BENELUX-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.
BENELUX-CATERING
Largest movements
- Receivables within one year +€24,415
up €24,415 (+19.1%), from €127,741 to €152,156
of which Trade receivables: +€23,011
- Tangible fixed assets -€6,090
down €6,090 (-11.3%), from €53,750 to €47,660
- Deferred charges and accrued income -€6,000
down €6,000 (-25.0%), from €24,000 to €18,000
- Trade debts +€6,909
up €6,909 (+51.3%), from €13,470 to €20,379
- Reserves +€3,817
up €3,817 (+1.9%), from €199,227 to €203,044
of which Distributable reserves: +€3,817
- Gross operating margin -€11,471
down €11,471 (-46.5%), from €24,656 to €13,185
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 | €238,676 | €249,575 | +€10,899 | +4.6% |
| Fixed assets | 21/28 | €54,773 | €48,682 | -€6,090 | -11.1% |
| Tangible fixed assets | 22/27 | €53,750 | €47,660 | -€6,090 | -11.3% |
| Land and buildings | 22 | €53,750 | €47,660 | -€6,090 | -11.3% |
| Financial fixed assets | 28 | €1,022 | €1,022 | = | 0.0% |
| Current assets | 29/58 | €183,903 | €200,893 | +€16,990 | +9.2% |
| Amounts receivable within one year | 40/41 | €127,741 | €152,156 | +€24,415 | +19.1% |
| Trade receivables | 40 | €101,623 | €124,634 | +€23,011 | +22.6% |
| Other amounts receivable | 41 | €26,118 | €27,522 | +€1,404 | +5.4% |
| Cash at bank and in hand | 54/58 | €32,163 | €30,737 | -€1,425 | -4.4% |
| Deferred charges and accrued income | 490/1 | €24,000 | €18,000 | -€6,000 | -25.0% |
| Total equity and liabilities | 10/49 | €238,676 | €249,575 | +€10,899 | +4.6% |
| Equity | 10/15 | €224,016 | €227,833 | +€3,817 | +1.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €199,227 | €203,044 | +€3,817 | +1.9% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €196,748 | €200,565 | +€3,817 | +1.9% |
| Amounts payable | 17/49 | €14,660 | €21,742 | +€7,082 | +48.3% |
| Amounts payable within one year | 42/48 | €14,660 | €21,742 | +€7,082 | +48.3% |
| Trade debts | 44 | €13,470 | €20,379 | +€6,909 | +51.3% |
| Suppliers | 440/4 | €13,470 | €20,379 | +€6,909 | +51.3% |
| Taxes, remuneration and social security | 45 | €1,189 | €1,362 | +€173 | +14.6% |
| Taxes | 450/3 | €1,189 | €1,362 | +€173 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,213 | €6,090 | -€122 | -2.0% |
| Other operating charges | 640/8 | €3,312 | €3,369 | +€57 | +1.7% |
| Gross operating margin | 9900 | €24,656 | €13,185 | -€11,471 | -46.5% |
| Operating profit (loss) | 9901 | €15,131 | €3,726 | -€11,405 | -75.4% |
| Financial income | 75/76B | €1,674 | €1,595 | -€79 | -4.7% |
| Recurring financial income | 75 | €1,674 | €1,595 | -€79 | -4.7% |
| Financial charges | 65/66B | €92 | €89 | -€3 | -3.6% |
| Recurring financial charges | 65 | €92 | €89 | -€3 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €16,713 | €5,232 | -€11,481 | -68.7% |
| Income taxes | 67/77 | €1,241 | €1,415 | +€173 | +14.0% |
| Profit (loss) for the period | 9904 | €15,471 | €3,817 | -€11,654 | -75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,471 | €3,817 | -€11,654 | -75.3% |
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 1 November 2026 via checked.be.