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Ca.Tr.: what changed

Two fiscal 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.

What changed

Ca.Tr.

BE 0869.617.668
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€668,338
2024 · €461,951+€206,387
Equity
€1.6m
2024 · €2.7m-€1.1m
Cash
€1.2m
2024 · €2.3m-€1.0m
Balance sheet total
€2.1m
2024 · €3.1m-€1.0m

Largest movements

2024 to 2025
Assets
  • Cash -€1.0m

    down €1.0m (-45.8%), from €2.3m to €1.2m

    mainly Contributions, distributions and other (-€1.8m) and Investment in fixed assets (net) (-€126,276)

  • Receivables within one year -€43,205

    down €43,205 (-60.7%), from €71,148 to €27,943

    of which Other amounts receivable: -€43,577

Equity and liabilities
  • Reserves -€1.1m

    down €1.1m (-57.4%), from €1.9m to €813,489

    of which Distributable reserves: -€1.1m

  • Other debts +€65,436

    up €65,436 (+32.5%), from €201,647 to €267,083

Income statement
  • Gross operating margin +€482,279

    up €482,279 (+22.3%), from €2.2m to €2.6m

  • Staff costs +€204,914

    up €204,914 (+13.5%), from €1.5m to €1.7m

  • Taxes +€46,029

    up €46,029 (+52.0%), from €88,530 to €134,559

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €461,951
Gross operating margin +€482,279
Staff costs -€204,914
Depreciation -€8,986
Other operating charges -€9,068
Financial income -€6,322
Financial charges -€573
Taxes -€46,029
Result 2025 €668,338

Cash bridge derived

cash 2024 to 2025

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.

From operations +€852,144
Investment -€126,276
Financing -€1.8m
Cash 2024 €2.3m
Net result for the year +€668,338
Depreciation +€102,714
Stocks and contracts -€15,977
Receivables within one year +€43,205
Deferred charges and accrued income -€18,431
Trade debts -€5,680
Tax, wage and social debts +€7,066
Other debts +€65,436
Accrued charges and deferred income +€5,472
Investment in fixed assets (net) -€126,276
Short-term financial debts +€392
Contributions, distributions and other -€1.8m
Cash 2025 €1.2m
Every line side by side 48 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,089,807 €2,064,173 -€1.0m -33.2%
Fixed assets 21/28 €709,470 €733,032 +€23,563 +3.3%
Intangible fixed assets 21 €673 €137 -€535 -79.6%
Tangible fixed assets 22/27 €708,797 €732,895 +€24,098 +3.4%
Plant, machinery and equipment 23 €66,309 €56,297 -€10,011 -15.1%
Furniture and vehicles 24 €170,827 €142,178 -€28,650 -16.8%
Other tangible fixed assets 26 €471,661 €534,420 +€62,759 +13.3%
Current assets 29/58 €2,380,337 €1,331,141 -€1.0m -44.1%
Stocks and contracts in progress 3 €26,638 €42,616 +€15,977 +60.0%
Stocks 30/36 €26,638 €42,616 +€15,977 +60.0%
Amounts receivable within one year 40/41 €71,148 €27,943 -€43,205 -60.7%
Trade receivables 40 €10,972 €11,344 +€373 +3.4%
Other amounts receivable 41 €60,176 €16,599 -€43,577 -72.4%
Cash at bank and in hand 54/58 €2,272,745 €1,232,346 -€1.0m -45.8%
Deferred charges and accrued income 490/1 €9,806 €28,237 +€18,431 +188.0%
Total equity and liabilities 10/49 €3,089,807 €2,064,173 -€1.0m -33.2%
Equity 10/15 €2,711,810 €1,613,489 -€1.1m -40.5%
Contributions 10/11 €800,000 €800,000 = 0.0%
Capital 10 €800,000 €800,000 = 0.0%
Issued capital 100 €800,000 €800,000 = 0.0%
Reserves 13 €1,911,810 €813,489 -€1.1m -57.4%
Non-distributable reserves 130/1 €100,000 €100,000 = 0.0%
Legal reserve 130 €100,000 €100,000 = 0.0%
Distributable reserves 133 €1,811,810 €713,489 -€1.1m -60.6%
Amounts payable 17/49 €377,997 €450,684 +€72,687 +19.2%
Amounts payable within one year 42/48 €369,354 €436,569 +€67,215 +18.2%
Financial debts 43 €195 €587 +€392 +200.5%
Credit institutions 430/8 €195 €587 +€392 +200.5%
Trade debts 44 €67,097 €61,417 -€5,680 -8.5%
Suppliers 440/4 €67,097 €61,417 -€5,680 -8.5%
Taxes, remuneration and social security 45 €100,415 €107,481 +€7,066 +7.0%
Taxes 450/3 €23,449 €20,759 -€2,690 -11.5%
Remuneration and social security 454/9 €76,966 €86,722 +€9,757 +12.7%
Other amounts payable 47/48 €201,647 €267,083 +€65,436 +32.5%
Accrued charges and deferred income 492/3 €8,643 €14,115 +€5,472 +63.3%
Remuneration, social security and pensions 62 €1,516,194 €1,721,109 +€204,914 +13.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €93,728 €102,714 +€8,986 +9.6%
Other operating charges 640/8 €8,783 €17,851 +€9,068 +103.2%
Gross operating margin 9900 €2,166,648 €2,648,927 +€482,279 +22.3%
Operating profit (loss) 9901 €547,942 €807,253 +€259,311 +47.3%
Financial income 75/76B €8,316 €1,994 -€6,322 -76.0%
Recurring financial income 75 €8,316 €1,994 -€6,322 -76.0%
Financial charges 65/66B €5,777 €6,350 +€573 +9.9%
Recurring financial charges 65 €5,777 €6,350 +€573 +9.9%
Profit (loss) for the period before taxes 9903 €550,481 €802,897 +€252,416 +45.9%
Income taxes 67/77 €88,530 €134,559 +€46,029 +52.0%
Profit (loss) for the period 9904 €461,951 €668,338 +€206,387 +44.7%
Profit (loss) for the period to be appropriated 9905 €461,951 €668,338 +€206,387 +44.7%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.