D&C 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.
D&C Catering
Largest movements
- Receivables within one year -€39,315
down €39,315 (-33.7%), from €116,576 to €77,261
of which Trade receivables: -€106,920
- Cash -€35,610
down €35,610 (-50.9%), from €69,892 to €34,282
mainly Other debts (-€64,410) and Tax, wage and social debts (-€9,212)
- Tangible fixed assets +€6,052
up €6,052 (+112%), from €5,409 to €11,461
of which Furniture and vehicles: +€7,156
- Other debts -€64,410
down €64,410 (-98.2%), from €65,620 to €1,210
- Tax, wage and social debts -€9,212
down €9,212 (-36.6%), from €25,160 to €15,948
- Reserves +€6,421
up €6,421 (+6.0%), from €107,602 to €114,024
- Gross operating margin -€47,198
down €47,198 (-79.1%), from €59,658 to €12,459
- Taxes -€12,343
down €12,343 (-78.9%), from €15,646 to €3,303
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 | €216,982 | €149,782 | -€67,200 | -31.0% |
| Fixed assets | 21/28 | €30,409 | €36,461 | +€6,052 | +19.9% |
| Tangible fixed assets | 22/27 | €5,409 | €11,461 | +€6,052 | +112% |
| Land and buildings | 22 | €5,409 | €4,306 | -€1,104 | -20.4% |
| Furniture and vehicles | 24 | - | €7,156 | +€7,156 | |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €186,573 | €113,321 | -€73,252 | -39.3% |
| Amounts receivable within one year | 40/41 | €116,576 | €77,261 | -€39,315 | -33.7% |
| Trade receivables | 40 | €112,758 | €5,838 | -€106,920 | -94.8% |
| Other amounts receivable | 41 | €3,817 | €71,423 | +€67,606 | +1,771% |
| Cash at bank and in hand | 54/58 | €69,892 | €34,282 | -€35,610 | -50.9% |
| Deferred charges and accrued income | 490/1 | €104 | €1,777 | +€1,673 | +1,601% |
| Total equity and liabilities | 10/49 | €216,982 | €149,782 | -€67,200 | -31.0% |
| Equity | 10/15 | €126,202 | €132,624 | +€6,421 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,602 | €114,024 | +€6,421 | +6.0% |
| Distributable reserves | 133 | €107,602 | €114,024 | +€6,421 | +6.0% |
| Amounts payable | 17/49 | €90,780 | €17,158 | -€73,622 | -81.1% |
| Amounts payable within one year | 42/48 | €90,780 | €17,158 | -€73,622 | -81.1% |
| Taxes, remuneration and social security | 45 | €25,160 | €15,948 | -€9,212 | -36.6% |
| Taxes | 450/3 | €25,160 | €15,948 | -€9,212 | -36.6% |
| Other amounts payable | 47/48 | €65,620 | €1,210 | -€64,410 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,104 | €1,466 | +€362 | +32.8% |
| Other operating charges | 640/8 | €950 | €796 | -€154 | -16.2% |
| Gross operating margin | 9900 | €59,658 | €12,459 | -€47,198 | -79.1% |
| Operating profit (loss) | 9901 | €57,604 | €10,196 | -€47,407 | -82.3% |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €426 | €633 | +€207 | +48.7% |
| Recurring financial charges | 65 | €426 | €633 | +€207 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €57,178 | €9,725 | -€47,453 | -83.0% |
| Income taxes | 67/77 | €15,646 | €3,303 | -€12,343 | -78.9% |
| Profit (loss) for the period | 9904 | €41,531 | €6,421 | -€35,110 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,531 | €6,421 | -€35,110 | -84.5% |
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 18 October 2026 via checked.be.