Catering 66: 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.
Catering 66
Largest movements
- Cash +€3,478
up €3,478 (+4.3%), from €81,435 to €84,913
mainly Other debts (+€7,219) and Net result for the year (+€2,703)
- Other debts +€7,219
up €7,219 (+15.0%), from €48,134 to €55,353
- Tax, wage and social debts -€3,915
down €3,915 (-24.3%), from €16,079 to €12,164
of which Taxes: -€2,415
- Gross operating margin -€20,587
down €20,587 (-71.2%), from €28,899 to €8,312
- Taxes -€6,634
down €6,634 (-83.2%), from €7,970 to €1,336
- Financial income +€1,428
up €1,428 (+56.6%), from €2,523 to €3,951
- Financial charges +€508
up €508 (+15.9%), from €3,200 to €3,708
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 | €274,883 | €281,282 | +€6,399 | +2.3% |
| Fixed assets | 21/28 | €9,561 | €9,207 | -€354 | -3.7% |
| Tangible fixed assets | 22/27 | €9,061 | €8,707 | -€354 | -3.9% |
| Plant, machinery and equipment | 23 | - | €1,744 | +€1,744 | |
| Furniture and vehicles | 24 | €6,590 | €5,730 | -€860 | -13.0% |
| Other tangible fixed assets | 26 | €2,471 | €1,233 | -€1,239 | -50.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €265,322 | €272,075 | +€6,753 | +2.5% |
| Stocks and contracts in progress | 3 | €14,414 | €15,826 | +€1,413 | +9.8% |
| Stocks | 30/36 | €14,414 | €15,826 | +€1,413 | +9.8% |
| Amounts receivable within one year | 40/41 | €17,835 | €16,353 | -€1,482 | -8.3% |
| Trade receivables | 40 | €17,835 | €14,035 | -€3,800 | -21.3% |
| Other amounts receivable | 41 | - | €2,318 | +€2,318 | |
| Current investments | 50/53 | €151,639 | €154,333 | +€2,694 | +1.8% |
| Cash at bank and in hand | 54/58 | €81,435 | €84,913 | +€3,478 | +4.3% |
| Deferred charges and accrued income | 490/1 | - | €651 | +€651 | |
| Total equity and liabilities | 10/49 | €274,883 | €281,282 | +€6,399 | +2.3% |
| Equity | 10/15 | €210,647 | €213,351 | +€2,703 | +1.3% |
| Contributions | 10/11 | €12,411 | €12,411 | = | 0.0% |
| Reserves | 13 | €98,030 | €100,733 | +€2,703 | +2.8% |
| Distributable reserves | 133 | €98,030 | €100,733 | +€2,703 | +2.8% |
| Profit (loss) carried forward | 14 | €100,207 | €100,207 | = | 0.0% |
| Amounts payable | 17/49 | €64,236 | €67,931 | +€3,695 | +5.8% |
| Amounts payable within one year | 42/48 | €64,236 | €67,931 | +€3,695 | +5.8% |
| Trade debts | 44 | €23 | €414 | +€391 | +1,669% |
| Suppliers | 440/4 | €23 | €414 | +€391 | +1,669% |
| Taxes, remuneration and social security | 45 | €16,079 | €12,164 | -€3,915 | -24.3% |
| Taxes | 450/3 | €14,579 | €12,164 | -€2,415 | -16.6% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €48,134 | €55,353 | +€7,219 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €2,236 | +€172 | +8.3% |
| Other operating charges | 640/8 | €2,238 | €2,279 | +€41 | +1.8% |
| Gross operating margin | 9900 | €28,899 | €8,312 | -€20,587 | -71.2% |
| Operating profit (loss) | 9901 | €24,596 | €3,797 | -€20,799 | -84.6% |
| Financial income | 75/76B | €2,523 | €3,951 | +€1,428 | +56.6% |
| Recurring financial income | 75 | €2,523 | €3,951 | +€1,428 | +56.6% |
| Financial charges | 65/66B | €3,200 | €3,708 | +€508 | +15.9% |
| Recurring financial charges | 65 | €3,200 | €3,708 | +€508 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €23,919 | €4,039 | -€19,880 | -83.1% |
| Income taxes | 67/77 | €7,970 | €1,336 | -€6,634 | -83.2% |
| Profit (loss) for the period | 9904 | €15,949 | €2,703 | -€13,246 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,949 | €2,703 | -€13,246 | -83.0% |
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 19 October 2026 via checked.be.