BW 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.
BW catering
Largest movements
- Receivables within one year +€2,849
up €2,849 (+17.2%), from €16,606 to €19,455
of which Trade receivables: +€3,535
- Stocks and contracts -€1,843
down €1,843 (-25.3%), from €7,290 to €5,447
- Cash -€956
down €956 (-14.3%), from €6,676 to €5,720
mainly Receivables within one year (-€2,849) and Net result for the year (-€2,214)
- Tangible fixed assets -€578
no longer reported in 2025 (was €578)
- Profit (loss) carried forward -€2,214
down €2,214 (-37.7%), from -€5,872 to -€8,086
- Trade debts +€1,624
up €1,624 (+141%), from €1,151 to €2,775
- Write-downs +€961
new in 2025: €961
- Depreciation +€578
new in 2025: €578
- Gross operating margin +€573
up €573 (+36.1%), from -€1,588 to -€1,015
- Financial income +€88
up €88 (+19.9%), from €442 to €530
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 | €31,150 | €30,622 | -€528 | -1.7% |
| Fixed assets | 21/28 | €578 | - | -€578 | |
| Tangible fixed assets | 22/27 | €578 | - | -€578 | |
| Plant, machinery and equipment | 23 | €578 | - | -€578 | |
| Current assets | 29/58 | €30,572 | €30,622 | +€50 | +0.2% |
| Stocks and contracts in progress | 3 | €7,290 | €5,447 | -€1,843 | -25.3% |
| Stocks | 30/36 | €7,290 | €5,447 | -€1,843 | -25.3% |
| Amounts receivable within one year | 40/41 | €16,606 | €19,455 | +€2,849 | +17.2% |
| Trade receivables | 40 | €295 | €3,830 | +€3,535 | +1,197% |
| Other amounts receivable | 41 | €16,311 | €15,625 | -€686 | -4.2% |
| Cash at bank and in hand | 54/58 | €6,676 | €5,720 | -€956 | -14.3% |
| Total equity and liabilities | 10/49 | €31,150 | €30,622 | -€528 | -1.7% |
| Equity | 10/15 | €29,951 | €27,736 | -€2,214 | -7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,223 | €17,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,140 | €6,140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,140 | €6,140 | = | 0.0% |
| Distributable reserves | 133 | €11,082 | €11,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,872 | -€8,086 | -€2,214 | -37.7% |
| Amounts payable | 17/49 | €1,199 | €2,886 | +€1,686 | +141% |
| Amounts payable within one year | 42/48 | €1,199 | €2,886 | +€1,686 | +141% |
| Trade debts | 44 | €1,151 | €2,775 | +€1,624 | +141% |
| Suppliers | 440/4 | €1,151 | €2,775 | +€1,624 | +141% |
| Taxes, remuneration and social security | 45 | €49 | €111 | +€62 | +129% |
| Taxes | 450/3 | €49 | €111 | +€62 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €578 | +€578 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €961 | +€961 | |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€1,588 | -€1,015 | +€573 | +36.1% |
| Operating profit (loss) | 9901 | -€1,728 | -€2,698 | -€970 | -56.1% |
| Financial income | 75/76B | €442 | €530 | +€88 | +19.9% |
| Recurring financial income | 75 | €442 | €530 | +€88 | +19.9% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,333 | -€2,214 | -€882 | -66.2% |
| Profit (loss) for the period | 9904 | -€1,333 | -€2,214 | -€882 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,333 | -€2,214 | -€882 | -66.2% |
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 19 October 2026 via checked.be.