Bercuit 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.
Bercuit Catering
Largest movements
- Cash -€13,496
down €13,496 (-65.9%), from €20,475 to €6,979
mainly Trade debts (-€46,109) and Tax, wage and social debts (-€6,040)
- Tangible fixed assets -€9,465
down €9,465 (-42.2%), from €22,439 to €12,975
- Receivables within one year -€3,997
down €3,997 (-27.2%), from €14,697 to €10,701
- Trade debts -€46,109
down €46,109 (-99.1%), from €46,551 to €442
- Profit (loss) carried forward +€24,374
up €24,374 (+10.5%), from -€232,287 to -€207,913
- Tax, wage and social debts -€6,040
down €6,040 (-72.4%), from €8,348 to €2,308
- Other debts +€819
up €819 (+0.4%), from €215,000 to €215,819
- Staff costs -€23,695
down €23,695 (-99.8%), from €23,736 to €40
- Gross operating margin +€22,411
up €22,411 (+137%), from €16,417 to €38,828
- Financial charges -€3,239
down €3,239 (-41.8%), from €7,742 to €4,503
of which Financial charges: -€2,629
- Depreciation -€2,805
down €2,805 (-22.9%), from €12,269 to €9,465
- Other operating charges +€396
up €396 (+793%), from €50 to €446
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 | €57,612 | €30,655 | -€26,957 | -46.8% |
| Fixed assets | 21/28 | €22,439 | €12,975 | -€9,465 | -42.2% |
| Tangible fixed assets | 22/27 | €22,439 | €12,975 | -€9,465 | -42.2% |
| Furniture and vehicles | 24 | €22,439 | €12,975 | -€9,465 | -42.2% |
| Current assets | 29/58 | €35,172 | €17,680 | -€17,492 | -49.7% |
| Amounts receivable within one year | 40/41 | €14,697 | €10,701 | -€3,997 | -27.2% |
| Trade receivables | 40 | €14,697 | €10,701 | -€3,997 | -27.2% |
| Cash at bank and in hand | 54/58 | €20,475 | €6,979 | -€13,496 | -65.9% |
| Total equity and liabilities | 10/49 | €57,612 | €30,655 | -€26,957 | -46.8% |
| Equity | 10/15 | -€212,287 | -€187,913 | +€24,374 | +11.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€232,287 | -€207,913 | +€24,374 | +10.5% |
| Amounts payable | 17/49 | €269,899 | €218,568 | -€51,331 | -19.0% |
| Amounts payable within one year | 42/48 | €269,899 | €218,568 | -€51,331 | -19.0% |
| Trade debts | 44 | €46,551 | €442 | -€46,109 | -99.1% |
| Suppliers | 440/4 | €46,551 | €442 | -€46,109 | -99.1% |
| Taxes, remuneration and social security | 45 | €8,348 | €2,308 | -€6,040 | -72.4% |
| Taxes | 450/3 | €8,348 | €2,308 | -€6,040 | -72.4% |
| Other amounts payable | 47/48 | €215,000 | €215,819 | +€819 | +0.4% |
| Remuneration, social security and pensions | 62 | €23,736 | €40 | -€23,695 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,269 | €9,465 | -€2,805 | -22.9% |
| Other operating charges | 640/8 | €50 | €446 | +€396 | +793% |
| Non-recurring operating charges | 66A | €11,962 | - | -€11,962 | |
| Gross operating margin | 9900 | €16,417 | €38,828 | +€22,411 | +137% |
| Operating profit (loss) | 9901 | -€31,599 | €28,877 | +€60,476 | |
| Financial income | 75/76B | €40 | €0 | -€39 | -99.3% |
| Recurring financial income | 75 | €40 | €0 | -€39 | -99.3% |
| Financial charges | 65/66B | €7,742 | €4,503 | -€3,239 | -41.8% |
| Recurring financial charges | 65 | €7,132 | €4,503 | -€2,629 | -36.9% |
| Non-recurring financial charges | 66B | €610 | - | -€610 | |
| Profit (loss) for the period before taxes | 9903 | -€39,302 | €24,374 | +€63,676 | |
| Profit (loss) for the period | 9904 | -€39,302 | €24,374 | +€63,676 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,302 | €24,374 | +€63,676 |
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 26 October 2026 via checked.be.