BRUSSELS CATERING SERVICES: 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.
BRUSSELS CATERING SERVICES
Largest movements
- Receivables within one year -€69,289
down €69,289 (-51.3%), from €134,994 to €65,706
of which Trade receivables: -€105,624
- Cash -€51,648
down €51,648 (-98.2%), from €52,603 to €955
mainly Debts after one year (-€143,353) and Trade debts (-€32,767)
- Tangible fixed assets -€32,294
down €32,294 (-18.1%), from €178,836 to €146,542
of which Other tangible fixed assets: -€35,194
- Intangible fixed assets -€10,237
no longer reported in 2025 (was €10,237)
- Receivables after one year +€5,620
up €5,620 (+38.1%), from €14,763 to €20,383
- Debts after one year -€143,353
no longer reported in 2025 (was €143,353)
- Trade debts -€32,767
down €32,767 (-13.8%), from €237,337 to €204,570
- Profit (loss) carried forward +€24,925
up €24,925 (+33.2%), from -€75,036 to -€50,112
- Tax, wage and social debts -€9,383
down €9,383 (-28.2%), from €33,247 to €23,863
of which Taxes: -€10,262
- Gross operating margin -€259,675
down €259,675 (-46.7%), from €555,613 to €295,938
- Staff costs -€43,825
down €43,825 (-17.4%), from €251,605 to €207,780
- Other operating charges -€23,689
down €23,689 (-72.5%), from €32,682 to €8,993
- Depreciation +€7,408
up €7,408 (+38.0%), from €19,475 to €26,883
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 | €403,400 | €244,535 | -€158,865 | -39.4% |
| Fixed assets | 21/28 | €197,087 | €154,555 | -€42,531 | -21.6% |
| Intangible fixed assets | 21 | €10,237 | - | -€10,237 | |
| Tangible fixed assets | 22/27 | €178,836 | €146,542 | -€32,294 | -18.1% |
| Furniture and vehicles | 24 | €3,677 | €6,577 | +€2,900 | +78.9% |
| Other tangible fixed assets | 26 | €175,159 | €139,965 | -€35,194 | -20.1% |
| Financial fixed assets | 28 | €8,013 | €8,013 | = | 0.0% |
| Current assets | 29/58 | €206,313 | €89,980 | -€116,334 | -56.4% |
| Amounts receivable after more than one year | 29 | €14,763 | €20,383 | +€5,620 | +38.1% |
| Other amounts receivable | 291 | €14,763 | €20,383 | +€5,620 | +38.1% |
| Amounts receivable within one year | 40/41 | €134,994 | €65,706 | -€69,289 | -51.3% |
| Trade receivables | 40 | €112,340 | €6,715 | -€105,624 | -94.0% |
| Other amounts receivable | 41 | €22,655 | €58,991 | +€36,336 | +160% |
| Cash at bank and in hand | 54/58 | €52,603 | €955 | -€51,648 | -98.2% |
| Deferred charges and accrued income | 490/1 | €3,953 | €2,936 | -€1,017 | -25.7% |
| Total equity and liabilities | 10/49 | €403,400 | €244,535 | -€158,865 | -39.4% |
| Equity | 10/15 | -€10,786 | €14,138 | +€24,925 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €2,250 | €2,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Legal reserve | 130 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,036 | -€50,112 | +€24,925 | +33.2% |
| Amounts payable | 17/49 | €414,186 | €230,397 | -€183,790 | -44.4% |
| Amounts payable after more than one year | 17 | €143,353 | - | -€143,353 | |
| Other amounts payable | 178/9 | €143,353 | - | -€143,353 | |
| Amounts payable within one year | 42/48 | €270,834 | €230,397 | -€40,437 | -14.9% |
| Financial debts | 43 | - | €1,963 | +€1,963 | |
| Credit institutions | 430/8 | - | €1,963 | +€1,963 | |
| Trade debts | 44 | €237,337 | €204,570 | -€32,767 | -13.8% |
| Suppliers | 440/4 | €237,337 | €204,570 | -€32,767 | -13.8% |
| Taxes, remuneration and social security | 45 | €33,247 | €23,863 | -€9,383 | -28.2% |
| Taxes | 450/3 | €18,023 | €7,761 | -€10,262 | -56.9% |
| Remuneration and social security | 454/9 | €15,223 | €16,102 | +€879 | +5.8% |
| Other amounts payable | 47/48 | €250 | - | -€250 | |
| Remuneration, social security and pensions | 62 | €251,605 | €207,780 | -€43,825 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,475 | €26,883 | +€7,408 | +38.0% |
| Other operating charges | 640/8 | €32,682 | €8,993 | -€23,689 | -72.5% |
| Non-recurring operating charges | 66A | - | €25,148 | +€25,148 | |
| Gross operating margin | 9900 | €555,613 | €295,938 | -€259,675 | -46.7% |
| Operating profit (loss) | 9901 | €251,851 | €27,134 | -€224,717 | -89.2% |
| Financial income | 75/76B | €31 | €1 | -€30 | -97.9% |
| Recurring financial income | 75 | €31 | €1 | -€30 | -97.9% |
| Financial charges | 65/66B | €3,853 | €2,210 | -€1,644 | -42.7% |
| Recurring financial charges | 65 | €3,853 | €2,210 | -€1,644 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €248,028 | €24,925 | -€223,103 | -90.0% |
| Profit (loss) for the period | 9904 | €248,028 | €24,925 | -€223,103 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €248,028 | €24,925 | -€223,103 | -90.0% |
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 23 October 2026 via checked.be.