A.W. -CATERING: 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.
A.W. -CATERING
Largest movements
- Cash -€28,351
down €28,351 (-59.1%), from €47,938 to €19,587
mainly Current investments (-€26,854) and Investment in fixed assets (net) (-€15,834)
- Current investments +€26,854
new in 2025: €26,854
- Tangible fixed assets +€5,837
up €5,837 (+22.4%), from €26,072 to €31,909
- Deferred charges and accrued income -€2,232
down €2,232 (-62.3%), from €3,581 to €1,348
- Tax, wage and social debts +€2,387
up €2,387 (+11.7%), from €20,400 to €22,787
of which Taxes: +€5,940
- Debts after one year -€2,155
down €2,155 (-34.1%), from €6,324 to €4,169
- Current portion of long-term debt +€1,487
up €1,487 (+50.1%), from €2,968 to €4,455
- Trade debts +€1,088
up €1,088 (+8.7%), from €12,548 to €13,636
- Depreciation +€2,495
up €2,495 (+33.2%), from €7,503 to €9,998
- Staff costs +€1,855
up €1,855 (+1.7%), from €110,367 to €112,222
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 | €91,726 | €93,741 | +€2,015 | +2.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,095 | €31,932 | +€5,837 | +22.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €26,072 | €31,909 | +€5,837 | +22.4% |
| Plant, machinery and equipment | 23 | €8,711 | €10,950 | +€2,239 | +25.7% |
| Furniture and vehicles | 24 | €3,595 | €4,887 | +€1,293 | +36.0% |
| Other tangible fixed assets | 26 | €13,766 | €16,071 | +€2,305 | +16.7% |
| Financial fixed assets | 28 | €23 | €23 | = | 0.0% |
| Current assets | 29/58 | €65,630 | €61,809 | -€3,821 | -5.8% |
| Stocks and contracts in progress | 3 | €8,400 | €8,300 | -€100 | -1.2% |
| Stocks | 30/36 | €8,400 | €8,300 | -€100 | -1.2% |
| Amounts receivable within one year | 40/41 | €5,711 | €5,720 | +€9 | +0.2% |
| Trade receivables | 40 | €1,800 | €2,956 | +€1,156 | +64.2% |
| Other amounts receivable | 41 | €3,911 | €2,764 | -€1,148 | -29.3% |
| Current investments | 50/53 | - | €26,854 | +€26,854 | |
| Cash at bank and in hand | 54/58 | €47,938 | €19,587 | -€28,351 | -59.1% |
| Deferred charges and accrued income | 490/1 | €3,581 | €1,348 | -€2,232 | -62.3% |
| Total equity and liabilities | 10/49 | €91,726 | €93,741 | +€2,015 | +2.2% |
| Equity | 10/15 | €44,662 | €44,165 | -€498 | -1.1% |
| Contributions | 10/11 | €13,634 | €13,634 | = | 0.0% |
| Reserves | 13 | €31,028 | €30,530 | -€498 | -1.6% |
| Distributable reserves | 133 | €31,028 | €30,530 | -€498 | -1.6% |
| Amounts payable | 17/49 | €47,063 | €49,576 | +€2,513 | +5.3% |
| Amounts payable after more than one year | 17 | €6,324 | €4,169 | -€2,155 | -34.1% |
| Financial debts | 170/4 | €6,324 | €4,169 | -€2,155 | -34.1% |
| Amounts payable within one year | 42/48 | €40,739 | €45,407 | +€4,668 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €2,968 | €4,455 | +€1,487 | +50.1% |
| Trade debts | 44 | €12,548 | €13,636 | +€1,088 | +8.7% |
| Suppliers | 440/4 | €12,548 | €13,636 | +€1,088 | +8.7% |
| Taxes, remuneration and social security | 45 | €20,400 | €22,787 | +€2,387 | +11.7% |
| Taxes | 450/3 | €6,885 | €12,825 | +€5,940 | +86.3% |
| Remuneration and social security | 454/9 | €13,515 | €9,963 | -€3,553 | -26.3% |
| Other amounts payable | 47/48 | €4,823 | €4,529 | -€294 | -6.1% |
| Remuneration, social security and pensions | 62 | €110,367 | €112,222 | +€1,855 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,503 | €9,998 | +€2,495 | +33.2% |
| Other operating charges | 640/8 | €2,659 | €2,371 | -€288 | -10.8% |
| Gross operating margin | 9900 | €127,247 | €128,329 | +€1,081 | +0.8% |
| Operating profit (loss) | 9901 | €6,719 | €3,739 | -€2,980 | -44.4% |
| Financial income | 75/76B | €72 | €454 | +€382 | +532% |
| Recurring financial income | 75 | €72 | €454 | +€382 | +532% |
| Financial charges | 65/66B | €3,684 | €4,405 | +€721 | +19.6% |
| Recurring financial charges | 65 | €3,684 | €4,405 | +€721 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €3,107 | -€213 | -€3,320 | |
| Income taxes | 67/77 | €536 | €285 | -€251 | -46.8% |
| Profit (loss) for the period | 9904 | €2,571 | -€498 | -€3,069 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,571 | -€498 | -€3,069 |
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 14 October 2026 via checked.be.