CATERING LEBLEU: 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 LEBLEU
Largest movements
- Deferred charges and accrued income -€38,250
no longer reported in 2025 (was €38,250)
- Cash +€34,395
up €34,395 (+60.4%), from €56,987 to €91,382
mainly Deferred charges and accrued income (+€38,250) and Receivables within one year (+€26,473)
- Receivables within one year -€26,473
down €26,473 (-83.1%), from €31,871 to €5,398
of which Trade receivables: -€19,937
- Financial fixed assets -€10,320
no longer reported in 2025 (was €10,320)
- Tangible fixed assets -€5,740
down €5,740 (-14.2%), from €40,384 to €34,644
of which Furniture and vehicles: -€5,448
- Trade debts -€57,956
down €57,956 (-91.2%), from €63,574 to €5,618
- Reserves +€20,033
up €20,033 (+22.9%), from €87,325 to €107,358
- Other debts -€16,385
down €16,385 (-45.6%), from €35,944 to €19,559
- Tax, wage and social debts +€5,640
up €5,640 (+161%), from €3,514 to €9,154
- Depreciation -€17,900
down €17,900 (-61.9%), from €28,916 to €11,016
- Gross operating margin -€6,807
down €6,807 (-14.3%), from €47,707 to €40,900
- Taxes +€5,540
up €5,540 (+214%), from €2,591 to €8,131
- Financial charges -€2,305
down €2,305 (-65.2%), from €3,535 to €1,230
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 | €190,857 | €142,189 | -€48,668 | -25.5% |
| Fixed assets | 21/28 | €50,704 | €34,644 | -€16,060 | -31.7% |
| Tangible fixed assets | 22/27 | €40,384 | €34,644 | -€5,740 | -14.2% |
| Plant, machinery and equipment | 23 | €18,696 | €18,404 | -€292 | -1.6% |
| Furniture and vehicles | 24 | €21,688 | €16,240 | -€5,448 | -25.1% |
| Financial fixed assets | 28 | €10,320 | - | -€10,320 | |
| Current assets | 29/58 | €140,153 | €107,545 | -€32,608 | -23.3% |
| Stocks and contracts in progress | 3 | €13,045 | €10,765 | -€2,280 | -17.5% |
| Stocks | 30/36 | €13,045 | €10,765 | -€2,280 | -17.5% |
| Amounts receivable within one year | 40/41 | €31,871 | €5,398 | -€26,473 | -83.1% |
| Trade receivables | 40 | €24,851 | €4,914 | -€19,937 | -80.2% |
| Other amounts receivable | 41 | €7,020 | €484 | -€6,536 | -93.1% |
| Cash at bank and in hand | 54/58 | €56,987 | €91,382 | +€34,395 | +60.4% |
| Deferred charges and accrued income | 490/1 | €38,250 | - | -€38,250 | |
| Total equity and liabilities | 10/49 | €190,857 | €142,189 | -€48,668 | -25.5% |
| Equity | 10/15 | €87,825 | €107,858 | +€20,033 | +22.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €87,325 | €107,358 | +€20,033 | +22.9% |
| Distributable reserves | 133 | €87,325 | €107,358 | +€20,033 | +22.9% |
| Amounts payable | 17/49 | €103,032 | €34,331 | -€68,701 | -66.7% |
| Amounts payable within one year | 42/48 | €103,032 | €34,331 | -€68,701 | -66.7% |
| Trade debts | 44 | €63,574 | €5,618 | -€57,956 | -91.2% |
| Suppliers | 440/4 | €63,574 | €5,618 | -€57,956 | -91.2% |
| Taxes, remuneration and social security | 45 | €3,514 | €9,154 | +€5,640 | +161% |
| Taxes | 450/3 | €3,514 | €9,154 | +€5,640 | +161% |
| Other amounts payable | 47/48 | €35,944 | €19,559 | -€16,385 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,916 | €11,016 | -€17,900 | -61.9% |
| Other operating charges | 640/8 | €698 | €608 | -€91 | -13.0% |
| Gross operating margin | 9900 | €47,707 | €40,900 | -€6,807 | -14.3% |
| Operating profit (loss) | 9901 | €18,093 | €29,277 | +€11,184 | +61.8% |
| Financial income | 75/76B | €55 | €116 | +€61 | +112% |
| Recurring financial income | 75 | €55 | €116 | +€61 | +112% |
| Financial charges | 65/66B | €3,535 | €1,230 | -€2,305 | -65.2% |
| Recurring financial charges | 65 | €3,535 | €1,230 | -€2,305 | -65.2% |
| Profit (loss) for the period before taxes | 9903 | €14,613 | €28,164 | +€13,551 | +92.7% |
| Income taxes | 67/77 | €2,591 | €8,131 | +€5,540 | +214% |
| Profit (loss) for the period | 9904 | €12,022 | €20,033 | +€8,011 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,022 | €20,033 | +€8,011 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.