CATERING G&V: 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 G&V
Largest movements
- Stocks and contracts +€33,301
up €33,301 (+57.8%), from €57,660 to €90,961
- Receivables within one year -€28,356
down €28,356 (-64.1%), from €44,222 to €15,866
of which Trade receivables: -€28,327
- Cash -€17,461
down €17,461 (-29.1%), from €59,938 to €42,477
mainly Stocks and contracts (-€33,301) and Tax, wage and social debts (-€25,146)
- Intangible fixed assets -€3,573
down €3,573 (-27.1%), from €13,196 to €9,624
- Tangible fixed assets +€2,515
up €2,515 (+343%), from €733 to €3,248
of which Plant, machinery and equipment: +€1,321
- Trade debts +€43,557
up €43,557 (+29.2%), from €149,363 to €192,919
- Tax, wage and social debts -€25,146
down €25,146 (-69.5%), from €36,189 to €11,043
of which Remuneration and social security: -€23,349
- Profit (loss) carried forward -€18,026
down €18,026 (-33.4%), from -€54,018 to -€72,045
- Debts after one year -€10,704
no longer reported in 2025 (was €10,704)
- Current portion of long-term debt -€2,275
down €2,275 (-16.1%), from €14,158 to €11,883
- Staff costs -€44,332
down €44,332 (-16.4%), from €269,764 to €225,431
- Gross operating margin -€20,864
down €20,864 (-8.6%), from €241,843 to €220,979
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 | €176,189 | €162,701 | -€13,488 | -7.7% |
| Fixed assets | 21/28 | €13,929 | €12,871 | -€1,057 | -7.6% |
| Intangible fixed assets | 21 | €13,196 | €9,624 | -€3,573 | -27.1% |
| Tangible fixed assets | 22/27 | €733 | €3,248 | +€2,515 | +343% |
| Plant, machinery and equipment | 23 | - | €1,321 | +€1,321 | |
| Furniture and vehicles | 24 | €733 | €1,927 | +€1,195 | +163% |
| Current assets | 29/58 | €162,261 | €149,830 | -€12,431 | -7.7% |
| Stocks and contracts in progress | 3 | €57,660 | €90,961 | +€33,301 | +57.8% |
| Stocks | 30/36 | €57,660 | €90,961 | +€33,301 | +57.8% |
| Amounts receivable within one year | 40/41 | €44,222 | €15,866 | -€28,356 | -64.1% |
| Trade receivables | 40 | €35,793 | €7,466 | -€28,327 | -79.1% |
| Other amounts receivable | 41 | €8,429 | €8,400 | -€30 | -0.4% |
| Cash at bank and in hand | 54/58 | €59,938 | €42,477 | -€17,461 | -29.1% |
| Deferred charges and accrued income | 490/1 | €440 | €525 | +€85 | +19.4% |
| Total equity and liabilities | 10/49 | €176,189 | €162,701 | -€13,488 | -7.7% |
| Equity | 10/15 | -€35,418 | -€53,445 | -€18,026 | -50.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,018 | -€72,045 | -€18,026 | -33.4% |
| Amounts payable | 17/49 | €211,608 | €216,146 | +€4,538 | +2.1% |
| Amounts payable after more than one year | 17 | €10,704 | - | -€10,704 | |
| Financial debts | 170/4 | €10,704 | - | -€10,704 | |
| Amounts payable within one year | 42/48 | €199,710 | €216,146 | +€16,436 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €14,158 | €11,883 | -€2,275 | -16.1% |
| Trade debts | 44 | €149,363 | €192,919 | +€43,557 | +29.2% |
| Suppliers | 440/4 | €149,363 | €192,919 | +€43,557 | +29.2% |
| Advances received on contracts in progress | 46 | - | €301 | +€301 | |
| Taxes, remuneration and social security | 45 | €36,189 | €11,043 | -€25,146 | -69.5% |
| Taxes | 450/3 | €1,798 | - | -€1,798 | |
| Remuneration and social security | 454/9 | €34,391 | €11,043 | -€23,349 | -67.9% |
| Accrued charges and deferred income | 492/3 | €1,194 | - | -€1,194 | |
| Remuneration, social security and pensions | 62 | €269,764 | €225,431 | -€44,332 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,925 | €3,642 | -€1,283 | -26.0% |
| Other operating charges | 640/8 | €1,204 | €3,071 | +€1,868 | +155% |
| Non-recurring operating charges | 66A | €207 | - | -€207 | |
| Gross operating margin | 9900 | €241,843 | €220,979 | -€20,864 | -8.6% |
| Operating profit (loss) | 9901 | -€34,257 | -€11,166 | +€23,091 | +67.4% |
| Financial income | 75/76B | €2,103 | €10 | -€2,093 | -99.5% |
| Recurring financial income | 75 | €220 | €10 | -€210 | -95.4% |
| Non-recurring financial income | 76B | €1,883 | - | -€1,883 | |
| Financial charges | 65/66B | €6,918 | €6,119 | -€799 | -11.5% |
| Recurring financial charges | 65 | €6,918 | €6,119 | -€799 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€39,072 | -€17,275 | +€21,797 | +55.8% |
| Income taxes | 67/77 | €100 | - | -€100 | |
| Profit (loss) for the period | 9904 | -€39,172 | -€17,275 | +€21,897 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,172 | -€17,275 | +€21,897 | +55.9% |
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 26 October 2026 via checked.be.