CATERING WITDOUCK: 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 WITDOUCK
Largest movements
- Receivables within one year -€130,284
down €130,284 (-90.9%), from €143,389 to €13,105
of which Other amounts receivable: -€131,287
- Tangible fixed assets -€99,172
down €99,172 (-20.0%), from €495,316 to €396,144
of which Land and buildings: -€81,072
- Stocks and contracts -€6,750
down €6,750 (-78.0%), from €8,650 to €1,900
- Trade debts -€126,449
down €126,449 (-78.7%), from €160,598 to €34,149
- Provisions -€107,746
down €107,746 (-33.2%), from €324,319 to €216,573
- Debts after one year -€16,946
down €16,946 (-40.5%), from €41,795 to €24,848
- Profit (loss) carried forward +€15,322
up €15,322 (+25.5%), from -€60,059 to -€44,737
- Gross operating margin +€85,407
up €85,407 (+222%), from €38,510 to €123,917
- Other operating charges +€73,072
up €73,072 (+3,505%), from €2,085 to €75,157
- Depreciation +€5,396
up €5,396 (+16.0%), from €33,664 to €39,060
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 | €650,512 | €413,775 | -€236,738 | -36.4% |
| Fixed assets | 21/28 | €495,316 | €396,144 | -€99,172 | -20.0% |
| Tangible fixed assets | 22/27 | €495,316 | €396,144 | -€99,172 | -20.0% |
| Land and buildings | 22 | €312,924 | €231,852 | -€81,072 | -25.9% |
| Plant, machinery and equipment | 23 | €165,283 | €155,092 | -€10,191 | -6.2% |
| Furniture and vehicles | 24 | €885 | €0 | -€885 | -100% |
| Leasing and similar rights | 25 | €16,224 | €9,200 | -€7,025 | -43.3% |
| Current assets | 29/58 | €155,196 | €17,631 | -€137,566 | -88.6% |
| Stocks and contracts in progress | 3 | €8,650 | €1,900 | -€6,750 | -78.0% |
| Stocks | 30/36 | €8,650 | €1,900 | -€6,750 | -78.0% |
| Amounts receivable within one year | 40/41 | €143,389 | €13,105 | -€130,284 | -90.9% |
| Trade receivables | 40 | €1,068 | €2,071 | +€1,003 | +93.9% |
| Other amounts receivable | 41 | €142,321 | €11,034 | -€131,287 | -92.2% |
| Cash at bank and in hand | 54/58 | €3,158 | €2,626 | -€532 | -16.8% |
| Total equity and liabilities | 10/49 | €650,512 | €413,775 | -€236,738 | -36.4% |
| Equity | 10/15 | -€8,166 | €7,468 | +€15,634 | |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €14,709 | €15,022 | +€312 | +2.1% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,991 | €11,303 | +€312 | +2.8% |
| Profit (loss) carried forward | 14 | -€60,059 | -€44,737 | +€15,322 | +25.5% |
| Provisions and deferred taxes | 16 | €324,319 | €216,573 | -€107,746 | -33.2% |
| Deferred taxes | 168 | €324,319 | €216,573 | -€107,746 | -33.2% |
| Amounts payable | 17/49 | €334,359 | €189,733 | -€144,626 | -43.3% |
| Amounts payable after more than one year | 17 | €41,795 | €24,848 | -€16,946 | -40.5% |
| Financial debts | 170/4 | €41,795 | €24,848 | -€16,946 | -40.5% |
| Amounts payable within one year | 42/48 | €292,564 | €164,885 | -€127,679 | -43.6% |
| Current portion of amounts payable after more than one year | 42 | €16,274 | €16,906 | +€632 | +3.9% |
| Trade debts | 44 | €160,598 | €34,149 | -€126,449 | -78.7% |
| Suppliers | 440/4 | €160,598 | €34,149 | -€126,449 | -78.7% |
| Taxes, remuneration and social security | 45 | €738 | €1,123 | +€385 | +52.2% |
| Taxes | 450/3 | €738 | €1,123 | +€385 | +52.2% |
| Other amounts payable | 47/48 | €114,955 | €112,707 | -€2,248 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,664 | €39,060 | +€5,396 | +16.0% |
| Other operating charges | 640/8 | €2,085 | €75,157 | +€73,072 | +3,505% |
| Gross operating margin | 9900 | €38,510 | €123,917 | +€85,407 | +222% |
| Operating profit (loss) | 9901 | €2,761 | €9,701 | +€6,939 | +251% |
| Financial charges | 65/66B | €4,302 | €3,350 | -€952 | -22.1% |
| Recurring financial charges | 65 | €3,199 | €3,350 | +€152 | +4.7% |
| Non-recurring financial charges | 66B | €1,103 | - | -€1,103 | |
| Profit (loss) for the period before taxes | 9903 | -€1,541 | €6,350 | +€7,891 | |
| Transfer from deferred taxes | 780 | €24,190 | €9,357 | -€14,833 | -61.3% |
| Income taxes | 67/77 | €70 | €73 | +€3 | +3.9% |
| Profit (loss) for the period | 9904 | €22,579 | €15,634 | -€6,945 | -30.8% |
| Transfer to tax-exempt reserves | 689 | €312 | €312 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,267 | €15,322 | -€6,945 | -31.2% |
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 14 October 2026 via checked.be.