E & B 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.
E & B CATERING
Largest movements
- Cash -€12,847
down €12,847 (-17.0%), from €75,743 to €62,895
mainly Net result for the year (-€32,551) and Trade debts (-€6,292)
- Tangible fixed assets -€4,908
down €4,908 (-33.8%), from €14,519 to €9,612
of which Other tangible fixed assets: -€3,155
- Stocks and contracts +€3,628
up €3,628 (+33.2%), from €10,934 to €14,562
- Receivables within one year -€2,430
no longer reported in 2025 (was €2,430)
- Profit (loss) carried forward -€32,551
down €32,551 (-35.4%), from -€92,041 to -€124,592
- Tax, wage and social debts +€23,018
up €23,018 (+112.8%), from €20,406 to €43,424
of which Remuneration and social security: +€15,763
- Trade debts -€6,292
down €6,292 (-59.9%), from €10,503 to €4,211
- Financial charges -€7,918
down €7,918 (-77.3%), from €10,239 to €2,321
- Staff costs +€3,596
up €3,596 (+2.2%), from €162,032 to €165,628
- Gross operating margin -€1,432
down €1,432 (-1.0%), from €142,026 to €140,594
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 | €110,086 | €93,529 | -€16,557 | -15.0% |
| Fixed assets | 21/28 | €20,979 | €16,072 | -€4,908 | -23.4% |
| Tangible fixed assets | 22/27 | €14,519 | €9,612 | -€4,908 | -33.8% |
| Plant, machinery and equipment | 23 | €2,148 | €1,423 | -€725 | -33.8% |
| Furniture and vehicles | 24 | €2,809 | €1,781 | -€1,028 | -36.6% |
| Other tangible fixed assets | 26 | €9,562 | €6,408 | -€3,155 | -33.0% |
| Financial fixed assets | 28 | €6,460 | €6,460 | = | 0.0% |
| Current assets | 29/58 | €89,107 | €77,457 | -€11,649 | -13.1% |
| Stocks and contracts in progress | 3 | €10,934 | €14,562 | +€3,628 | +33.2% |
| Stocks | 30/36 | €10,934 | €14,562 | +€3,628 | +33.2% |
| Amounts receivable within one year | 40/41 | €2,430 | - | -€2,430 | |
| Trade receivables | 40 | €2,430 | - | -€2,430 | |
| Cash at bank and in hand | 54/58 | €75,743 | €62,895 | -€12,847 | -17.0% |
| Total equity and liabilities | 10/49 | €110,086 | €93,529 | -€16,557 | -15.0% |
| Equity | 10/15 | -€3,520 | -€36,072 | -€32,551 | -924.6% |
| Contributions | 10/11 | €86,762 | €86,762 | = | 0.0% |
| Reserves | 13 | €1,758 | €1,758 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,758 | €1,758 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,758 | €1,758 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,041 | -€124,592 | -€32,551 | -35.4% |
| Amounts payable | 17/49 | €113,606 | €129,601 | +€15,994 | +14.1% |
| Amounts payable within one year | 42/48 | €113,606 | €129,601 | +€15,994 | +14.1% |
| Trade debts | 44 | €10,503 | €4,211 | -€6,292 | -59.9% |
| Suppliers | 440/4 | €10,503 | €4,211 | -€6,292 | -59.9% |
| Taxes, remuneration and social security | 45 | €20,406 | €43,424 | +€23,018 | +112.8% |
| Taxes | 450/3 | €7,477 | €14,732 | +€7,255 | +97.0% |
| Remuneration and social security | 454/9 | €12,929 | €28,692 | +€15,763 | +121.9% |
| Other amounts payable | 47/48 | €82,697 | €81,966 | -€732 | -0.9% |
| Remuneration, social security and pensions | 62 | €162,032 | €165,628 | +€3,596 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,633 | €4,908 | +€275 | +5.9% |
| Other operating charges | 640/8 | €895 | €320 | -€575 | -64.3% |
| Gross operating margin | 9900 | €142,026 | €140,594 | -€1,432 | -1.0% |
| Operating profit (loss) | 9901 | -€25,534 | -€30,261 | -€4,727 | -18.5% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €10,239 | €2,321 | -€7,918 | -77.3% |
| Recurring financial charges | 65 | €10,239 | €2,321 | -€7,918 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | -€35,772 | -€32,551 | +€3,221 | +9.0% |
| Profit (loss) for the period | 9904 | -€35,772 | -€32,551 | +€3,221 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,772 | -€32,551 | +€3,221 | +9.0% |
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 12 October 2026 via checked.be.