D&B Catering Concepts: 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.
D&B Catering Concepts
Largest movements
- Cash +€82,567
up €82,567 (+58.7%), from €140,700 to €223,267
mainly Net result for the year (+€83,352) and Depreciation (+€22,452)
- Tangible fixed assets -€22,452
down €22,452 (-24.2%), from €92,631 to €70,179
- Receivables within one year -€10,025
down €10,025 (-12.7%), from €79,090 to €69,065
of which Trade receivables: -€23,737
- Reserves +€81,552
up €81,552 (+35.9%), from €227,023 to €308,575
- Other debts -€25,407
down €25,407 (-44.3%), from €57,352 to €31,945
- Tax, wage and social debts -€5,502
down €5,502 (-89.6%), from €6,138 to €636
- Gross operating margin -€21,878
down €21,878 (-13.2%), from €165,728 to €143,850
- Taxes -€7,411
down €7,411 (-18.3%), from €40,387 to €32,976
- Depreciation +€2,822
up €2,822 (+14.4%), from €19,630 to €22,452
- Financial charges -€2,463
down €2,463 (-52.1%), from €4,724 to €2,262
- Write-downs +€1,737
new in 2025: €1,737
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 | €312,758 | €362,989 | +€50,232 | +16.1% |
| Fixed assets | 21/28 | €92,631 | €70,179 | -€22,452 | -24.2% |
| Tangible fixed assets | 22/27 | €92,631 | €70,179 | -€22,452 | -24.2% |
| Furniture and vehicles | 24 | €92,631 | €70,179 | -€22,452 | -24.2% |
| Current assets | 29/58 | €220,126 | €292,811 | +€72,684 | +33.0% |
| Amounts receivable within one year | 40/41 | €79,090 | €69,065 | -€10,025 | -12.7% |
| Trade receivables | 40 | €69,476 | €45,740 | -€23,737 | -34.2% |
| Other amounts receivable | 41 | €9,613 | €23,325 | +€13,712 | +143% |
| Cash at bank and in hand | 54/58 | €140,700 | €223,267 | +€82,567 | +58.7% |
| Deferred charges and accrued income | 490/1 | €336 | €478 | +€142 | +42.2% |
| Total equity and liabilities | 10/49 | €312,758 | €362,989 | +€50,232 | +16.1% |
| Equity | 10/15 | €245,623 | €327,175 | +€81,552 | +33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,023 | €308,575 | +€81,552 | +35.9% |
| Distributable reserves | 133 | €227,023 | €308,575 | +€81,552 | +35.9% |
| Amounts payable | 17/49 | €67,134 | €35,814 | -€31,320 | -46.7% |
| Amounts payable within one year | 42/48 | €64,016 | €33,131 | -€30,885 | -48.2% |
| Trade debts | 44 | €526 | €551 | +€24 | +4.6% |
| Suppliers | 440/4 | €526 | €551 | +€24 | +4.6% |
| Taxes, remuneration and social security | 45 | €6,138 | €636 | -€5,502 | -89.6% |
| Taxes | 450/3 | €6,138 | €636 | -€5,502 | -89.6% |
| Other amounts payable | 47/48 | €57,352 | €31,945 | -€25,407 | -44.3% |
| Accrued charges and deferred income | 492/3 | €3,119 | €2,683 | -€435 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,630 | €22,452 | +€2,822 | +14.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,737 | +€1,737 | |
| Other operating charges | 640/8 | €1,017 | €1,071 | +€54 | +5.3% |
| Gross operating margin | 9900 | €165,728 | €143,850 | -€21,878 | -13.2% |
| Operating profit (loss) | 9901 | €145,080 | €118,589 | -€26,491 | -18.3% |
| Financial charges | 65/66B | €4,724 | €2,262 | -€2,463 | -52.1% |
| Recurring financial charges | 65 | €4,724 | €2,262 | -€2,463 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €140,356 | €116,328 | -€24,028 | -17.1% |
| Income taxes | 67/77 | €40,387 | €32,976 | -€7,411 | -18.3% |
| Profit (loss) for the period | 9904 | €99,970 | €83,352 | -€16,618 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,970 | €83,352 | -€16,618 | -16.6% |
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 15 October 2026 via checked.be.