DACE Catering: what changed
Two fiscal 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.
DACE Catering
Largest movements
- Receivables within one year -€72,563
down €72,563 (-79.2%), from €91,621 to €19,058
of which Trade receivables: -€65,651
- Cash +€50,627
up €50,627 (+94576.6%), from €54 to €50,680
mainly Receivables within one year (+€72,563) and Other debts (+€66,813)
- Tangible fixed assets +€42,304
up €42,304 (+67.1%), from €63,039 to €105,344
of which Other tangible fixed assets: +€27,740
- Stocks and contracts +€9,941
up €9,941 (+10049.6%), from €99 to €10,040
- Intangible fixed assets +€4,342
up €4,342 (+19.6%), from €22,104 to €26,446
- Profit (loss) carried forward -€106,916
down €106,916 (-67.3%), from -€158,913 to -€265,829
- Other debts +€66,813
up €66,813 (+36.1%), from €185,267 to €252,080
- Tax, wage and social debts +€65,681
up €65,681 (+2510.3%), from €2,616 to €68,297
of which Remuneration and social security: +€45,999
- Trade debts -€28,749
down €28,749 (-48.6%), from €59,142 to €30,393
- Debts after one year +€20,138
up €20,138 (+34.4%), from €58,494 to €78,631
- Staff costs +€269,396
up €269,396 (+9244.2%), from €2,914 to €272,310
- Gross operating margin +€228,513
up €228,513, from -€24,975 to €203,538
- Depreciation +€16,043
up €16,043 (+373.6%), from €4,295 to €20,337
- Financial charges +€10,200
up €10,200 (+199.7%), from €5,106 to €15,306
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.
Cash bridge derived
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 | €177,224 | €212,697 | +€35,473 | +20.0% |
| Fixed assets | 21/28 | €85,143 | €132,790 | +€47,647 | +56.0% |
| Intangible fixed assets | 21 | €22,104 | €26,446 | +€4,342 | +19.6% |
| Tangible fixed assets | 22/27 | €63,039 | €105,344 | +€42,304 | +67.1% |
| Plant, machinery and equipment | 23 | - | €5,644 | +€5,644 | |
| Furniture and vehicles | 24 | €6,342 | €15,263 | +€8,921 | +140.7% |
| Other tangible fixed assets | 26 | €56,697 | €84,438 | +€27,740 | +48.9% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €92,081 | €79,907 | -€12,174 | -13.2% |
| Stocks and contracts in progress | 3 | €99 | €10,040 | +€9,941 | +10049.6% |
| Stocks | 30/36 | €99 | €10,040 | +€9,941 | +10049.6% |
| Amounts receivable within one year | 40/41 | €91,621 | €19,058 | -€72,563 | -79.2% |
| Trade receivables | 40 | €83,231 | €17,579 | -€65,651 | -78.9% |
| Other amounts receivable | 41 | €8,391 | €1,479 | -€6,912 | -82.4% |
| Cash at bank and in hand | 54/58 | €54 | €50,680 | +€50,627 | +94576.6% |
| Deferred charges and accrued income | 490/1 | €307 | €128 | -€179 | -58.2% |
| Total equity and liabilities | 10/49 | €177,224 | €212,697 | +€35,473 | +20.0% |
| Equity | 10/15 | -€146,513 | -€253,429 | -€106,916 | -73.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,913 | -€265,829 | -€106,916 | -67.3% |
| Amounts payable | 17/49 | €323,737 | €466,127 | +€142,389 | +44.0% |
| Amounts payable after more than one year | 17 | €58,494 | €78,631 | +€20,138 | +34.4% |
| Financial debts | 170/4 | €58,494 | €78,631 | +€20,138 | +34.4% |
| Amounts payable within one year | 42/48 | €255,015 | €364,818 | +€109,804 | +43.1% |
| Current portion of amounts payable after more than one year | 42 | €7,989 | €14,049 | +€6,060 | +75.8% |
| Trade debts | 44 | €59,142 | €30,393 | -€28,749 | -48.6% |
| Suppliers | 440/4 | €59,142 | €30,393 | -€28,749 | -48.6% |
| Taxes, remuneration and social security | 45 | €2,616 | €68,297 | +€65,681 | +2510.3% |
| Taxes | 450/3 | €426 | €20,109 | +€19,682 | +4617.0% |
| Remuneration and social security | 454/9 | €2,190 | €48,189 | +€45,999 | +2100.3% |
| Other amounts payable | 47/48 | €185,267 | €252,080 | +€66,813 | +36.1% |
| Accrued charges and deferred income | 492/3 | €10,229 | €22,677 | +€12,448 | +121.7% |
| Non-recurring operating income | 76A | €1,557 | €18 | -€1,539 | -98.8% |
| Remuneration, social security and pensions | 62 | €2,914 | €272,310 | +€269,396 | +9244.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,295 | €20,337 | +€16,043 | +373.6% |
| Other operating charges | 640/8 | €1,202 | €701 | -€502 | -41.7% |
| Non-recurring operating charges | 66A | €3,609 | €1,800 | -€1,809 | -50.1% |
| Gross operating margin | 9900 | -€24,975 | €203,538 | +€228,513 | |
| Operating profit (loss) | 9901 | -€36,996 | -€91,610 | -€54,615 | -147.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1100.0% |
| Financial charges | 65/66B | €5,106 | €15,306 | +€10,200 | +199.7% |
| Recurring financial charges | 65 | €5,106 | €15,306 | +€10,200 | +199.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,102 | -€106,916 | -€64,814 | -153.9% |
| Profit (loss) for the period | 9904 | -€42,102 | -€106,916 | -€64,814 | -153.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,102 | -€106,916 | -€64,814 | -153.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.