CATERING DE SMAAK: 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 DE SMAAK
Largest movements
- Current investments +€20,015
up €20,015 (+22,238,433%), from €0 to €20,015
- Receivables within one year -€16,449
down €16,449 (-7.6%), from €215,558 to €199,109
of which Trade receivables: -€36,686
- Tangible fixed assets -€10,636
down €10,636 (-2.0%), from €531,719 to €521,084
of which Land and buildings: -€24,993
- Debts after one year -€39,709
down €39,709 (-11.0%), from €362,397 to €322,689
- Other debts +€21,008
up €21,008 (+18.3%), from €114,632 to €135,640
- Reserves +€18,000
up €18,000 (+19.3%), from €93,438 to €111,438
- Gross operating margin +€8,201
up €8,201 (+7.4%), from €110,174 to €118,376
- Depreciation +€4,022
up €4,022 (+9.7%), from €41,680 to €45,703
- Staff costs +€3,417
up €3,417 (+12.5%), from €27,329 to €30,746
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 | €763,649 | €760,501 | -€3,149 | -0.4% |
| Fixed assets | 21/28 | €536,419 | €525,784 | -€10,636 | -2.0% |
| Tangible fixed assets | 22/27 | €531,719 | €521,084 | -€10,636 | -2.0% |
| Land and buildings | 22 | €463,035 | €438,042 | -€24,993 | -5.4% |
| Plant, machinery and equipment | 23 | €47,527 | €64,808 | +€17,281 | +36.4% |
| Furniture and vehicles | 24 | €21,157 | €18,234 | -€2,923 | -13.8% |
| Financial fixed assets | 28 | €4,700 | €4,700 | = | 0.0% |
| Current assets | 29/58 | €227,230 | €234,717 | +€7,487 | +3.3% |
| Stocks and contracts in progress | 3 | €10,544 | €13,896 | +€3,352 | +31.8% |
| Stocks | 30/36 | €10,544 | €13,896 | +€3,352 | +31.8% |
| Amounts receivable within one year | 40/41 | €215,558 | €199,109 | -€16,449 | -7.6% |
| Trade receivables | 40 | €53,688 | €17,002 | -€36,686 | -68.3% |
| Other amounts receivable | 41 | €161,870 | €182,107 | +€20,237 | +12.5% |
| Current investments | 50/53 | €0 | €20,015 | +€20,015 | +22,238,433% |
| Cash at bank and in hand | 54/58 | €165 | €770 | +€605 | +367% |
| Deferred charges and accrued income | 490/1 | €963 | €927 | -€36 | -3.7% |
| Total equity and liabilities | 10/49 | €763,649 | €760,501 | -€3,149 | -0.4% |
| Equity | 10/15 | €197,547 | €216,956 | +€19,409 | +9.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €93,438 | €111,438 | +€18,000 | +19.3% |
| Distributable reserves | 133 | €93,438 | €111,438 | +€18,000 | +19.3% |
| Profit (loss) carried forward | 14 | €93,909 | €95,318 | +€1,409 | +1.5% |
| Amounts payable | 17/49 | €566,103 | €543,545 | -€22,558 | -4.0% |
| Amounts payable after more than one year | 17 | €362,397 | €322,689 | -€39,709 | -11.0% |
| Financial debts | 170/4 | €362,397 | €322,689 | -€39,709 | -11.0% |
| Amounts payable within one year | 42/48 | €203,706 | €220,857 | +€17,151 | +8.4% |
| Financial debts | 43 | €14,669 | €12,474 | -€2,195 | -15.0% |
| Credit institutions | 430/8 | €14,669 | €12,474 | -€2,195 | -15.0% |
| Trade debts | 44 | €56,505 | €58,701 | +€2,196 | +3.9% |
| Suppliers | 440/4 | €56,505 | €58,701 | +€2,196 | +3.9% |
| Taxes, remuneration and social security | 45 | €17,900 | €14,041 | -€3,858 | -21.6% |
| Taxes | 450/3 | €14,127 | €11,133 | -€2,994 | -21.2% |
| Remuneration and social security | 454/9 | €3,773 | €2,908 | -€865 | -22.9% |
| Other amounts payable | 47/48 | €114,632 | €135,640 | +€21,008 | +18.3% |
| Non-recurring operating income | 76A | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €27,329 | €30,746 | +€3,417 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,680 | €45,703 | +€4,022 | +9.7% |
| Other operating charges | 640/8 | €3,621 | €3,699 | +€78 | +2.2% |
| Gross operating margin | 9900 | €110,174 | €118,376 | +€8,201 | +7.4% |
| Operating profit (loss) | 9901 | €37,544 | €38,228 | +€684 | +1.8% |
| Financial income | 75/76B | €28 | €32 | +€4 | +14.4% |
| Recurring financial income | 75 | €28 | €32 | +€4 | +14.4% |
| Financial charges | 65/66B | €9,889 | €10,590 | +€701 | +7.1% |
| Recurring financial charges | 65 | €9,889 | €10,590 | +€701 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €27,683 | €27,670 | -€13 | 0.0% |
| Income taxes | 67/77 | €7,446 | €8,261 | +€815 | +10.9% |
| Profit (loss) for the period | 9904 | €20,236 | €19,409 | -€827 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,236 | €19,409 | -€827 | -4.1% |
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 26 October 2026 via checked.be.