ANKER 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.
ANKER CATERING
Largest movements
- Tangible fixed assets -€100,253
down €100,253 (-75.5%), from €132,842 to €32,590
of which Land and buildings: -€89,968
- Receivables within one year +€27,794
up €27,794 (+12.7%), from €218,243 to €246,036
of which Trade receivables: +€22,242
- Cash -€25,421
down €25,421 (-53.4%), from €47,613 to €22,192
mainly Debts after one year (-€185,976) and Trade debts (-€29,835)
- Deferred charges and accrued income +€20,187
up €20,187 (+787%), from €2,564 to €22,750
- Current investments -€11,073
no longer reported in 2024 (was €11,073)
- Debts after one year -€185,976
no longer reported in 2024 (was €185,976)
- Reserves +€96,204
up €96,204 (+1,283%), from €7,500 to €103,704
of which Distributable reserves: +€96,204
- Other debts +€34,525
up €34,525 (+34,525%), from €100 to €34,625
- Trade debts -€29,835
down €29,835 (-31.2%), from €95,557 to €65,722
- Current portion of long-term debt -€27,816
no longer reported in 2024 (was €27,816)
- Gross operating margin +€82,688
up €82,688 (+64.0%), from €129,101 to €211,789
- Staff costs -€41,488
down €41,488 (-41.4%), from €100,271 to €58,782
- Depreciation -€15,353
down €15,353 (-61.1%), from €25,142 to €9,789
- Financial charges +€9,304
up €9,304 (+66.2%), from €14,046 to €23,350
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,336 | €337,570 | -€94,766 | -21.9% |
| Fixed assets | 21/28 | €132,844 | €32,591 | -€100,253 | -75.5% |
| Tangible fixed assets | 22/27 | €132,842 | €32,590 | -€100,253 | -75.5% |
| Land and buildings | 22 | €89,968 | - | -€89,968 | |
| Plant, machinery and equipment | 23 | €14,947 | €4,923 | -€10,024 | -67.1% |
| Furniture and vehicles | 24 | €1,045 | €4,311 | +€3,266 | +313% |
| Other tangible fixed assets | 26 | €26,882 | €23,356 | -€3,526 | -13.1% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €299,492 | €304,979 | +€5,486 | +1.8% |
| Stocks and contracts in progress | 3 | €20,000 | €14,000 | -€6,000 | -30.0% |
| Stocks | 30/36 | €20,000 | €14,000 | -€6,000 | -30.0% |
| Amounts receivable within one year | 40/41 | €218,243 | €246,036 | +€27,794 | +12.7% |
| Trade receivables | 40 | €28,200 | €50,442 | +€22,242 | +78.9% |
| Other amounts receivable | 41 | €190,042 | €195,594 | +€5,552 | +2.9% |
| Current investments | 50/53 | €11,073 | - | -€11,073 | |
| Cash at bank and in hand | 54/58 | €47,613 | €22,192 | -€25,421 | -53.4% |
| Deferred charges and accrued income | 490/1 | €2,564 | €22,750 | +€20,187 | +787% |
| Total equity and liabilities | 10/49 | €432,336 | €337,570 | -€94,766 | -21.9% |
| Equity | 10/15 | €67,462 | €178,704 | +€111,242 | +165% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €103,704 | +€96,204 | +1,283% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | - | €96,204 | +€96,204 | |
| Profit (loss) carried forward | 14 | -€15,038 | - | +€15,038 | |
| Amounts payable | 17/49 | €364,874 | €158,866 | -€206,008 | -56.5% |
| Amounts payable after more than one year | 17 | €185,976 | - | -€185,976 | |
| Financial debts | 170/4 | €185,976 | - | -€185,976 | |
| Amounts payable within one year | 42/48 | €154,303 | €137,020 | -€17,283 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €27,816 | - | -€27,816 | |
| Trade debts | 44 | €95,557 | €65,722 | -€29,835 | -31.2% |
| Suppliers | 440/4 | €95,557 | €65,722 | -€29,835 | -31.2% |
| Advances received on contracts in progress | 46 | €2,910 | €25,519 | +€22,609 | +777% |
| Taxes, remuneration and social security | 45 | €27,920 | €11,154 | -€16,766 | -60.0% |
| Taxes | 450/3 | €10,128 | €3,429 | -€6,699 | -66.1% |
| Remuneration and social security | 454/9 | €17,792 | €7,726 | -€10,067 | -56.6% |
| Other amounts payable | 47/48 | €100 | €34,625 | +€34,525 | +34,525% |
| Accrued charges and deferred income | 492/3 | €24,594 | €21,846 | -€2,749 | -11.2% |
| Non-recurring operating income | 76A | - | €117,510 | +€117,510 | |
| Remuneration, social security and pensions | 62 | €100,271 | €58,782 | -€41,488 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,142 | €9,789 | -€15,353 | -61.1% |
| Other operating charges | 640/8 | €8,043 | €8,625 | +€582 | +7.2% |
| Gross operating margin | 9900 | €129,101 | €211,789 | +€82,688 | +64.0% |
| Operating profit (loss) | 9901 | -€4,355 | €134,592 | +€138,947 | |
| Financial income | 75/76B | €304 | €0 | -€304 | -100.0% |
| Recurring financial income | 75 | €304 | €0 | -€304 | -100.0% |
| Financial charges | 65/66B | €14,046 | €23,350 | +€9,304 | +66.2% |
| Recurring financial charges | 65 | €14,046 | €23,350 | +€9,304 | +66.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,097 | €111,242 | +€129,340 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€18,097 | €111,242 | +€129,340 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,097 | €111,242 | +€129,340 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.