DINNER'S SERVICE: 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.
DINNER'S SERVICE
Largest movements
- Cash -€18,877
down €18,877 (-77.2%), from €24,457 to €5,580
mainly Other debts (-€15,229) and Receivables after one year (-€11,632)
- Receivables after one year +€11,632
new in 2025: €11,632
- Receivables within one year -€10,772
down €10,772 (-38.5%), from €27,990 to €17,218
of which Trade receivables: -€12,208
- Tangible fixed assets -€2,423
down €2,423 (-20.8%), from €11,622 to €9,199
of which Furniture and vehicles: -€1,216
- Other debts -€15,229
down €15,229 (-52.1%), from €29,233 to €14,004
- Trade debts -€5,667
no longer reported in 2025 (was €5,667)
- Profit (loss) carried forward +€4,639
up €4,639 (+25.7%), from -€18,059 to -€13,420
- Tax, wage and social debts -€4,056
down €4,056 (-23.7%), from €17,142 to €13,086
- Write-downs -€25,856
no longer reported in 2025 (was €25,856)
- Gross operating margin -€20,676
down €20,676 (-61.8%), from €33,478 to €12,803
- Taxes -€3,425
down €3,425 (-53.2%), from €6,443 to €3,018
- Financial charges -€811
down €811 (-30.1%), from €2,694 to €1,883
- Depreciation +€766
up €766 (+46.2%), from €1,657 to €2,423
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 | €68,069 | €47,756 | -€20,313 | -29.8% |
| Fixed assets | 21/28 | €14,122 | €11,699 | -€2,423 | -17.2% |
| Tangible fixed assets | 22/27 | €11,622 | €9,199 | -€2,423 | -20.8% |
| Land and buildings | 22 | €7,591 | €6,829 | -€762 | -10.0% |
| Plant, machinery and equipment | 23 | €1,814 | €1,368 | -€446 | -24.6% |
| Furniture and vehicles | 24 | €2,218 | €1,002 | -€1,216 | -54.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €53,947 | €36,056 | -€17,890 | -33.2% |
| Amounts receivable after more than one year | 29 | - | €11,632 | +€11,632 | |
| Other amounts receivable | 291 | - | €11,632 | +€11,632 | |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,990 | €17,218 | -€10,772 | -38.5% |
| Trade receivables | 40 | €27,937 | €15,729 | -€12,208 | -43.7% |
| Other amounts receivable | 41 | €52 | €1,488 | +€1,436 | +2,754% |
| Cash at bank and in hand | 54/58 | €24,457 | €5,580 | -€18,877 | -77.2% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €68,069 | €47,756 | -€20,313 | -29.8% |
| Equity | 10/15 | €16,027 | €20,665 | +€4,639 | +28.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,059 | -€13,420 | +€4,639 | +25.7% |
| Amounts payable | 17/49 | €52,042 | €27,090 | -€24,952 | -47.9% |
| Amounts payable within one year | 42/48 | €52,042 | €27,090 | -€24,952 | -47.9% |
| Trade debts | 44 | €5,667 | - | -€5,667 | |
| Suppliers | 440/4 | €5,667 | - | -€5,667 | |
| Taxes, remuneration and social security | 45 | €17,142 | €13,086 | -€4,056 | -23.7% |
| Taxes | 450/3 | €17,142 | €13,086 | -€4,056 | -23.7% |
| Other amounts payable | 47/48 | €29,233 | €14,004 | -€15,229 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,657 | €2,423 | +€766 | +46.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,856 | - | -€25,856 | |
| Other operating charges | 640/8 | €1,445 | €840 | -€605 | -41.9% |
| Gross operating margin | 9900 | €33,478 | €12,803 | -€20,676 | -61.8% |
| Operating profit (loss) | 9901 | €4,521 | €9,539 | +€5,019 | +111% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,694 | €1,883 | -€811 | -30.1% |
| Recurring financial charges | 65 | €2,694 | €1,883 | -€811 | -30.1% |
| Profit (loss) for the period before taxes | 9903 | €1,829 | €7,656 | +€5,828 | +319% |
| Income taxes | 67/77 | €6,443 | €3,018 | -€3,425 | -53.2% |
| Profit (loss) for the period | 9904 | -€4,614 | €4,639 | +€9,253 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,614 | €4,639 | +€9,253 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.