B&O 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.
B&O CATERING
Largest movements
- Receivables within one year +€10,095
up €10,095 (+61.7%), from €16,357 to €26,452
of which Other amounts receivable: +€7,642
- Cash -€2,841
down €2,841 (-2.7%), from €105,512 to €102,671
mainly Other debts (-€11,700) and Receivables within one year (-€10,095)
- Profit (loss) carried forward +€26,026
up €26,026 (+534%), from €4,872 to €30,899
- Other debts -€11,700
down €11,700 (-10.8%), from €107,956 to €96,256
- Tax, wage and social debts -€6,736
down €6,736 (-79.2%), from €8,506 to €1,770
of which Taxes: -€6,840
- Staff costs +€13,045
up €13,045 (+179%), from €7,296 to €20,342
- Gross operating margin +€8,417
up €8,417 (+18.2%), from €46,137 to €54,555
- Depreciation -€3,215
down €3,215 (-52.1%), from €6,167 to €2,952
- Taxes -€2,845
down €2,845 (-41.3%), from €6,894 to €4,049
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 | €128,178 | €136,295 | +€8,118 | +6.3% |
| Fixed assets | 21/28 | €3,032 | €3,806 | +€774 | +25.5% |
| Tangible fixed assets | 22/27 | €2,732 | €3,506 | +€774 | +28.3% |
| Furniture and vehicles | 24 | €2,732 | €3,506 | +€774 | +28.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €125,145 | €132,489 | +€7,344 | +5.9% |
| Amounts receivable within one year | 40/41 | €16,357 | €26,452 | +€10,095 | +61.7% |
| Trade receivables | 40 | €13,074 | €15,528 | +€2,454 | +18.8% |
| Other amounts receivable | 41 | €3,283 | €10,924 | +€7,642 | +233% |
| Cash at bank and in hand | 54/58 | €105,512 | €102,671 | -€2,841 | -2.7% |
| Deferred charges and accrued income | 490/1 | €3,277 | €3,366 | +€89 | +2.7% |
| Total equity and liabilities | 10/49 | €128,178 | €136,295 | +€8,118 | +6.3% |
| Equity | 10/15 | €7,872 | €33,899 | +€26,026 | +331% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,872 | €30,899 | +€26,026 | +534% |
| Amounts payable | 17/49 | €120,305 | €102,397 | -€17,909 | -14.9% |
| Amounts payable within one year | 42/48 | €120,305 | €102,397 | -€17,909 | -14.9% |
| Trade debts | 44 | €3,843 | €4,371 | +€527 | +13.7% |
| Suppliers | 440/4 | €3,843 | €4,371 | +€527 | +13.7% |
| Taxes, remuneration and social security | 45 | €8,506 | €1,770 | -€6,736 | -79.2% |
| Taxes | 450/3 | €6,891 | €51 | -€6,840 | -99.3% |
| Remuneration and social security | 454/9 | €1,615 | €1,719 | +€104 | +6.5% |
| Other amounts payable | 47/48 | €107,956 | €96,256 | -€11,700 | -10.8% |
| Remuneration, social security and pensions | 62 | €7,296 | €20,342 | +€13,045 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,167 | €2,952 | -€3,215 | -52.1% |
| Other operating charges | 640/8 | €1,200 | €1,260 | +€60 | +5.0% |
| Gross operating margin | 9900 | €46,137 | €54,555 | +€8,417 | +18.2% |
| Operating profit (loss) | 9901 | €31,474 | €30,001 | -€1,473 | -4.7% |
| Financial income | 75/76B | €98 | €415 | +€317 | +325% |
| Recurring financial income | 75 | €98 | €415 | +€317 | +325% |
| Financial charges | 65/66B | €582 | €340 | -€242 | -41.6% |
| Recurring financial charges | 65 | €582 | €340 | -€242 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €30,989 | €30,076 | -€913 | -2.9% |
| Income taxes | 67/77 | €6,894 | €4,049 | -€2,845 | -41.3% |
| Profit (loss) for the period | 9904 | €24,095 | €26,026 | +€1,931 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,095 | €26,026 | +€1,931 | +8.0% |
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.