CATERING HEMELSOET: 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 HEMELSOET
Largest movements
- Cash +€21,610
up €21,610 (+33.0%), from €65,430 to €87,039
mainly Accrued charges and deferred income (+€55,900) and Net result for the year (+€40,779)
- Tangible fixed assets -€5,714
down €5,714 (-44.4%), from €12,867 to €7,153
of which Furniture and vehicles: -€5,667
- Deferred charges and accrued income +€5,290
new in 2025: €5,290
- Receivables within one year -€2,590
down €2,590 (-6.2%), from €41,924 to €39,334
of which Trade receivables: -€1,695
- Accrued charges and deferred income +€55,900
new in 2025: €55,900
- Trade debts -€34,095
down €34,095 (-86.0%), from €39,660 to €5,564
- Other debts +€27,000
up €27,000 (+135%), from €20,000 to €47,000
- Reserves -€25,221
down €25,221 (-72.3%), from €34,876 to €9,655
- Debts after one year -€5,887
down €5,887 (-74.4%), from €7,909 to €2,022
- Staff costs -€45,150
down €45,150 (-100%), from €45,150 to €0
- Gross operating margin -€43,295
down €43,295 (-46.3%), from €93,520 to €50,225
- Financial income +€1,703
new in 2025: €1,703
- Depreciation +€1,252
up €1,252 (+28.1%), from €4,462 to €5,714
- Taxes -€1,003
down €1,003 (-20.6%), from €4,875 to €3,873
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 | €120,361 | €138,817 | +€18,455 | +15.3% |
| Fixed assets | 21/28 | €12,867 | €7,153 | -€5,714 | -44.4% |
| Tangible fixed assets | 22/27 | €12,867 | €7,153 | -€5,714 | -44.4% |
| Plant, machinery and equipment | 23 | €47 | €0 | -€47 | -100% |
| Furniture and vehicles | 24 | €12,820 | €7,153 | -€5,667 | -44.2% |
| Current assets | 29/58 | €107,495 | €131,664 | +€24,169 | +22.5% |
| Stocks and contracts in progress | 3 | €141 | €0 | -€141 | -100% |
| Stocks | 30/36 | €141 | €0 | -€141 | -100% |
| Amounts receivable within one year | 40/41 | €41,924 | €39,334 | -€2,590 | -6.2% |
| Trade receivables | 40 | €11,924 | €10,229 | -€1,695 | -14.2% |
| Other amounts receivable | 41 | €30,000 | €29,105 | -€895 | -3.0% |
| Cash at bank and in hand | 54/58 | €65,430 | €87,039 | +€21,610 | +33.0% |
| Deferred charges and accrued income | 490/1 | - | €5,290 | +€5,290 | |
| Total equity and liabilities | 10/49 | €120,361 | €138,817 | +€18,455 | +15.3% |
| Equity | 10/15 | €39,876 | €14,655 | -€25,221 | -63.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,876 | €9,655 | -€25,221 | -72.3% |
| Distributable reserves | 133 | €34,876 | €9,655 | -€25,221 | -72.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €80,486 | €124,162 | +€43,676 | +54.3% |
| Amounts payable after more than one year | 17 | €7,909 | €2,022 | -€5,887 | -74.4% |
| Financial debts | 170/4 | €7,909 | €2,022 | -€5,887 | -74.4% |
| Amounts payable within one year | 42/48 | €72,577 | €66,240 | -€6,337 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €5,626 | €5,887 | +€260 | +4.6% |
| Trade debts | 44 | €39,660 | €5,564 | -€34,095 | -86.0% |
| Suppliers | 440/4 | €39,660 | €5,564 | -€34,095 | -86.0% |
| Taxes, remuneration and social security | 45 | €7,290 | €7,789 | +€498 | +6.8% |
| Taxes | 450/3 | €7,290 | €7,789 | +€498 | +6.8% |
| Other amounts payable | 47/48 | €20,000 | €47,000 | +€27,000 | +135% |
| Accrued charges and deferred income | 492/3 | - | €55,900 | +€55,900 | |
| Remuneration, social security and pensions | 62 | €45,150 | €0 | -€45,150 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,462 | €5,714 | +€1,252 | +28.1% |
| Other operating charges | 640/8 | €241 | €921 | +€680 | +283% |
| Gross operating margin | 9900 | €93,520 | €50,225 | -€43,295 | -46.3% |
| Operating profit (loss) | 9901 | €43,668 | €43,591 | -€77 | -0.2% |
| Financial income | 75/76B | - | €1,703 | +€1,703 | |
| Recurring financial income | 75 | - | €1,703 | +€1,703 | |
| Financial charges | 65/66B | €833 | €642 | -€190 | -22.8% |
| Recurring financial charges | 65 | €833 | €642 | -€190 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €42,835 | €44,651 | +€1,817 | +4.2% |
| Income taxes | 67/77 | €4,875 | €3,873 | -€1,003 | -20.6% |
| Profit (loss) for the period | 9904 | €37,960 | €40,779 | +€2,819 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,960 | €40,779 | +€2,819 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.