C8tering: 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.
C8tering
Largest movements
- Cash +€28,266
up €28,266 (+45.4%), from €62,196 to €90,462
mainly Net result for the year (+€68,889) and Current portion of long-term debt (+€8,540)
- Tangible fixed assets +€6,385
up €6,385 (+43.7%), from €14,612 to €20,998
of which Furniture and vehicles: +€6,817
- Reserves +€68,889
up €68,889 (+71.6%), from €96,151 to €165,041
- Trade debts -€28,885
down €28,885 (-87.3%), from €33,074 to €4,189
- Tax, wage and social debts -€9,432
down €9,432 (-89.7%), from €10,512 to €1,080
of which Remuneration and social security: -€8,750
- Current portion of long-term debt +€8,540
up €8,540 (+285%), from €2,993 to €11,532
- Debts after one year -€3,181
down €3,181 (-69.7%), from €4,564 to €1,384
- Staff costs -€102,046
down €102,046 (-65.9%), from €154,837 to €52,790
- Taxes +€15,930
up €15,930, from -€786 to €15,145
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 | €177,663 | €213,645 | +€35,982 | +20.3% |
| Fixed assets | 21/28 | €14,612 | €20,998 | +€6,385 | +43.7% |
| Tangible fixed assets | 22/27 | €14,612 | €20,998 | +€6,385 | +43.7% |
| Plant, machinery and equipment | 23 | €14,612 | €14,181 | -€431 | -3.0% |
| Furniture and vehicles | 24 | - | €6,817 | +€6,817 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €163,051 | €192,647 | +€29,596 | +18.2% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €100,856 | €102,186 | +€1,330 | +1.3% |
| Trade receivables | 40 | €35,677 | €16,099 | -€19,578 | -54.9% |
| Other amounts receivable | 41 | €65,179 | €86,086 | +€20,908 | +32.1% |
| Cash at bank and in hand | 54/58 | €62,196 | €90,462 | +€28,266 | +45.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €177,663 | €213,645 | +€35,982 | +20.3% |
| Equity | 10/15 | €126,151 | €195,041 | +€68,889 | +54.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €96,151 | €165,041 | +€68,889 | +71.6% |
| Distributable reserves | 133 | €96,151 | €165,041 | +€68,889 | +71.6% |
| Amounts payable | 17/49 | €51,512 | €18,604 | -€32,908 | -63.9% |
| Amounts payable after more than one year | 17 | €4,564 | €1,384 | -€3,181 | -69.7% |
| Financial debts | 170/4 | €4,564 | €1,384 | -€3,181 | -69.7% |
| Amounts payable within one year | 42/48 | €46,948 | €17,221 | -€29,727 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €2,993 | €11,532 | +€8,540 | +285% |
| Trade debts | 44 | €33,074 | €4,189 | -€28,885 | -87.3% |
| Suppliers | 440/4 | €33,074 | €4,189 | -€28,885 | -87.3% |
| Taxes, remuneration and social security | 45 | €10,512 | €1,080 | -€9,432 | -89.7% |
| Taxes | 450/3 | €722 | €40 | -€682 | -94.5% |
| Remuneration and social security | 454/9 | €9,791 | €1,040 | -€8,750 | -89.4% |
| Other amounts payable | 47/48 | €369 | €420 | +€51 | +13.8% |
| Non-recurring operating income | 76A | - | €2,602 | +€2,602 | |
| Remuneration, social security and pensions | 62 | €154,837 | €52,790 | -€102,046 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,636 | €6,452 | +€816 | +14.5% |
| Other operating charges | 640/8 | €2,677 | €3,391 | +€714 | +26.7% |
| Non-recurring operating charges | 66A | €2,174 | €4,907 | +€2,733 | +126% |
| Gross operating margin | 9900 | €152,628 | €151,985 | -€643 | -0.4% |
| Operating profit (loss) | 9901 | -€12,696 | €84,446 | +€97,142 | |
| Financial income | 75/76B | €314 | €290 | -€23 | -7.5% |
| Recurring financial income | 75 | €314 | €290 | -€23 | -7.5% |
| Financial charges | 65/66B | €1,223 | €702 | -€520 | -42.5% |
| Recurring financial charges | 65 | €1,223 | €702 | -€520 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,604 | €84,034 | +€97,638 | |
| Income taxes | 67/77 | -€786 | €15,145 | +€15,930 | |
| Profit (loss) for the period | 9904 | -€12,818 | €68,889 | +€81,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,818 | €68,889 | +€81,708 |
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 17 October 2026 via checked.be.