
| Deferred charges and accrued income | 490/1 | €4,188 | €5,512 | +€1,324 | +31.6% |
| Total equity and liabilities | 10/49 | €14,967,811 | €13,158,210 | -€1.8m | -12.1% |
| Equity | 10/15 | -€10,605,675 | -€11,190,950 | -€585,276 | -5.5% |
| Profit (loss) carried forward | 14 | -€10,605,675 | -€11,190,950 | -€585,276 | -5.5% |
| Amounts payable | 17/49 | €25,573,486 | €24,349,161 | -€1.2m | -4.8% |
| Amounts payable after more than one year | 17 | €22,588,074 | €21,157,064 | -€1.4m | -6.3% |
| Financial debts | 170/4 | €13,051,474 | €11,182,564 | -€1.9m | -14.3% |
| Other amounts payable | 178/9 | €9,536,600 | €9,974,500 | +€437,900 | +4.6% |
| Amounts payable within one year | 42/48 | €2,873,499 | €3,059,340 | +€185,841 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €1,774,289 | €1,868,911 | +€94,622 | +5.3% |
| Trade debts | 44 | €770,612 | €753,544 | -€17,068 | -2.2% |
| Suppliers | 440/4 | €770,612 | €753,544 | -€17,068 | -2.2% |
| Taxes, remuneration and social security | 45 | €328,599 | €436,886 | +€108,287 | +33.0% |
| Taxes | 450/3 | €287,109 | €396,581 | +€109,472 | +38.1% |
| Remuneration and social security | 454/9 | €41,490 | €40,304 | -€1,186 | -2.9% |
| Accrued charges and deferred income | 492/3 | €111,912 | €132,757 | +€20,845 | +18.6% |
| Remuneration, social security and pensions | 62 | €376,561 | €360,026 | -€16,535 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,603,786 | €1,603,786 | = | 0.0% |
| Other operating charges | 640/8 | €238,573 | €244,026 | +€5,453 | +2.3% |
| Gross operating margin | 9900 | €2,218,505 | €2,380,733 | +€162,228 | +7.3% |
| Operating profit (loss) | 9901 | -€416 | €172,894 | +€173,310 | |
| Financial income | 75/76B | €35 | €5 | -€30 | -85.6% |
| Recurring financial income | 75 | €35 | €5 | -€30 | -85.6% |
| Financial charges | 65/66B | €772,034 | €758,010 | -€14,024 | -1.8% |
| Recurring financial charges | 65 | €772,034 | €758,010 | -€14,024 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€772,415 | -€585,111 | +€187,304 | +24.2% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.4% |
| Profit (loss) for the period | 9904 | -€772,575 | -€585,276 | +€187,299 | +24.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€772,575 | -€585,276 | +€187,299 | +24.2% |
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 16 October 2026 via checked.be.