DVS 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.
DVS CATERING
Largest movements
- Tangible fixed assets -€4,152
down €4,152 (-82.7%), from €5,022 to €870
of which Leasing and similar rights: -€3,680
- Deferred charges and accrued income +€1,246
up €1,246 (+157.2%), from €793 to €2,039
- Stocks and contracts -€622
down €622 (-51.5%), from €1,207 to €585
- Receivables within one year -€514
down €514 (-4.2%), from €12,090 to €11,576
of which Trade receivables: -€524
- Cash -€437
down €437 (-24.8%), from €1,763 to €1,326
mainly Current portion of long-term debt (-€5,939) and Tax, wage and social debts (-€2,996)
- Current portion of long-term debt -€5,939
down €5,939 (-100.0%), from €5,939 to €0
- Trade debts +€5,061
up €5,061 (+226.5%), from €2,234 to €7,296
- Tax, wage and social debts -€2,996
down €2,996 (-41.5%), from €7,219 to €4,223
of which Remuneration and social security: -€2,826
- Profit (loss) carried forward -€2,209
down €2,209 (-350.0%), from -€631 to -€2,840
- Accrued charges and deferred income +€1,250
new in 2025: €1,250
- Financial charges +€2,687
up €2,687 (+677.3%), from €397 to €3,084
- Gross operating margin -€1,362
down €1,362 (-14.3%), from €9,506 to €8,144
- Taxes -€724
down €724 (-36.6%), from €1,977 to €1,253
- Other operating charges +€173
up €173 (+12.4%), from €1,393 to €1,566
- Depreciation -€124
down €124 (-2.7%), from €4,576 to €4,452
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 | €20,875 | €16,396 | -€4,479 | -21.5% |
| Fixed assets | 21/28 | €5,022 | €870 | -€4,152 | -82.7% |
| Tangible fixed assets | 22/27 | €5,022 | €870 | -€4,152 | -82.7% |
| Plant, machinery and equipment | 23 | €656 | €235 | -€421 | -64.1% |
| Furniture and vehicles | 24 | €686 | €634 | -€52 | -7.5% |
| Leasing and similar rights | 25 | €3,680 | €0 | -€3,680 | -100.0% |
| Current assets | 29/58 | €15,853 | €15,527 | -€326 | -2.1% |
| Stocks and contracts in progress | 3 | €1,207 | €585 | -€622 | -51.5% |
| Stocks | 30/36 | €1,207 | €585 | -€622 | -51.5% |
| Amounts receivable within one year | 40/41 | €12,090 | €11,576 | -€514 | -4.2% |
| Trade receivables | 40 | €11,990 | €11,466 | -€524 | -4.4% |
| Other amounts receivable | 41 | €100 | €111 | +€11 | +10.5% |
| Cash at bank and in hand | 54/58 | €1,763 | €1,326 | -€437 | -24.8% |
| Deferred charges and accrued income | 490/1 | €793 | €2,039 | +€1,246 | +157.2% |
| Total equity and liabilities | 10/49 | €20,875 | €16,396 | -€4,479 | -21.5% |
| Equity | 10/15 | €5,483 | €3,274 | -€2,209 | -40.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,114 | €3,114 | = | 0.0% |
| Distributable reserves | 133 | €3,114 | €3,114 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€631 | -€2,840 | -€2,209 | -350.0% |
| Amounts payable | 17/49 | €15,392 | €13,122 | -€2,270 | -14.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €15,392 | €11,872 | -€3,520 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €5,939 | €0 | -€5,939 | -100.0% |
| Trade debts | 44 | €2,234 | €7,296 | +€5,061 | +226.5% |
| Suppliers | 440/4 | €2,234 | €7,296 | +€5,061 | +226.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,219 | €4,223 | -€2,996 | -41.5% |
| Taxes | 450/3 | €4,393 | €4,223 | -€169 | -3.9% |
| Remuneration and social security | 454/9 | €2,826 | €0 | -€2,826 | -100.0% |
| Other amounts payable | 47/48 | - | €353 | +€353 | |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,576 | €4,452 | -€124 | -2.7% |
| Other operating charges | 640/8 | €1,393 | €1,566 | +€173 | +12.4% |
| Gross operating margin | 9900 | €9,506 | €8,144 | -€1,362 | -14.3% |
| Operating profit (loss) | 9901 | €3,538 | €2,126 | -€1,411 | -39.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €397 | €3,084 | +€2,687 | +677.3% |
| Recurring financial charges | 65 | €397 | €3,084 | +€2,687 | +677.3% |
| Profit (loss) for the period before taxes | 9903 | €3,141 | -€956 | -€4,097 | |
| Income taxes | 67/77 | €1,977 | €1,253 | -€724 | -36.6% |
| Profit (loss) for the period | 9904 | €1,164 | -€2,209 | -€3,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,164 | -€2,209 | -€3,372 |
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.