AERO 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.
AERO CATERING
Largest movements
- Receivables within one year +€228,356
up €228,356 (+34.8%), from €655,875 to €884,231
of which Other amounts receivable: +€560,366
- Cash -€73,284
down €73,284 (-30.2%), from €242,298 to €169,014
mainly Receivables within one year (-€228,356) and Trade debts (-€83,039)
- Profit (loss) carried forward +€260,905
up €260,905 (+55.2%), from €472,485 to €733,390
- Trade debts -€83,039
down €83,039 (-31.5%), from €263,217 to €180,178
- Tax, wage and social debts -€47,789
down €47,789 (-37.1%), from €128,702 to €80,913
- Short-term financial debts +€24,089
up €24,089 (+81.9%), from €29,419 to €53,508
- Write-downs +€101,673
up €101,673, from €0 to €101,673
- Gross operating margin -€58,353
down €58,353 (-11.5%), from €507,173 to €448,820
- Taxes -€49,447
down €49,447 (-36.0%), from €137,168 to €87,721
- Financial income +€7,398
up €7,398 (+131%), from €5,663 to €13,061
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 | €915,022 | €1,067,607 | +€152,585 | +16.7% |
| Fixed assets | 21/28 | €13,743 | €11,156 | -€2,588 | -18.8% |
| Tangible fixed assets | 22/27 | €13,718 | €11,131 | -€2,588 | -18.9% |
| Plant, machinery and equipment | 23 | €13,718 | €11,131 | -€2,588 | -18.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €901,278 | €1,056,451 | +€155,173 | +17.2% |
| Amounts receivable within one year | 40/41 | €655,875 | €884,231 | +€228,356 | +34.8% |
| Trade receivables | 40 | €562,185 | €230,175 | -€332,010 | -59.1% |
| Other amounts receivable | 41 | €93,689 | €654,056 | +€560,366 | +598% |
| Cash at bank and in hand | 54/58 | €242,298 | €169,014 | -€73,284 | -30.2% |
| Deferred charges and accrued income | 490/1 | €3,106 | €3,207 | +€101 | +3.2% |
| Total equity and liabilities | 10/49 | €915,022 | €1,067,607 | +€152,585 | +16.7% |
| Equity | 10/15 | €491,085 | €751,990 | +€260,905 | +53.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €472,485 | €733,390 | +€260,905 | +55.2% |
| Amounts payable | 17/49 | €423,937 | €315,616 | -€108,320 | -25.6% |
| Amounts payable within one year | 42/48 | €423,937 | €315,616 | -€108,320 | -25.6% |
| Financial debts | 43 | €29,419 | €53,508 | +€24,089 | +81.9% |
| Other loans | 439 | €29,419 | €53,508 | +€24,089 | +81.9% |
| Trade debts | 44 | €263,217 | €180,178 | -€83,039 | -31.5% |
| Suppliers | 440/4 | €263,217 | €180,178 | -€83,039 | -31.5% |
| Taxes, remuneration and social security | 45 | €128,702 | €80,913 | -€47,789 | -37.1% |
| Taxes | 450/3 | €128,702 | €80,913 | -€47,789 | -37.1% |
| Other amounts payable | 47/48 | €2,599 | €1,018 | -€1,581 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,328 | €7,836 | -€2,492 | -24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €101,673 | +€101,673 | |
| Other operating charges | 640/8 | €4,421 | €1,272 | -€3,149 | -71.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €507,173 | €448,820 | -€58,353 | -11.5% |
| Operating profit (loss) | 9901 | €492,424 | €338,038 | -€154,386 | -31.4% |
| Financial income | 75/76B | €5,663 | €13,061 | +€7,398 | +131% |
| Recurring financial income | 75 | €5,663 | €13,061 | +€7,398 | +131% |
| Financial charges | 65/66B | €2,523 | €2,474 | -€49 | -2.0% |
| Recurring financial charges | 65 | €2,523 | €2,474 | -€49 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €495,564 | €348,625 | -€146,939 | -29.7% |
| Income taxes | 67/77 | €137,168 | €87,721 | -€49,447 | -36.0% |
| Profit (loss) for the period | 9904 | €358,396 | €260,905 | -€97,491 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €358,396 | €260,905 | -€97,491 | -27.2% |
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 21 October 2026 via checked.be.