CATERING SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€15,648
down €15,648 (-9.7%), from €161,638 to €145,990
of which Other amounts receivable: -€9,871
- Cash -€2,459
down €2,459 (-42.5%), from €5,781 to €3,322
mainly Net result for the year (-€15,155) and Trade debts (-€10,312)
- Profit (loss) carried forward -€15,155
down €15,155 (-17.4%), from €87,103 to €71,948
- Trade debts -€10,312
down €10,312 (-27.4%), from €37,586 to €27,274
- Other debts +€6,280
up €6,280 (+27.9%), from €22,531 to €28,811
- Gross operating margin -€49,241
down €49,241, from €37,857 to -€11,384
- Financial income +€6,841
new in 2025: €6,841
- Taxes -€2,585
down €2,585 (-19.9%), from €12,967 to €10,381
- Financial charges -€617
down €617 (-85.5%), from €722 to €105
- Other operating charges -€552
down €552 (-81.5%), from €677 to €125
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 | €168,805 | €149,312 | -€19,493 | -11.5% |
| Current assets | 29/58 | €168,805 | €149,312 | -€19,493 | -11.5% |
| Amounts receivable within one year | 40/41 | €161,638 | €145,990 | -€15,648 | -9.7% |
| Trade receivables | 40 | €29,840 | €24,063 | -€5,777 | -19.4% |
| Other amounts receivable | 41 | €131,798 | €121,927 | -€9,871 | -7.5% |
| Cash at bank and in hand | 54/58 | €5,781 | €3,322 | -€2,459 | -42.5% |
| Deferred charges and accrued income | 490/1 | €1,386 | - | -€1,386 | |
| Total equity and liabilities | 10/49 | €168,805 | €149,312 | -€19,493 | -11.5% |
| Equity | 10/15 | €107,563 | €92,408 | -€15,155 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,103 | €71,948 | -€15,155 | -17.4% |
| Amounts payable | 17/49 | €61,242 | €56,904 | -€4,338 | -7.1% |
| Amounts payable within one year | 42/48 | €60,117 | €56,085 | -€4,032 | -6.7% |
| Trade debts | 44 | €37,586 | €27,274 | -€10,312 | -27.4% |
| Suppliers | 440/4 | €37,586 | €27,274 | -€10,312 | -27.4% |
| Other amounts payable | 47/48 | €22,531 | €28,811 | +€6,280 | +27.9% |
| Accrued charges and deferred income | 492/3 | €1,125 | €819 | -€306 | -27.2% |
| Other operating charges | 640/8 | €677 | €125 | -€552 | -81.5% |
| Gross operating margin | 9900 | €37,857 | -€11,384 | -€49,241 | |
| Operating profit (loss) | 9901 | €37,180 | -€11,509 | -€48,689 | |
| Financial income | 75/76B | - | €6,841 | +€6,841 | |
| Recurring financial income | 75 | - | €6,841 | +€6,841 | |
| Financial charges | 65/66B | €722 | €105 | -€617 | -85.5% |
| Recurring financial charges | 65 | €722 | €105 | -€617 | -85.5% |
| Profit (loss) for the period before taxes | 9903 | €36,458 | -€4,773 | -€41,231 | |
| Income taxes | 67/77 | €12,967 | €10,381 | -€2,585 | -19.9% |
| Profit (loss) for the period | 9904 | €23,491 | -€15,155 | -€38,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,491 | -€15,155 | -€38,646 |
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 18 October 2026 via checked.be.