PROOST HORECA GROOTHANDEL: 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.
PROOST HORECA GROOTHANDEL
Largest movements
- Stocks and contracts -€62,199
down €62,199 (-56.2%), from €110,749 to €48,550
- Receivables within one year +€56,141
up €56,141 (+81.6%), from €68,806 to €124,947
of which Other amounts receivable: +€43,714
- Cash +€49,250
up €49,250 (+883%), from €5,577 to €54,827
mainly Stocks and contracts (+€62,199) and Other debts (+€30,592)
- Tangible fixed assets -€8,859
down €8,859 (-87.2%), from €10,159 to €1,300
of which Furniture and vehicles: -€7,800
- Receivables after one year +€3,067
up €3,067 (+5.6%), from €55,068 to €58,135
- Other debts +€30,592
up €30,592 (+42.3%), from €72,283 to €102,875
- Reserves +€20,939
up €20,939 (+28.0%), from €74,809 to €95,748
of which Distributable reserves: +€24,038
- Trade debts -€8,852
down €8,852 (-59.2%), from €14,949 to €6,098
- Short-term financial debts -€5,000
down €5,000 (-9.1%), from €55,000 to €50,000
of which Other loans: -€5,000
- Financial charges -€9,398
down €9,398 (-74.9%), from €12,544 to €3,146
- Other operating charges -€7,509
down €7,509 (-100.0%), from €7,510 to €1
- Gross operating margin -€4,075
down €4,075 (-9.9%), from €41,114 to €37,039
- Taxes +€3,217
up €3,217 (+45.6%), from €7,052 to €10,268
- Depreciation -€2,270
down €2,270 (-22.5%), from €10,070 to €7,800
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 | €250,462 | €287,758 | +€37,297 | +14.9% |
| Fixed assets | 21/28 | €10,159 | €1,300 | -€8,859 | -87.2% |
| Tangible fixed assets | 22/27 | €10,159 | €1,300 | -€8,859 | -87.2% |
| Plant, machinery and equipment | 23 | €758 | €0 | -€758 | -100% |
| Furniture and vehicles | 24 | €9,100 | €1,300 | -€7,800 | -85.7% |
| Leasing and similar rights | 25 | €301 | €0 | -€301 | -100% |
| Current assets | 29/58 | €240,303 | €286,458 | +€46,156 | +19.2% |
| Amounts receivable after more than one year | 29 | €55,068 | €58,135 | +€3,067 | +5.6% |
| Other amounts receivable | 291 | €55,068 | €58,135 | +€3,067 | +5.6% |
| Stocks and contracts in progress | 3 | €110,749 | €48,550 | -€62,199 | -56.2% |
| Stocks | 30/36 | €110,749 | €48,550 | -€62,199 | -56.2% |
| Amounts receivable within one year | 40/41 | €68,806 | €124,947 | +€56,141 | +81.6% |
| Trade receivables | 40 | €42,968 | €55,395 | +€12,427 | +28.9% |
| Other amounts receivable | 41 | €25,838 | €69,551 | +€43,714 | +169% |
| Cash at bank and in hand | 54/58 | €5,577 | €54,827 | +€49,250 | +883% |
| Deferred charges and accrued income | 490/1 | €104 | €0 | -€104 | -100% |
| Total equity and liabilities | 10/49 | €250,462 | €287,758 | +€37,297 | +14.9% |
| Equity | 10/15 | €105,796 | €126,735 | +€20,939 | +19.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €74,809 | €95,748 | +€20,939 | +28.0% |
| Non-distributable reserves | 130/1 | €3,099 | €0 | -€3,099 | -100% |
| Reserves not available under the articles | 1311 | €3,099 | €0 | -€3,099 | -100% |
| Distributable reserves | 133 | €71,710 | €95,748 | +€24,038 | +33.5% |
| Amounts payable | 17/49 | €144,666 | €161,024 | +€16,358 | +11.3% |
| Amounts payable within one year | 42/48 | €144,666 | €161,024 | +€16,358 | +11.3% |
| Financial debts | 43 | €55,000 | €50,000 | -€5,000 | -9.1% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Other loans | 439 | €5,000 | €0 | -€5,000 | -100% |
| Trade debts | 44 | €14,949 | €6,098 | -€8,852 | -59.2% |
| Suppliers | 440/4 | €14,949 | €6,098 | -€8,852 | -59.2% |
| Taxes, remuneration and social security | 45 | €2,434 | €2,052 | -€382 | -15.7% |
| Taxes | 450/3 | €2,434 | €2,052 | -€382 | -15.7% |
| Other amounts payable | 47/48 | €72,283 | €102,875 | +€30,592 | +42.3% |
| Non-recurring operating income | 76A | €0 | €2,200 | +€2,200 | |
| Remuneration, social security and pensions | 62 | €108 | €289 | +€182 | +169% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,070 | €7,800 | -€2,270 | -22.5% |
| Other operating charges | 640/8 | €7,510 | €1 | -€7,509 | -100.0% |
| Non-recurring operating charges | 66A | €415 | €1,059 | +€644 | +155% |
| Gross operating margin | 9900 | €41,114 | €37,039 | -€4,075 | -9.9% |
| Operating profit (loss) | 9901 | €23,011 | €27,889 | +€4,878 | +21.2% |
| Financial income | 75/76B | €6,525 | €6,464 | -€61 | -0.9% |
| Recurring financial income | 75 | €6,525 | €6,464 | -€61 | -0.9% |
| Financial charges | 65/66B | €12,544 | €3,146 | -€9,398 | -74.9% |
| Recurring financial charges | 65 | €12,544 | €3,146 | -€9,398 | -74.9% |
| Profit (loss) for the period before taxes | 9903 | €16,992 | €31,207 | +€14,215 | +83.7% |
| Income taxes | 67/77 | €7,052 | €10,268 | +€3,217 | +45.6% |
| Profit (loss) for the period | 9904 | €9,941 | €20,939 | +€10,998 | +111% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €9,941 | €20,939 | +€10,998 | +111% |
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 23 October 2026 via checked.be.