RESTAURANT D'HOEVE: what changed
RESTAURANT D'HOEVE
Largest movements
- Cash -€20,561
down €20,561 (-81.6%), from €25,193 to €4,632
mainly Net result for the year (-€28,270) and Trade debts (-€23,422)
- Receivables within one year -€16,991
down €16,991 (-75.7%), from €22,432 to €5,441
of which Trade receivables: -€17,224
- Tangible fixed assets -€13,349
down €13,349 (-10.1%), from €131,880 to €118,531
of which Land and buildings: -€10,187
- Profit (loss) carried forward -€28,270
down €28,270 (-59.3%), from -€47,635 to -€75,905
- Trade debts -€23,422
down €23,422 (-28.2%), from €83,040 to €59,619
- Tax, wage and social debts -€3,830
down €3,830 (-10.3%), from €37,282 to €33,451
of which Taxes: -€7,950
- Accrued charges and deferred income +€3,191
up €3,191 (+375%), from €850 to €4,041
- Gross operating margin -€31,961
down €31,961 (-20.4%), from €156,959 to €124,998
- Financial charges -€13,624
down €13,624 (-59.3%), from €22,977 to €9,353
- Staff costs -€5,379
down €5,379 (-3.9%), from €136,932 to €131,553
- Financial income +€2,564
up €2,564 (+2,362%), from €109 to €2,672
- Depreciation -€2,129
down €2,129 (-13.8%), from €15,478 to €13,349
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,584 | €154,881 | -€51,703 | -25.0% |
| Fixed assets | 21/28 | €132,772 | €119,423 | -€13,349 | -10.1% |
| Tangible fixed assets | 22/27 | €131,880 | €118,531 | -€13,349 | -10.1% |
| Land and buildings | 22 | €120,876 | €110,690 | -€10,187 | -8.4% |
| Plant, machinery and equipment | 23 | €1,870 | €640 | -€1,231 | -65.8% |
| Furniture and vehicles | 24 | €236 | - | -€236 | |
| Other tangible fixed assets | 26 | €8,897 | €7,202 | -€1,696 | -19.1% |
| Financial fixed assets | 28 | €892 | €892 | = | 0.0% |
| Current assets | 29/58 | €73,811 | €35,457 | -€38,354 | -52.0% |
| Stocks and contracts in progress | 3 | €26,186 | €24,121 | -€2,065 | -7.9% |
| Stocks | 30/36 | €26,186 | €24,121 | -€2,065 | -7.9% |
| Amounts receivable within one year | 40/41 | €22,432 | €5,441 | -€16,991 | -75.7% |
| Trade receivables | 40 | €22,320 | €5,096 | -€17,224 | -77.2% |
| Other amounts receivable | 41 | €112 | €345 | +€233 | +208% |
| Cash at bank and in hand | 54/58 | €25,193 | €4,632 | -€20,561 | -81.6% |
| Deferred charges and accrued income | 490/1 | - | €1,263 | +€1,263 | |
| Total equity and liabilities | 10/49 | €206,584 | €154,881 | -€51,703 | -25.0% |
| Equity | 10/15 | €48,507 | €20,237 | -€28,270 | -58.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,542 | €77,542 | = | 0.0% |
| Distributable reserves | 133 | €77,542 | €77,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,635 | -€75,905 | -€28,270 | -59.3% |
| Amounts payable | 17/49 | €158,076 | €134,644 | -€23,433 | -14.8% |
| Amounts payable within one year | 42/48 | €157,226 | €130,603 | -€26,623 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €1,386 | - | -€1,386 | |
| Trade debts | 44 | €83,040 | €59,619 | -€23,422 | -28.2% |
| Suppliers | 440/4 | €83,040 | €59,619 | -€23,422 | -28.2% |
| Taxes, remuneration and social security | 45 | €37,282 | €33,451 | -€3,830 | -10.3% |
| Taxes | 450/3 | €20,107 | €12,157 | -€7,950 | -39.5% |
| Remuneration and social security | 454/9 | €17,175 | €21,295 | +€4,120 | +24.0% |
| Other amounts payable | 47/48 | €35,518 | €37,533 | +€2,015 | +5.7% |
| Accrued charges and deferred income | 492/3 | €850 | €4,041 | +€3,191 | +375% |
| Remuneration, social security and pensions | 62 | €136,932 | €131,553 | -€5,379 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,478 | €13,349 | -€2,129 | -13.8% |
| Other operating charges | 640/8 | €1,724 | €1,686 | -€38 | -2.2% |
| Gross operating margin | 9900 | €156,959 | €124,998 | -€31,961 | -20.4% |
| Operating profit (loss) | 9901 | €2,825 | -€21,590 | -€24,415 | |
| Financial income | 75/76B | €109 | €2,672 | +€2,564 | +2,362% |
| Recurring financial income | 75 | €109 | €2,672 | +€2,564 | +2,362% |
| Financial charges | 65/66B | €22,977 | €9,353 | -€13,624 | -59.3% |
| Recurring financial charges | 65 | €22,977 | €9,353 | -€13,624 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,044 | -€28,270 | -€8,227 | -41.0% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | -€20,061 | -€28,270 | -€8,209 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,061 | -€28,270 | -€8,209 | -40.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.