DEBA 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.
DEBA catering
Largest movements
- Tangible fixed assets -€36,720
down €36,720 (-5.4%), from €683,696 to €646,976
of which Land and buildings: -€39,884
- Cash +€29,195
up €29,195 (+32.9%), from €88,834 to €118,029
mainly Depreciation (+€80,031) and Net result for the year (+€44,145)
- Reserves +€44,145
up €44,145 (+33.8%), from €130,681 to €174,826
- Other debts -€40,032
down €40,032 (-16.8%), from €237,951 to €197,919
- Debts after one year -€22,773
down €22,773 (-6.3%), from €362,400 to €339,627
- Gross operating margin +€37,163
up €37,163 (+22.0%), from €169,002 to €206,165
- Staff costs +€9,429
up €9,429 (+19.4%), from €48,534 to €57,964
- Depreciation +€5,070
up €5,070 (+6.8%), from €74,961 to €80,031
- Taxes +€4,618
up €4,618 (+46.2%), from €10,003 to €14,621
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 | €839,542 | €834,832 | -€4,711 | -0.6% |
| Fixed assets | 21/28 | €683,696 | €646,976 | -€36,720 | -5.4% |
| Tangible fixed assets | 22/27 | €683,696 | €646,976 | -€36,720 | -5.4% |
| Land and buildings | 22 | €603,248 | €563,364 | -€39,884 | -6.6% |
| Plant, machinery and equipment | 23 | €57,782 | €68,222 | +€10,440 | +18.1% |
| Furniture and vehicles | 24 | €22,665 | €15,390 | -€7,276 | -32.1% |
| Current assets | 29/58 | €155,847 | €187,856 | +€32,009 | +20.5% |
| Stocks and contracts in progress | 3 | €19,099 | €20,479 | +€1,380 | +7.2% |
| Stocks | 30/36 | €19,099 | €20,479 | +€1,380 | +7.2% |
| Amounts receivable within one year | 40/41 | €47,914 | €49,348 | +€1,434 | +3.0% |
| Trade receivables | 40 | €47,082 | €38,426 | -€8,657 | -18.4% |
| Other amounts receivable | 41 | €832 | €10,922 | +€10,091 | +1213.5% |
| Cash at bank and in hand | 54/58 | €88,834 | €118,029 | +€29,195 | +32.9% |
| Total equity and liabilities | 10/49 | €839,542 | €834,832 | -€4,711 | -0.6% |
| Equity | 10/15 | €170,681 | €214,826 | +€44,145 | +25.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €130,681 | €174,826 | +€44,145 | +33.8% |
| Distributable reserves | 133 | €130,681 | €174,826 | +€44,145 | +33.8% |
| Amounts payable | 17/49 | €668,861 | €620,005 | -€48,856 | -7.3% |
| Amounts payable after more than one year | 17 | €362,400 | €339,627 | -€22,773 | -6.3% |
| Financial debts | 170/4 | €362,400 | €339,627 | -€22,773 | -6.3% |
| Amounts payable within one year | 42/48 | €306,461 | €280,378 | -€26,083 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €22,425 | €22,773 | +€348 | +1.6% |
| Trade debts | 44 | €35,896 | €41,147 | +€5,251 | +14.6% |
| Suppliers | 440/4 | €35,896 | €41,147 | +€5,251 | +14.6% |
| Taxes, remuneration and social security | 45 | €10,190 | €18,539 | +€8,349 | +81.9% |
| Taxes | 450/3 | €9,313 | €10,712 | +€1,399 | +15.0% |
| Remuneration and social security | 454/9 | €877 | €7,827 | +€6,950 | +792.3% |
| Other amounts payable | 47/48 | €237,951 | €197,919 | -€40,032 | -16.8% |
| Remuneration, social security and pensions | 62 | €48,534 | €57,964 | +€9,429 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,961 | €80,031 | +€5,070 | +6.8% |
| Other operating charges | 640/8 | €3,464 | €3,751 | +€287 | +8.3% |
| Gross operating margin | 9900 | €169,002 | €206,165 | +€37,163 | +22.0% |
| Operating profit (loss) | 9901 | €42,042 | €64,419 | +€22,377 | +53.2% |
| Financial income | 75/76B | €420 | €366 | -€53 | -12.7% |
| Recurring financial income | 75 | €420 | €366 | -€53 | -12.7% |
| Financial charges | 65/66B | €6,346 | €6,020 | -€326 | -5.1% |
| Recurring financial charges | 65 | €6,346 | €6,020 | -€326 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €36,116 | €58,766 | +€22,650 | +62.7% |
| Income taxes | 67/77 | €10,003 | €14,621 | +€4,618 | +46.2% |
| Profit (loss) for the period | 9904 | €26,113 | €44,145 | +€18,032 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,113 | €44,145 | +€18,032 | +69.1% |
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 9 October 2026 via checked.be.