CONCEPTS-CATERING: 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.
CONCEPTS-CATERING
Largest movements
- Receivables within one year +€66,837
up €66,837 (+364%), from €18,371 to €85,209
of which Other amounts receivable: +€37,215
- Tangible fixed assets -€32,564
down €32,564 (-8.2%), from €399,375 to €366,811
of which Furniture and vehicles: -€20,972
- Cash -€6,037
down €6,037 (-100%), from €6,037 to €0
mainly Receivables within one year (-€66,837) and Debts after one year (-€13,743)
- Other debts +€26,569
up €26,569 (+36.9%), from €71,940 to €98,509
- Debts after one year -€13,743
down €13,743 (-6.2%), from €221,366 to €207,622
- Short-term financial debts +€11,909
up €11,909 (+238%), from €5,004 to €16,912
- Trade debts +€8,845
up €8,845 (+26.3%), from €33,673 to €42,518
- Tax, wage and social debts -€7,374
down €7,374 (-60.6%), from €12,172 to €4,799
of which Taxes: -€7,353
- Gross operating margin -€39,047
down €39,047 (-23.2%), from €167,990 to €128,943
- Staff costs -€25,201
down €25,201 (-27.2%), from €92,780 to €67,578
- Taxes -€4,079
down €4,079 (-49.7%), from €8,207 to €4,127
- Depreciation -€3,211
down €3,211 (-8.6%), from €37,365 to €34,154
- Financial charges -€2,931
down €2,931 (-22.8%), from €12,855 to €9,924
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 | €435,377 | €467,423 | +€32,046 | +7.4% |
| Fixed assets | 21/28 | €404,145 | €371,581 | -€32,564 | -8.1% |
| Tangible fixed assets | 22/27 | €399,375 | €366,811 | -€32,564 | -8.2% |
| Land and buildings | 22 | €330,445 | €320,960 | -€9,485 | -2.9% |
| Plant, machinery and equipment | 23 | €17,761 | €15,653 | -€2,107 | -11.9% |
| Furniture and vehicles | 24 | €51,170 | €30,198 | -€20,972 | -41.0% |
| Financial fixed assets | 28 | €4,770 | €4,770 | = | 0.0% |
| Current assets | 29/58 | €31,231 | €95,842 | +€64,610 | +207% |
| Stocks and contracts in progress | 3 | €2,551 | €4,107 | +€1,556 | +61.0% |
| Stocks | 30/36 | €2,551 | €4,107 | +€1,556 | +61.0% |
| Amounts receivable within one year | 40/41 | €18,371 | €85,209 | +€66,837 | +364% |
| Trade receivables | 40 | €17,703 | €47,326 | +€29,623 | +167% |
| Other amounts receivable | 41 | €668 | €37,883 | +€37,215 | +5,571% |
| Cash at bank and in hand | 54/58 | €6,037 | €0 | -€6,037 | -100% |
| Deferred charges and accrued income | 490/1 | €4,272 | €6,526 | +€2,254 | +52.8% |
| Total equity and liabilities | 10/49 | €435,377 | €467,423 | +€32,046 | +7.4% |
| Equity | 10/15 | €76,468 | €83,319 | +€6,851 | +9.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €74,468 | €81,319 | +€6,851 | +9.2% |
| Distributable reserves | 133 | €74,468 | €81,319 | +€6,851 | +9.2% |
| Amounts payable | 17/49 | €358,909 | €384,104 | +€25,195 | +7.0% |
| Amounts payable after more than one year | 17 | €221,366 | €207,622 | -€13,743 | -6.2% |
| Financial debts | 170/4 | €221,366 | €207,622 | -€13,743 | -6.2% |
| Amounts payable within one year | 42/48 | €136,143 | €176,482 | +€40,339 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €13,353 | €13,743 | +€390 | +2.9% |
| Financial debts | 43 | €5,004 | €16,912 | +€11,909 | +238% |
| Credit institutions | 430/8 | €5,004 | €16,912 | +€11,909 | +238% |
| Trade debts | 44 | €33,673 | €42,518 | +€8,845 | +26.3% |
| Suppliers | 440/4 | €33,673 | €42,518 | +€8,845 | +26.3% |
| Taxes, remuneration and social security | 45 | €12,172 | €4,799 | -€7,374 | -60.6% |
| Taxes | 450/3 | €11,960 | €4,607 | -€7,353 | -61.5% |
| Remuneration and social security | 454/9 | €212 | €192 | -€20 | -9.6% |
| Other amounts payable | 47/48 | €71,940 | €98,509 | +€26,569 | +36.9% |
| Accrued charges and deferred income | 492/3 | €1,400 | €0 | -€1,400 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €92,780 | €67,578 | -€25,201 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,365 | €34,154 | -€3,211 | -8.6% |
| Other operating charges | 640/8 | €5,744 | €5,172 | -€572 | -10.0% |
| Non-recurring operating charges | 66A | €713 | €1,137 | +€424 | +59.5% |
| Gross operating margin | 9900 | €167,990 | €128,943 | -€39,047 | -23.2% |
| Operating profit (loss) | 9901 | €31,389 | €20,902 | -€10,487 | -33.4% |
| Financial income | 75/76B | €71 | €0 | -€71 | -99.6% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -99.6% |
| Financial charges | 65/66B | €12,855 | €9,924 | -€2,931 | -22.8% |
| Recurring financial charges | 65 | €12,855 | €9,924 | -€2,931 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €18,605 | €10,978 | -€7,627 | -41.0% |
| Income taxes | 67/77 | €8,207 | €4,127 | -€4,079 | -49.7% |
| Profit (loss) for the period | 9904 | €10,398 | €6,851 | -€3,547 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,398 | €6,851 | -€3,547 | -34.1% |
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 17 October 2026 via checked.be.