DS 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.
DS CATERING
Largest movements
- Receivables after one year -€10,000
down €10,000 (-14.3%), from €70,000 to €60,000
- Tangible fixed assets -€2,995
down €2,995 (-60.8%), from €4,928 to €1,933
of which Furniture and vehicles: -€1,552
- Stocks and contracts +€2,895
up €2,895 (+63.6%), from €4,550 to €7,445
- Cash -€2,214
down €2,214 (-26.1%), from €8,470 to €6,256
mainly Net result for the year (-€6,699) and Trade debts (-€6,218)
- Profit (loss) carried forward -€6,699
down €6,699 (-40.7%), from -€16,450 to -€23,149
- Trade debts -€6,218
down €6,218 (-26.4%), from €23,566 to €17,348
- Current portion of long-term debt +€4,829
up €4,829 (+285.7%), from €1,690 to €6,519
- Tax, wage and social debts -€4,226
down €4,226 (-46.0%), from €9,195 to €4,969
- Gross operating margin -€5,120
down €5,120, from €3,786 to -€1,334
- Taxes +€1,583
up €1,583 (+494.8%), from €320 to €1,903
- Other operating charges +€1,415
up €1,415 (+158.3%), from €894 to €2,309
- Financial charges -€1,084
down €1,084 (-64.1%), from €1,692 to €608
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 | €87,973 | €75,660 | -€12,313 | -14.0% |
| Fixed assets | 21/28 | €4,953 | €1,958 | -€2,995 | -60.5% |
| Tangible fixed assets | 22/27 | €4,928 | €1,933 | -€2,995 | -60.8% |
| Plant, machinery and equipment | 23 | €2,395 | €952 | -€1,443 | -60.2% |
| Furniture and vehicles | 24 | €2,533 | €981 | -€1,552 | -61.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €83,020 | €73,701 | -€9,319 | -11.2% |
| Amounts receivable after more than one year | 29 | €70,000 | €60,000 | -€10,000 | -14.3% |
| Other amounts receivable | 291 | €70,000 | €60,000 | -€10,000 | -14.3% |
| Stocks and contracts in progress | 3 | €4,550 | €7,445 | +€2,895 | +63.6% |
| Stocks | 30/36 | €4,550 | €7,445 | +€2,895 | +63.6% |
| Cash at bank and in hand | 54/58 | €8,470 | €6,256 | -€2,214 | -26.1% |
| Total equity and liabilities | 10/49 | €87,973 | €75,660 | -€12,313 | -14.0% |
| Equity | 10/15 | €53,523 | €46,824 | -€6,699 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,373 | €51,373 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,513 | €49,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,450 | -€23,149 | -€6,699 | -40.7% |
| Amounts payable | 17/49 | €34,450 | €28,836 | -€5,615 | -16.3% |
| Amounts payable within one year | 42/48 | €34,450 | €28,836 | -€5,615 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €1,690 | €6,519 | +€4,829 | +285.7% |
| Trade debts | 44 | €23,566 | €17,348 | -€6,218 | -26.4% |
| Suppliers | 440/4 | €23,566 | €17,348 | -€6,218 | -26.4% |
| Taxes, remuneration and social security | 45 | €9,195 | €4,969 | -€4,226 | -46.0% |
| Taxes | 450/3 | €9,195 | €4,969 | -€4,226 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,995 | €2,995 | = | 0.0% |
| Other operating charges | 640/8 | €894 | €2,309 | +€1,415 | +158.3% |
| Gross operating margin | 9900 | €3,786 | -€1,334 | -€5,120 | |
| Operating profit (loss) | 9901 | -€102 | -€6,637 | -€6,535 | -6401.4% |
| Financial income | 75/76B | €2,450 | €2,450 | = | 0.0% |
| Recurring financial income | 75 | €2,450 | €2,450 | = | 0.0% |
| Financial charges | 65/66B | €1,692 | €608 | -€1,084 | -64.1% |
| Recurring financial charges | 65 | €1,692 | €608 | -€1,084 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €656 | -€4,795 | -€5,451 | |
| Income taxes | 67/77 | €320 | €1,903 | +€1,583 | +494.8% |
| Profit (loss) for the period | 9904 | €336 | -€6,699 | -€7,035 | |
| Profit (loss) for the period to be appropriated | 9905 | €336 | -€6,699 | -€7,035 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.