Authentic 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.
Authentic Catering
Largest movements
- Cash +€140,940
up €140,940 (+484.5%), from €29,089 to €170,029
mainly Depreciation (+€107,172) and Tax, wage and social debts (+€85,856)
- Tangible fixed assets +€61,283
up €61,283 (+13.2%), from €463,487 to €524,770
- Receivables within one year -€43,337
down €43,337 (-72.6%), from €59,666 to €16,329
of which Trade receivables: -€37,449
- Stocks and contracts +€18,426
up €18,426 (+95.3%), from €19,336 to €37,762
- Tax, wage and social debts +€85,856
up €85,856 (+466.9%), from €18,389 to €104,245
of which Remuneration and social security: +€57,025
- Profit (loss) carried forward +€55,105
up €55,105 (+198.1%), from €27,821 to €82,925
- Trade debts +€48,230
up €48,230 (+164.0%), from €29,408 to €77,639
- Debts after one year -€28,944
down €28,944 (-8.7%), from €332,799 to €303,855
- Reserves +€27,821
new in 2025: €27,821
- Gross operating margin +€453,472
up €453,472 (+169.4%), from €267,655 to €721,127
- Staff costs +€300,644
up €300,644 (+165.4%), from €181,815 to €482,459
- Depreciation +€63,557
up €63,557 (+145.7%), from €43,615 to €107,172
- Taxes +€24,146
up €24,146 (+1975.2%), from €1,222 to €25,369
- Financial charges +€13,210
up €13,210 (+147.6%), from €8,949 to €22,159
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 | €580,482 | €756,719 | +€176,237 | +30.4% |
| Fixed assets | 21/28 | €470,237 | €531,520 | +€61,283 | +13.0% |
| Tangible fixed assets | 22/27 | €463,487 | €524,770 | +€61,283 | +13.2% |
| Plant, machinery and equipment | 23 | €145,524 | €167,837 | +€22,313 | +15.3% |
| Furniture and vehicles | 24 | €86,667 | €106,440 | +€19,774 | +22.8% |
| Other tangible fixed assets | 26 | €231,296 | €250,492 | +€19,196 | +8.3% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €110,245 | €225,199 | +€114,954 | +104.3% |
| Stocks and contracts in progress | 3 | €19,336 | €37,762 | +€18,426 | +95.3% |
| Stocks | 30/36 | €19,336 | €37,762 | +€18,426 | +95.3% |
| Amounts receivable within one year | 40/41 | €59,666 | €16,329 | -€43,337 | -72.6% |
| Trade receivables | 40 | €44,149 | €6,699 | -€37,449 | -84.8% |
| Other amounts receivable | 41 | €15,517 | €9,629 | -€5,888 | -37.9% |
| Cash at bank and in hand | 54/58 | €29,089 | €170,029 | +€140,940 | +484.5% |
| Deferred charges and accrued income | 490/1 | €2,154 | €1,079 | -€1,075 | -49.9% |
| Total equity and liabilities | 10/49 | €580,482 | €756,719 | +€176,237 | +30.4% |
| Equity | 10/15 | €97,821 | €180,746 | +€82,925 | +84.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | - | €27,821 | +€27,821 | |
| Distributable reserves | 133 | - | €27,821 | +€27,821 | |
| Profit (loss) carried forward | 14 | €27,821 | €82,925 | +€55,105 | +198.1% |
| Amounts payable | 17/49 | €482,661 | €575,972 | +€93,311 | +19.3% |
| Amounts payable after more than one year | 17 | €332,799 | €303,855 | -€28,944 | -8.7% |
| Financial debts | 170/4 | €332,799 | €303,855 | -€28,944 | -8.7% |
| Amounts payable within one year | 42/48 | €149,862 | €272,117 | +€122,255 | +81.6% |
| Current portion of amounts payable after more than one year | 42 | €38,537 | €45,444 | +€6,907 | +17.9% |
| Trade debts | 44 | €29,408 | €77,639 | +€48,230 | +164.0% |
| Suppliers | 440/4 | €29,408 | €77,639 | +€48,230 | +164.0% |
| Advances received on contracts in progress | 46 | €3,511 | €5,806 | +€2,295 | +65.4% |
| Taxes, remuneration and social security | 45 | €18,389 | €104,245 | +€85,856 | +466.9% |
| Taxes | 450/3 | €1,947 | €30,778 | +€28,832 | +1481.2% |
| Remuneration and social security | 454/9 | €16,442 | €73,467 | +€57,025 | +346.8% |
| Other amounts payable | 47/48 | €60,017 | €38,984 | -€21,034 | -35.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €181,815 | €482,459 | +€300,644 | +165.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,615 | €107,172 | +€63,557 | +145.7% |
| Other operating charges | 640/8 | €462 | €1,096 | +€634 | +137.2% |
| Gross operating margin | 9900 | €267,655 | €721,127 | +€453,472 | +169.4% |
| Operating profit (loss) | 9901 | €41,763 | €130,401 | +€88,637 | +212.2% |
| Financial income | 75/76B | €1,163 | €52 | -€1,111 | -95.5% |
| Recurring financial income | 75 | €1,163 | €52 | -€1,111 | -95.5% |
| Financial charges | 65/66B | €8,949 | €22,159 | +€13,210 | +147.6% |
| Recurring financial charges | 65 | €8,949 | €22,159 | +€13,210 | +147.6% |
| Profit (loss) for the period before taxes | 9903 | €33,977 | €108,294 | +€74,317 | +218.7% |
| Income taxes | 67/77 | €1,222 | €25,369 | +€24,146 | +1975.2% |
| Profit (loss) for the period | 9904 | €32,754 | €82,925 | +€50,171 | +153.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,754 | €82,925 | +€50,171 | +153.2% |
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 7 October 2026 via checked.be.