BCTS 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.
BCTS Catering
Largest movements
- Receivables within one year +€218,361
up €218,361 (+184%), from €118,415 to €336,776
of which Trade receivables: +€220,098
- Tangible fixed assets -€163,762
down €163,762 (-42.6%), from €383,991 to €220,229
of which Other tangible fixed assets: -€116,267
- Deferred charges and accrued income +€30,370
up €30,370 (+85.0%), from €35,750 to €66,120
- Cash -€18,701
down €18,701 (-20.3%), from €92,103 to €73,402
mainly Receivables within one year (-€218,361) and Debts after one year (-€44,206)
- Receivables after one year +€12,871
up €12,871 (+8.7%), from €148,595 to €161,466
- Accrued charges and deferred income +€53,847
new in 2025: €53,847
- Debts after one year -€44,206
down €44,206 (-12.5%), from €353,601 to €309,395
- Other debts +€25,307
up €25,307 (+94.9%), from €26,672 to €51,979
- Trade debts +€22,519
up €22,519 (+12.4%), from €182,243 to €204,763
- Reserves +€21,202
up €21,202 (+11.7%), from €180,628 to €201,830
of which Distributable reserves: +€21,202
- Gross operating margin +€88,196
up €88,196 (+20.9%), from €421,607 to €509,804
- Staff costs +€67,883
up €67,883 (+20.0%), from €340,049 to €407,932
- Depreciation -€24,601
down €24,601 (-32.5%), from €75,637 to €51,036
- Other operating charges -€12,003
down €12,003 (-59.5%), from €20,170 to €8,167
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 | €871,342 | €956,613 | +€85,271 | +9.8% |
| Fixed assets | 21/28 | €383,991 | €220,229 | -€163,762 | -42.6% |
| Tangible fixed assets | 22/27 | €383,991 | €220,229 | -€163,762 | -42.6% |
| Land and buildings | 22 | €12,053 | €8,817 | -€3,236 | -26.8% |
| Plant, machinery and equipment | 23 | €243,069 | €199,585 | -€43,485 | -17.9% |
| Furniture and vehicles | 24 | €7,888 | €7,113 | -€776 | -9.8% |
| Other tangible fixed assets | 26 | €120,980 | €4,714 | -€116,267 | -96.1% |
| Current assets | 29/58 | €487,351 | €736,384 | +€249,034 | +51.1% |
| Amounts receivable after more than one year | 29 | €148,595 | €161,466 | +€12,871 | +8.7% |
| Other amounts receivable | 291 | €148,595 | €161,466 | +€12,871 | +8.7% |
| Stocks and contracts in progress | 3 | €92,488 | €98,620 | +€6,133 | +6.6% |
| Stocks | 30/36 | €92,488 | €98,620 | +€6,133 | +6.6% |
| Amounts receivable within one year | 40/41 | €118,415 | €336,776 | +€218,361 | +184% |
| Trade receivables | 40 | €103,498 | €323,596 | +€220,098 | +213% |
| Other amounts receivable | 41 | €14,918 | €13,180 | -€1,737 | -11.6% |
| Cash at bank and in hand | 54/58 | €92,103 | €73,402 | -€18,701 | -20.3% |
| Deferred charges and accrued income | 490/1 | €35,750 | €66,120 | +€30,370 | +85.0% |
| Total equity and liabilities | 10/49 | €871,342 | €956,613 | +€85,271 | +9.8% |
| Equity | 10/15 | €199,628 | €220,830 | +€21,202 | +10.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €180,628 | €201,830 | +€21,202 | +11.7% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,899 | €15,899 | = | 0.0% |
| Distributable reserves | 133 | €162,829 | €184,031 | +€21,202 | +13.0% |
| Amounts payable | 17/49 | €671,714 | €735,783 | +€64,069 | +9.5% |
| Amounts payable after more than one year | 17 | €353,601 | €309,395 | -€44,206 | -12.5% |
| Financial debts | 170/4 | €353,601 | €309,395 | -€44,206 | -12.5% |
| Amounts payable within one year | 42/48 | €318,113 | €372,541 | +€54,429 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €42,990 | €57,244 | +€14,254 | +33.2% |
| Financial debts | 43 | €19,041 | €13,678 | -€5,362 | -28.2% |
| Credit institutions | 430/8 | €19,041 | €13,678 | -€5,362 | -28.2% |
| Trade debts | 44 | €182,243 | €204,763 | +€22,519 | +12.4% |
| Suppliers | 440/4 | €182,243 | €204,763 | +€22,519 | +12.4% |
| Taxes, remuneration and social security | 45 | €47,167 | €44,878 | -€2,289 | -4.9% |
| Taxes | 450/3 | €10,379 | €6,355 | -€4,024 | -38.8% |
| Remuneration and social security | 454/9 | €36,788 | €38,523 | +€1,735 | +4.7% |
| Other amounts payable | 47/48 | €26,672 | €51,979 | +€25,307 | +94.9% |
| Accrued charges and deferred income | 492/3 | - | €53,847 | +€53,847 | |
| Non-recurring operating income | 76A | - | €2,818 | +€2,818 | |
| Remuneration, social security and pensions | 62 | €340,049 | €407,932 | +€67,883 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,637 | €51,036 | -€24,601 | -32.5% |
| Other operating charges | 640/8 | €20,170 | €8,167 | -€12,003 | -59.5% |
| Gross operating margin | 9900 | €421,607 | €509,804 | +€88,196 | +20.9% |
| Operating profit (loss) | 9901 | -€14,249 | €42,668 | +€56,917 | |
| Financial income | 75/76B | €2,577 | €6,141 | +€3,564 | +138% |
| Recurring financial income | 75 | €2,577 | €6,141 | +€3,564 | +138% |
| Financial charges | 65/66B | €25,230 | €27,608 | +€2,377 | +9.4% |
| Recurring financial charges | 65 | €25,230 | €27,608 | +€2,377 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,902 | €21,202 | +€58,104 | |
| Income taxes | 67/77 | €3,984 | €0 | -€3,984 | -100% |
| Profit (loss) for the period | 9904 | -€40,886 | €21,202 | +€62,088 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,886 | €21,202 | +€62,088 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.