CATERING RENT: 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 RENT
Largest movements
- Tangible fixed assets -€35,539
down €35,539 (-14.5%), from €244,809 to €209,270
- Cash +€20,376
up €20,376 (+23.6%), from €86,215 to €106,590
mainly Trade debts (+€39,686) and Investment in fixed assets (net) (+€34,300)
- Receivables within one year +€19,043
up €19,043 (+15.5%), from €122,643 to €141,687
of which Other amounts receivable: +€17,170
- Trade debts +€39,686
up €39,686 (+361.1%), from €10,989 to €50,675
- Other debts -€29,801
down €29,801 (-52.8%), from €56,473 to €26,672
- Tax, wage and social debts -€10,675
down €10,675 (-71.2%), from €14,997 to €4,322
- Reserves +€4,771
up €4,771 (+1.5%), from €308,642 to €313,413
of which Distributable reserves: +€4,771
- Gross operating margin -€40,276
down €40,276 (-73.5%), from €54,819 to €14,543
- Depreciation -€11,590
down €11,590 (-90.3%), from €12,829 to €1,239
- Financial income -€6,337
no longer reported in 2025 (was €6,337)
- Taxes -€888
down €888 (-33.8%), from €2,624 to €1,737
- Other operating charges -€740
down €740 (-10.5%), from €7,040 to €6,300
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.
Cash bridge derived
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 | €453,667 | €457,648 | +€3,981 | +0.9% |
| Fixed assets | 21/28 | €244,809 | €209,270 | -€35,539 | -14.5% |
| Tangible fixed assets | 22/27 | €244,809 | €209,270 | -€35,539 | -14.5% |
| Land and buildings | 22 | €244,809 | €209,270 | -€35,539 | -14.5% |
| Current assets | 29/58 | €208,858 | €248,378 | +€39,520 | +18.9% |
| Amounts receivable within one year | 40/41 | €122,643 | €141,687 | +€19,043 | +15.5% |
| Trade receivables | 40 | - | €1,873 | +€1,873 | |
| Other amounts receivable | 41 | €122,643 | €139,814 | +€17,170 | +14.0% |
| Cash at bank and in hand | 54/58 | €86,215 | €106,590 | +€20,376 | +23.6% |
| Deferred charges and accrued income | 490/1 | - | €101 | +€101 | |
| Total equity and liabilities | 10/49 | €453,667 | €457,648 | +€3,981 | +0.9% |
| Equity | 10/15 | €370,615 | €375,386 | +€4,771 | +1.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €308,642 | €313,413 | +€4,771 | +1.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €302,444 | €307,215 | +€4,771 | +1.6% |
| Amounts payable | 17/49 | €83,052 | €82,262 | -€790 | -1.0% |
| Amounts payable within one year | 42/48 | €82,459 | €81,669 | -€790 | -1.0% |
| Trade debts | 44 | €10,989 | €50,675 | +€39,686 | +361.1% |
| Suppliers | 440/4 | €10,989 | €50,675 | +€39,686 | +361.1% |
| Taxes, remuneration and social security | 45 | €14,997 | €4,322 | -€10,675 | -71.2% |
| Taxes | 450/3 | €14,997 | €4,322 | -€10,675 | -71.2% |
| Other amounts payable | 47/48 | €56,473 | €26,672 | -€29,801 | -52.8% |
| Accrued charges and deferred income | 492/3 | €593 | €593 | = | 0.0% |
| Non-recurring operating income | 76A | - | €9,700 | +€9,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,829 | €1,239 | -€11,590 | -90.3% |
| Other operating charges | 640/8 | €7,040 | €6,300 | -€740 | -10.5% |
| Non-recurring operating charges | 66A | €7,188 | - | -€7,188 | |
| Gross operating margin | 9900 | €54,819 | €14,543 | -€40,276 | -73.5% |
| Operating profit (loss) | 9901 | €27,763 | €7,004 | -€20,759 | -74.8% |
| Financial income | 75/76B | €6,337 | - | -€6,337 | |
| Recurring financial income | 75 | €6,337 | - | -€6,337 | |
| Financial charges | 65/66B | €679 | €497 | -€183 | -26.9% |
| Recurring financial charges | 65 | €679 | €497 | -€183 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €33,420 | €6,508 | -€26,913 | -80.5% |
| Income taxes | 67/77 | €2,624 | €1,737 | -€888 | -33.8% |
| Profit (loss) for the period | 9904 | €30,796 | €4,771 | -€26,025 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,796 | €4,771 | -€26,025 | -84.5% |
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 10 October 2026 via checked.be.