CAESAR CATERING: 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.
CAESAR CATERING
Largest movements
- Receivables within one year -€62,969
down €62,969 (-21.5%), from €293,325 to €230,356
of which Trade receivables: -€148,728
- Cash +€53,730
up €53,730 (+76.4%), from €70,289 to €124,019
mainly Other debts (+€102,581) and Receivables within one year (+€62,969)
- Tangible fixed assets -€9,997
down €9,997 (-27.9%), from €35,790 to €25,793
of which Furniture and vehicles: -€8,710
- Trade debts -€112,585
down €112,585 (-58.6%), from €192,005 to €79,420
- Other debts +€102,581
up €102,581 (+3879.8%), from €2,644 to €105,225
- Profit (loss) carried forward -€73,394
down €73,394 (-51.3%), from €143,156 to €69,762
- Tax, wage and social debts +€58,933
up €58,933 (+187.4%), from €31,443 to €90,376
of which Taxes: +€37,526
- Debts after one year +€13,910
new in 2025: €13,910
- Gross operating margin +€69,988
up €69,988 (+27.2%), from €257,761 to €327,749
- Staff costs +€29,158
up €29,158 (+14.0%), from €208,367 to €237,525
- Taxes +€10,354
up €10,354 (+108.4%), from €9,549 to €19,903
- Other operating charges -€3,703
down €3,703 (-81.2%), from €4,562 to €859
- Financial charges +€3,545
up €3,545 (+133.0%), from €2,666 to €6,211
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.
Cash bridge derived
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 | €409,786 | €390,832 | -€18,954 | -4.6% |
| Fixed assets | 21/28 | €45,790 | €35,793 | -€9,997 | -21.8% |
| Tangible fixed assets | 22/27 | €35,790 | €25,793 | -€9,997 | -27.9% |
| Plant, machinery and equipment | 23 | €1,728 | €441 | -€1,287 | -74.5% |
| Furniture and vehicles | 24 | €34,062 | €25,352 | -€8,710 | -25.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €363,996 | €355,039 | -€8,957 | -2.5% |
| Stocks and contracts in progress | 3 | €382 | €664 | +€282 | +73.8% |
| Stocks | 30/36 | €382 | €664 | +€282 | +73.8% |
| Amounts receivable within one year | 40/41 | €293,325 | €230,356 | -€62,969 | -21.5% |
| Trade receivables | 40 | €261,212 | €112,484 | -€148,728 | -56.9% |
| Other amounts receivable | 41 | €32,113 | €117,872 | +€85,759 | +267.1% |
| Cash at bank and in hand | 54/58 | €70,289 | €124,019 | +€53,730 | +76.4% |
| Total equity and liabilities | 10/49 | €409,786 | €390,832 | -€18,954 | -4.6% |
| Equity | 10/15 | €145,656 | €72,262 | -€73,394 | -50.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,156 | €69,762 | -€73,394 | -51.3% |
| Amounts payable | 17/49 | €264,130 | €318,570 | +€54,440 | +20.6% |
| Amounts payable after more than one year | 17 | - | €13,910 | +€13,910 | |
| Financial debts | 170/4 | - | €13,910 | +€13,910 | |
| Amounts payable within one year | 42/48 | €264,130 | €304,660 | +€40,530 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €38,038 | €29,639 | -€8,399 | -22.1% |
| Trade debts | 44 | €192,005 | €79,420 | -€112,585 | -58.6% |
| Suppliers | 440/4 | €192,005 | €79,420 | -€112,585 | -58.6% |
| Taxes, remuneration and social security | 45 | €31,443 | €90,376 | +€58,933 | +187.4% |
| Taxes | 450/3 | €12,082 | €49,608 | +€37,526 | +310.6% |
| Remuneration and social security | 454/9 | €19,361 | €40,768 | +€21,407 | +110.6% |
| Other amounts payable | 47/48 | €2,644 | €105,225 | +€102,581 | +3879.8% |
| Remuneration, social security and pensions | 62 | €208,367 | €237,525 | +€29,158 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,351 | €12,497 | +€2,146 | +20.7% |
| Other operating charges | 640/8 | €4,562 | €859 | -€3,703 | -81.2% |
| Gross operating margin | 9900 | €257,761 | €327,749 | +€69,988 | +27.2% |
| Operating profit (loss) | 9901 | €34,481 | €76,868 | +€42,387 | +122.9% |
| Financial income | 75/76B | €1,862 | €1,539 | -€323 | -17.3% |
| Recurring financial income | 75 | €1,862 | €1,539 | -€323 | -17.3% |
| Financial charges | 65/66B | €2,666 | €6,211 | +€3,545 | +133.0% |
| Recurring financial charges | 65 | €2,666 | €6,211 | +€3,545 | +133.0% |
| Profit (loss) for the period before taxes | 9903 | €33,677 | €72,196 | +€38,519 | +114.4% |
| Income taxes | 67/77 | €9,549 | €19,903 | +€10,354 | +108.4% |
| Profit (loss) for the period | 9904 | €24,128 | €52,293 | +€28,165 | +116.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,128 | €52,293 | +€28,165 | +116.7% |
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 2 October 2026 via checked.be.