CDN CATERING SERVICES: 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.
CDN CATERING SERVICES
Largest movements
- Tangible fixed assets -€11,189
down €11,189 (-14.0%), from €80,117 to €68,928
of which Other tangible fixed assets: -€7,500
- Cash +€1,663
up €1,663 (+53.3%), from €3,121 to €4,784
mainly Trade debts (+€26,597) and Tax, wage and social debts (+€15,167)
- Stocks and contracts +€1,615
up €1,615 (+5.4%), from €29,654 to €31,269
- Profit (loss) carried forward -€35,797
down €35,797 (-21.2%), from -€169,017 to -€204,814
- Trade debts +€26,597
up €26,597 (+34.1%), from €78,031 to €104,628
- Debts after one year -€16,547
down €16,547 (-35.0%), from €47,228 to €30,680
- Tax, wage and social debts +€15,167
up €15,167 (+34.3%), from €44,268 to €59,436
of which Taxes: +€18,220
- Other debts -€13,418
down €13,418 (-19.4%), from €69,185 to €55,767
- Gross operating margin +€39,330
up €39,330 (+30.4%), from €129,337 to €168,668
- Staff costs -€17,926
down €17,926 (-9.4%), from €189,875 to €171,948
- Financial charges +€3,877
up €3,877 (+33.9%), from €11,432 to €15,309
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 | €116,189 | €108,144 | -€8,046 | -6.9% |
| Fixed assets | 21/28 | €80,117 | €68,928 | -€11,189 | -14.0% |
| Tangible fixed assets | 22/27 | €80,117 | €68,928 | -€11,189 | -14.0% |
| Plant, machinery and equipment | 23 | €11,982 | €8,293 | -€3,689 | -30.8% |
| Other tangible fixed assets | 26 | €68,135 | €60,635 | -€7,500 | -11.0% |
| Current assets | 29/58 | €36,072 | €39,215 | +€3,143 | +8.7% |
| Stocks and contracts in progress | 3 | €29,654 | €31,269 | +€1,615 | +5.4% |
| Stocks | 30/36 | €29,654 | €31,269 | +€1,615 | +5.4% |
| Amounts receivable within one year | 40/41 | €1,584 | €1,957 | +€373 | +23.5% |
| Trade receivables | 40 | €1,584 | - | -€1,584 | |
| Other amounts receivable | 41 | - | €1,957 | +€1,957 | |
| Cash at bank and in hand | 54/58 | €3,121 | €4,784 | +€1,663 | +53.3% |
| Deferred charges and accrued income | 490/1 | €1,713 | €1,205 | -€508 | -29.7% |
| Total equity and liabilities | 10/49 | €116,189 | €108,144 | -€8,046 | -6.9% |
| Equity | 10/15 | -€138,419 | -€174,215 | -€35,797 | -25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,598 | €10,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €598 | €598 | = | 0.0% |
| Reserves not available under the articles | 1311 | €598 | €598 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,017 | -€204,814 | -€35,797 | -21.2% |
| Amounts payable | 17/49 | €254,608 | €282,359 | +€27,751 | +10.9% |
| Amounts payable after more than one year | 17 | €47,228 | €30,680 | -€16,547 | -35.0% |
| Financial debts | 170/4 | €47,228 | €30,680 | -€16,547 | -35.0% |
| Amounts payable within one year | 42/48 | €207,381 | €246,524 | +€39,143 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €15,896 | €17,353 | +€1,457 | +9.2% |
| Financial debts | 43 | - | €9,339 | +€9,339 | |
| Credit institutions | 430/8 | - | €9,339 | +€9,339 | |
| Trade debts | 44 | €78,031 | €104,628 | +€26,597 | +34.1% |
| Suppliers | 440/4 | €78,031 | €104,628 | +€26,597 | +34.1% |
| Taxes, remuneration and social security | 45 | €44,268 | €59,436 | +€15,167 | +34.3% |
| Taxes | 450/3 | €19,788 | €38,008 | +€18,220 | +92.1% |
| Remuneration and social security | 454/9 | €24,481 | €21,428 | -€3,053 | -12.5% |
| Other amounts payable | 47/48 | €69,185 | €55,767 | -€13,418 | -19.4% |
| Accrued charges and deferred income | 492/3 | - | €5,155 | +€5,155 | |
| Non-recurring operating income | 76A | €810 | - | -€810 | |
| Remuneration, social security and pensions | 62 | €189,875 | €171,948 | -€17,926 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,580 | €11,189 | +€609 | +5.8% |
| Other operating charges | 640/8 | €5,215 | €5,829 | +€613 | +11.8% |
| Gross operating margin | 9900 | €129,337 | €168,668 | +€39,330 | +30.4% |
| Operating profit (loss) | 9901 | -€76,332 | -€20,298 | +€56,034 | +73.4% |
| Financial income | 75/76B | €3 | €22 | +€19 | +589% |
| Recurring financial income | 75 | €3 | €22 | +€19 | +589% |
| Financial charges | 65/66B | €11,432 | €15,309 | +€3,877 | +33.9% |
| Recurring financial charges | 65 | €11,432 | €15,309 | +€3,877 | +33.9% |
| Profit (loss) for the period before taxes | 9903 | -€87,761 | -€35,586 | +€52,176 | +59.5% |
| Income taxes | 67/77 | €370 | €211 | -€159 | -42.9% |
| Profit (loss) for the period | 9904 | -€88,131 | -€35,797 | +€52,335 | +59.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,131 | -€35,797 | +€52,335 | +59.4% |
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 28 October 2026 via checked.be.