CATHY FOOD: what changed
What changed
CATHY FOOD
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
-€57,937
2024 · -€107,128+€49,191
Equity
€410,747
2024 · €476,031-€65,285
Cash
€8,046
2024 · €7,943+€103
Balance sheet total
€1.7m
2024 · €1.9m-€125,027
Largest movements
Assets
- Tangible fixed assets -€69,129
down €69,129 (-6.7%), from €1.0m to €964,451
of which Land and buildings: -€55,076
- Receivables within one year -€56,001
down €56,001 (-8.4%), from €669,654 to €613,653
of which Other amounts receivable: -€52,482
Equity and liabilities
- Debts after one year -€69,130
down €69,130 (-17.6%), from €392,822 to €323,693
of which Financial debts: -€69,130
- Profit (loss) carried forward -€66,169
down €66,169 (-12.9%), from -€513,597 to -€579,766
- Provisions -€23,974
down €23,974 (-7.5%), from €320,272 to €296,298
- Tax, wage and social debts +€23,454
up €23,454 (+22.0%), from €106,455 to €129,909
of which Taxes: +€20,899
Income statement
- Write-downs +€67,069
up €67,069 (+62.5%), from -€107,247 to -€40,177
- Other operating charges +€47,880
up €47,880 (+800%), from €5,983 to €53,863
- Depreciation -€33,662
down €33,662 (-32.7%), from €102,790 to €69,129
- Gross operating margin +€30,109
up €30,109 (+30.3%), from €99,303 to €129,412
- Financial charges -€25,609
down €25,609 (-43.0%), from €59,504 to €33,895
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€107,128
Gross operating margin
+€30,109
Staff costs
+€8,649
Depreciation
+€33,662
Write-downs
-€67,069
Other operating charges
-€47,880
Other operating items
+€40,000
Financial income
+€5,454
Financial charges
+€25,609
Taxes
+€1,121
Deferred taxes and other
+€19,538
Result 2025
-€57,937
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€74,053
Investment
€0
Financing
-€73,950
Cash 2024
€7,943
From operations (derived)
+€74,053
Net result for the year
-€57,937
Depreciation
+€69,129
Receivables within one year
+€56,001
Provisions
-€23,974
Trade debts
+€7,380
Tax, wage and social debts
+€23,454
Financing
-€73,950
Debts after one year
-€69,130
Current portion of long-term debt
+€2,527
Contributions, distributions and other
-€7,348
Cash 2025
€8,046
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,854,763 | €1,729,736 | -€125,027 | -6.7% |
| Fixed assets | 21/28 | €1,177,166 | €1,108,037 | -€69,129 | -5.9% |
| Tangible fixed assets | 22/27 | €1,033,580 | €964,451 | -€69,129 | -6.7% |
| Land and buildings | 22 | €988,455 | €933,379 | -€55,076 | -5.6% |
| Furniture and vehicles | 24 | €43,525 | €29,472 | -€14,052 | -32.3% |
| Other tangible fixed assets | 26 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €143,586 | €143,586 | = | 0.0% |
| Current assets | 29/58 | €677,597 | €621,699 | -€55,898 | -8.2% |
| Amounts receivable within one year | 40/41 | €669,654 | €613,653 | -€56,001 | -8.4% |
| Trade receivables | 40 | €111,788 | €108,268 | -€3,519 | -3.1% |
| Other amounts receivable | 41 | €557,866 | €505,385 | -€52,482 | -9.4% |
| Cash at bank and in hand | 54/58 | €7,943 | €8,046 | +€103 | +1.3% |
| Total equity and liabilities | 10/49 | €1,854,763 | €1,729,736 | -€125,027 | -6.7% |
| Equity | 10/15 | €476,031 | €410,747 | -€65,285 | -13.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €920,280 | €928,512 | +€8,232 | +0.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €914,080 | €922,312 | +€8,232 | +0.9% |
| Profit (loss) carried forward | 14 | -€513,597 | -€579,766 | -€66,169 | -12.9% |
| Investment grants | 15 | €7,348 | €0 | -€7,348 | -100% |
| Provisions and deferred taxes | 16 | €320,272 | €296,298 | -€23,974 | -7.5% |
| Deferred taxes | 168 | €320,272 | €296,298 | -€23,974 | -7.5% |
| Amounts payable | 17/49 | €1,058,460 | €1,022,692 | -€35,768 | -3.4% |
| Amounts payable after more than one year | 17 | €392,822 | €323,693 | -€69,130 | -17.6% |
| Financial debts | 170/4 | €383,087 | €313,958 | -€69,130 | -18.0% |
| Other amounts payable | 178/9 | €9,735 | €9,735 | = | 0.0% |
| Amounts payable within one year | 42/48 | €665,638 | €698,999 | +€33,361 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €72,256 | €74,784 | +€2,527 | +3.5% |
| Trade debts | 44 | €97,958 | €105,337 | +€7,380 | +7.5% |
| Suppliers | 440/4 | €97,958 | €105,337 | +€7,380 | +7.5% |
| Advances received on contracts in progress | 46 | €90,000 | €90,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €106,455 | €129,909 | +€23,454 | +22.0% |
| Taxes | 450/3 | €54,084 | €74,983 | +€20,899 | +38.6% |
| Remuneration and social security | 454/9 | €52,372 | €54,927 | +€2,555 | +4.9% |
| Other amounts payable | 47/48 | €298,969 | €298,969 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €132,731 | €124,082 | -€8,649 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,790 | €69,129 | -€33,662 | -32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€107,247 | -€40,177 | +€67,069 | +62.5% |
| Other operating charges | 640/8 | €5,983 | €53,863 | +€47,880 | +800% |
| Non-recurring operating charges | 66A | €40,000 | €0 | -€40,000 | -100% |
| Gross operating margin | 9900 | €99,303 | €129,412 | +€30,109 | +30.3% |
| Operating profit (loss) | 9901 | -€74,955 | -€77,485 | -€2,530 | -3.4% |
| Financial income | 75/76B | €24,418 | €29,872 | +€5,454 | +22.3% |
| Recurring financial income | 75 | €24,418 | €29,872 | +€5,454 | +22.3% |
| Financial charges | 65/66B | €59,504 | €33,895 | -€25,609 | -43.0% |
| Recurring financial charges | 65 | €59,504 | €33,895 | -€25,609 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | -€110,041 | -€81,507 | +€28,533 | +25.9% |
| Transfer from deferred taxes | 780 | €4,436 | €23,974 | +€19,538 | +440% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €1,523 | €403 | -€1,121 | -73.6% |
| Profit (loss) for the period | 9904 | -€107,128 | -€57,937 | +€49,191 | +45.9% |
| Transfer from tax-exempt reserves | 789 | €11,306 | €11,306 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | €19,538 | +€19,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€95,823 | -€66,169 | +€29,654 | +30.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.