Allard private 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.
Allard private catering
Largest movements
- Receivables within one year +€59,554
up €59,554 (+56.8%), from €104,908 to €164,462
of which Other amounts receivable: +€46,109
- Tangible fixed assets +€38,009
up €38,009 (+538%), from €7,062 to €45,071
of which Furniture and vehicles: +€41,381
- Cash -€6,425
down €6,425 (-59.9%), from €10,722 to €4,297
mainly Receivables within one year (-€59,554) and Investment in fixed assets (net) (-€45,181)
- Reserves +€64,730
up €64,730 (+574%), from €11,270 to €76,000
- Debts after one year +€17,767
up €17,767 (+49.2%), from €36,080 to €53,847
- Tax, wage and social debts +€6,791
up €6,791 (+54.1%), from €12,558 to €19,349
- Trade debts +€2,654
up €2,654 (+5.7%), from €46,372 to €49,026
- Gross operating margin +€115,162
up €115,162, from -€22,667 to €92,495
- Taxes +€17,537
up €17,537 (+3,280%), from €535 to €18,072
- Depreciation +€3,677
up €3,677 (+105%), from €3,496 to €7,172
- Financial charges +€1,945
up €1,945 (+88.3%), from €2,202 to €4,147
- Financial income +€1,309
up €1,309 (+60.5%), from €2,163 to €3,473
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 | €126,808 | €220,063 | +€93,254 | +73.5% |
| Fixed assets | 21/28 | €7,062 | €45,071 | +€38,009 | +538% |
| Tangible fixed assets | 22/27 | €7,062 | €45,071 | +€38,009 | +538% |
| Plant, machinery and equipment | 23 | €7,062 | €3,689 | -€3,372 | -47.8% |
| Furniture and vehicles | 24 | - | €41,381 | +€41,381 | |
| Current assets | 29/58 | €119,747 | €174,992 | +€55,246 | +46.1% |
| Stocks and contracts in progress | 3 | €4,117 | €4,814 | +€697 | +16.9% |
| Stocks | 30/36 | €4,117 | €4,814 | +€697 | +16.9% |
| Amounts receivable within one year | 40/41 | €104,908 | €164,462 | +€59,554 | +56.8% |
| Trade receivables | 40 | €48,084 | €61,529 | +€13,445 | +28.0% |
| Other amounts receivable | 41 | €56,824 | €102,933 | +€46,109 | +81.1% |
| Cash at bank and in hand | 54/58 | €10,722 | €4,297 | -€6,425 | -59.9% |
| Deferred charges and accrued income | 490/1 | - | €1,420 | +€1,420 | |
| Total equity and liabilities | 10/49 | €126,808 | €220,063 | +€93,254 | +73.5% |
| Equity | 10/15 | €12,270 | €77,334 | +€65,064 | +530% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,270 | €76,000 | +€64,730 | +574% |
| Distributable reserves | 133 | €11,270 | €76,000 | +€64,730 | +574% |
| Profit (loss) carried forward | 14 | - | €334 | +€334 | |
| Amounts payable | 17/49 | €114,538 | €142,729 | +€28,191 | +24.6% |
| Amounts payable after more than one year | 17 | €36,080 | €53,847 | +€17,767 | +49.2% |
| Financial debts | 170/4 | €36,080 | €53,847 | +€17,767 | +49.2% |
| Amounts payable within one year | 42/48 | €78,184 | €88,608 | +€10,424 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €19,254 | €20,233 | +€979 | +5.1% |
| Trade debts | 44 | €46,372 | €49,026 | +€2,654 | +5.7% |
| Suppliers | 440/4 | €46,372 | €49,026 | +€2,654 | +5.7% |
| Taxes, remuneration and social security | 45 | €12,558 | €19,349 | +€6,791 | +54.1% |
| Taxes | 450/3 | €12,558 | €19,349 | +€6,791 | +54.1% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,496 | €7,172 | +€3,677 | +105% |
| Other operating charges | 640/8 | €2,227 | €1,513 | -€714 | -32.0% |
| Gross operating margin | 9900 | -€22,667 | €92,495 | +€115,162 | |
| Operating profit (loss) | 9901 | -€28,390 | €83,809 | +€112,199 | |
| Financial income | 75/76B | €2,163 | €3,473 | +€1,309 | +60.5% |
| Recurring financial income | 75 | €2,163 | €3,473 | +€1,309 | +60.5% |
| Financial charges | 65/66B | €2,202 | €4,147 | +€1,945 | +88.3% |
| Recurring financial charges | 65 | €2,202 | €4,147 | +€1,945 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,428 | €83,135 | +€111,564 | |
| Income taxes | 67/77 | €535 | €18,072 | +€17,537 | +3,280% |
| Profit (loss) for the period | 9904 | -€28,963 | €65,064 | +€94,026 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,963 | €65,064 | +€94,026 |
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 27 October 2026 via checked.be.