CATERING GROUP: 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 GROUP
Largest movements
- Cash -€20,680
down €20,680 (-75.6%), from €27,365 to €6,685
mainly Receivables within one year (-€14,719) and Net result for the year (-€7,214)
- Receivables within one year +€14,719
up €14,719 (+202%), from €7,300 to €22,018
of which Other amounts receivable: +€19,579
- Tangible fixed assets -€1,213
down €1,213 (-24.0%), from €5,053 to €3,840
of which Furniture and vehicles: -€3,952
- Profit (loss) carried forward -€7,214
down €7,214, from €206 to -€7,008
- Other debts -€723
no longer reported in 2025 (was €723)
- Gross operating margin -€14,711
down €14,711, from €13,285 to -€1,426
- Depreciation -€2,529
down €2,529 (-33.7%), from €7,492 to €4,963
- Taxes -€1,625
down €1,625, from €1,583 to -€41
- Financial income +€244
up €244 (+1,218,550%), from €0 to €244
- Other operating charges +€175
up €175 (+21.6%), from €808 to €983
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 | €44,897 | €37,230 | -€7,667 | -17.1% |
| Fixed assets | 21/28 | €5,053 | €3,840 | -€1,213 | -24.0% |
| Tangible fixed assets | 22/27 | €5,053 | €3,840 | -€1,213 | -24.0% |
| Plant, machinery and equipment | 23 | €698 | €3,437 | +€2,739 | +392% |
| Furniture and vehicles | 24 | €4,355 | €403 | -€3,952 | -90.8% |
| Current assets | 29/58 | €39,843 | €33,390 | -€6,454 | -16.2% |
| Stocks and contracts in progress | 3 | €4,771 | €4,567 | -€204 | -4.3% |
| Stocks | 30/36 | €4,771 | €4,567 | -€204 | -4.3% |
| Amounts receivable within one year | 40/41 | €7,300 | €22,018 | +€14,719 | +202% |
| Trade receivables | 40 | €6,920 | €2,059 | -€4,860 | -70.2% |
| Other amounts receivable | 41 | €380 | €19,959 | +€19,579 | +5,152% |
| Cash at bank and in hand | 54/58 | €27,365 | €6,685 | -€20,680 | -75.6% |
| Deferred charges and accrued income | 490/1 | €408 | €120 | -€289 | -70.7% |
| Total equity and liabilities | 10/49 | €44,897 | €37,230 | -€7,667 | -17.1% |
| Equity | 10/15 | €43,056 | €35,842 | -€7,214 | -16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,850 | €37,850 | = | 0.0% |
| Distributable reserves | 133 | €37,850 | €37,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €206 | -€7,008 | -€7,214 | |
| Amounts payable | 17/49 | €1,841 | €1,388 | -€453 | -24.6% |
| Amounts payable within one year | 42/48 | €1,841 | €1,388 | -€453 | -24.6% |
| Trade debts | 44 | €905 | €1,216 | +€310 | +34.3% |
| Suppliers | 440/4 | €905 | €1,216 | +€310 | +34.3% |
| Taxes, remuneration and social security | 45 | €212 | €172 | -€40 | -18.9% |
| Taxes | 450/3 | €212 | €172 | -€40 | -18.9% |
| Other amounts payable | 47/48 | €723 | - | -€723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,492 | €4,963 | -€2,529 | -33.7% |
| Other operating charges | 640/8 | €808 | €983 | +€175 | +21.6% |
| Gross operating margin | 9900 | €13,285 | -€1,426 | -€14,711 | |
| Operating profit (loss) | 9901 | €4,984 | -€7,373 | -€12,357 | |
| Financial income | 75/76B | €0 | €244 | +€244 | +1,218,550% |
| Recurring financial income | 75 | €0 | €244 | +€244 | +1,218,550% |
| Financial charges | 65/66B | €162 | €127 | -€35 | -21.7% |
| Recurring financial charges | 65 | €162 | €127 | -€35 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €4,823 | -€7,256 | -€12,079 | |
| Income taxes | 67/77 | €1,583 | -€41 | -€1,625 | |
| Profit (loss) for the period | 9904 | €3,240 | -€7,214 | -€10,454 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,240 | -€7,214 | -€10,454 |
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 18 October 2026 via checked.be.