A&C Catering: what changed
Two fiscal 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.
A&C Catering
Largest movements
- Receivables within one year +€33,338
up €33,338 (+60.5%), from €55,068 to €88,406
of which Trade receivables: +€18,156
- Cash -€12,150
down €12,150 (-24.7%), from €49,204 to €37,054
mainly Receivables within one year (-€33,338) and Advances received (-€8,006)
- Deferred charges and accrued income +€2,779
up €2,779 (+34.4%), from €8,075 to €10,854
- Tangible fixed assets -€2,541
down €2,541 (-27.3%), from €9,314 to €6,773
of which Plant, machinery and equipment: -€1,873
- Tax, wage and social debts +€14,056
up €14,056 (+43.2%), from €32,516 to €46,573
of which Remuneration and social security: +€8,950
- Accrued charges and deferred income +€9,542
new in 2025: €9,542
- Advances received -€8,006
down €8,006 (-51.3%), from €15,593 to €7,587
- Profit (loss) carried forward +€7,867
up €7,867 (+19.3%), from €40,806 to €48,673
- Trade debts -€2,234
down €2,234 (-8.4%), from €26,479 to €24,245
- Staff costs +€120,343
up €120,343 (+126.5%), from €95,157 to €215,500
- Gross operating margin +€87,307
up €87,307 (+54.1%), from €161,321 to €248,628
- Financial charges +€4,748
up €4,748 (+189.8%), from €2,501 to €7,250
- Taxes -€3,694
down €3,694 (-29.2%), from €12,635 to €8,941
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.
Cash bridge derived
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 | €123,395 | €144,621 | +€21,226 | +17.2% |
| Fixed assets | 21/28 | €11,048 | €8,307 | -€2,741 | -24.8% |
| Intangible fixed assets | 21 | €1,733 | €1,533 | -€200 | -11.5% |
| Tangible fixed assets | 22/27 | €9,314 | €6,773 | -€2,541 | -27.3% |
| Plant, machinery and equipment | 23 | €6,244 | €4,371 | -€1,873 | -30.0% |
| Furniture and vehicles | 24 | €3,070 | €2,402 | -€668 | -21.8% |
| Current assets | 29/58 | €112,347 | €136,314 | +€23,967 | +21.3% |
| Amounts receivable within one year | 40/41 | €55,068 | €88,406 | +€33,338 | +60.5% |
| Trade receivables | 40 | €40,216 | €58,373 | +€18,156 | +45.1% |
| Other amounts receivable | 41 | €14,852 | €30,033 | +€15,182 | +102.2% |
| Cash at bank and in hand | 54/58 | €49,204 | €37,054 | -€12,150 | -24.7% |
| Deferred charges and accrued income | 490/1 | €8,075 | €10,854 | +€2,779 | +34.4% |
| Total equity and liabilities | 10/49 | €123,395 | €144,621 | +€21,226 | +17.2% |
| Equity | 10/15 | €48,806 | €56,673 | +€7,867 | +16.1% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,806 | €48,673 | +€7,867 | +19.3% |
| Amounts payable | 17/49 | €74,588 | €87,947 | +€13,359 | +17.9% |
| Amounts payable within one year | 42/48 | €74,588 | €78,405 | +€3,817 | +5.1% |
| Trade debts | 44 | €26,479 | €24,245 | -€2,234 | -8.4% |
| Suppliers | 440/4 | €26,479 | €24,245 | -€2,234 | -8.4% |
| Advances received on contracts in progress | 46 | €15,593 | €7,587 | -€8,006 | -51.3% |
| Taxes, remuneration and social security | 45 | €32,516 | €46,573 | +€14,056 | +43.2% |
| Taxes | 450/3 | €17,753 | €22,860 | +€5,107 | +28.8% |
| Remuneration and social security | 454/9 | €14,764 | €23,713 | +€8,950 | +60.6% |
| Accrued charges and deferred income | 492/3 | - | €9,542 | +€9,542 | |
| Remuneration, social security and pensions | 62 | €95,157 | €215,500 | +€120,343 | +126.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,306 | €5,203 | -€103 | -1.9% |
| Other operating charges | 640/8 | €4,270 | €5,148 | +€878 | +20.6% |
| Non-recurring operating charges | 66A | €1,519 | €0 | -€1,519 | -100.0% |
| Gross operating margin | 9900 | €161,321 | €248,628 | +€87,307 | +54.1% |
| Operating profit (loss) | 9901 | €55,069 | €22,777 | -€32,292 | -58.6% |
| Financial income | 75/76B | €874 | €1,281 | +€408 | +46.6% |
| Recurring financial income | 75 | €874 | €1,281 | +€408 | +46.6% |
| Financial charges | 65/66B | €2,501 | €7,250 | +€4,748 | +189.8% |
| Recurring financial charges | 65 | €2,501 | €7,250 | +€4,748 | +189.8% |
| Profit (loss) for the period before taxes | 9903 | €53,441 | €16,808 | -€36,633 | -68.5% |
| Income taxes | 67/77 | €12,635 | €8,941 | -€3,694 | -29.2% |
| Profit (loss) for the period | 9904 | €40,806 | €7,867 | -€32,939 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,806 | €7,867 | -€32,939 | -80.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.