CATERING-EXPRESS: 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-EXPRESS
Largest movements
- Receivables within one year -€28,890
down €28,890 (-61.3%), from €47,093 to €18,204
of which Trade receivables: -€38,332
- Tangible fixed assets -€6,078
down €6,078 (-45.2%), from €13,434 to €7,356
of which Plant, machinery and equipment: -€5,160
- Stocks and contracts -€1,456
down €1,456 (-35.7%), from €4,079 to €2,623
- Other debts +€49,331
up €49,331 (+129%), from €38,294 to €87,625
- Debts after one year -€40,350
no longer reported in 2025 (was €40,350)
- Trade debts -€40,135
no longer reported in 2025 (was €40,135)
- Tax, wage and social debts -€9,576
down €9,576 (-48.3%), from €19,833 to €10,257
of which Taxes: -€4,815
- Profit (loss) carried forward +€4,310
up €4,310 (+3.9%), from -€111,650 to -€107,341
- Gross operating margin -€88,595
down €88,595 (-83.6%), from €105,918 to €17,324
- Staff costs -€84,075
no longer reported in 2025 (was €84,075)
- Financial charges +€5,523
up €5,523 (+390%), from €1,415 to €6,938
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 | €73,866 | €36,991 | -€36,874 | -49.9% |
| Fixed assets | 21/28 | €13,544 | €7,466 | -€6,078 | -44.9% |
| Tangible fixed assets | 22/27 | €13,434 | €7,356 | -€6,078 | -45.2% |
| Plant, machinery and equipment | 23 | €10,825 | €5,665 | -€5,160 | -47.7% |
| Furniture and vehicles | 24 | €2,609 | €1,691 | -€918 | -35.2% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €60,322 | €29,526 | -€30,796 | -51.1% |
| Stocks and contracts in progress | 3 | €4,079 | €2,623 | -€1,456 | -35.7% |
| Stocks | 30/36 | €4,079 | €2,623 | -€1,456 | -35.7% |
| Amounts receivable within one year | 40/41 | €47,093 | €18,204 | -€28,890 | -61.3% |
| Trade receivables | 40 | €46,130 | €7,798 | -€38,332 | -83.1% |
| Other amounts receivable | 41 | €963 | €10,406 | +€9,443 | +980% |
| Cash at bank and in hand | 54/58 | €9,149 | €8,699 | -€450 | -4.9% |
| Total equity and liabilities | 10/49 | €73,866 | €36,991 | -€36,874 | -49.9% |
| Equity | 10/15 | -€81,650 | -€77,341 | +€4,310 | +5.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,650 | -€107,341 | +€4,310 | +3.9% |
| Amounts payable | 17/49 | €155,516 | €114,332 | -€41,184 | -26.5% |
| Amounts payable after more than one year | 17 | €40,350 | - | -€40,350 | |
| Financial debts | 170/4 | €40,350 | - | -€40,350 | |
| Amounts payable within one year | 42/48 | €115,166 | €114,332 | -€834 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €3,125 | €3,125 | = | 0.0% |
| Financial debts | 43 | €13,779 | €13,325 | -€454 | -3.3% |
| Credit institutions | 430/8 | €13,779 | €13,325 | -€454 | -3.3% |
| Trade debts | 44 | €40,135 | - | -€40,135 | |
| Suppliers | 440/4 | €40,135 | - | -€40,135 | |
| Taxes, remuneration and social security | 45 | €19,833 | €10,257 | -€9,576 | -48.3% |
| Taxes | 450/3 | €14,800 | €9,985 | -€4,815 | -32.5% |
| Remuneration and social security | 454/9 | €5,032 | €272 | -€4,761 | -94.6% |
| Other amounts payable | 47/48 | €38,294 | €87,625 | +€49,331 | +129% |
| Remuneration, social security and pensions | 62 | €84,075 | - | -€84,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,045 | €6,078 | -€966 | -13.7% |
| Other operating charges | 640/8 | €625 | - | -€625 | |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €105,918 | €17,324 | -€88,595 | -83.6% |
| Operating profit (loss) | 9901 | €14,098 | €11,245 | -€2,853 | -20.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,415 | €6,938 | +€5,523 | +390% |
| Recurring financial charges | 65 | €1,415 | €6,938 | +€5,523 | +390% |
| Profit (loss) for the period before taxes | 9903 | €12,683 | €4,310 | -€8,374 | -66.0% |
| Profit (loss) for the period | 9904 | €12,683 | €4,310 | -€8,374 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,683 | €4,310 | -€8,374 | -66.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.