EVENT 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.
EVENT CATERING
Largest movements
- Receivables within one year +€298,324
up €298,324 (+89.4%), from €333,748 to €632,072
of which Trade receivables: +€242,860
- Cash +€176,716
up €176,716 (+187.8%), from €94,076 to €270,792
mainly Trade debts (+€563,767) and Contributions, distributions and other (+€195,148)
- Stocks and contracts +€94,621
up €94,621 (+752.2%), from €12,580 to €107,201
- Tangible fixed assets -€20,839
down €20,839 (-8.6%), from €243,316 to €222,477
of which Other tangible fixed assets: -€14,597
- Intangible fixed assets +€14,596
new in 2024: €14,596
- Trade debts +€563,767
up €563,767 (+79.2%), from €712,019 to €1.3m
- Profit (loss) carried forward -€222,103
down €222,103 (-30.1%), from -€736,764 to -€958,867
- Contributions +€200,000
up €200,000 (+169.5%), from €118,000 to €318,000
- Advances received -€167,913
down €167,913 (-83.8%), from €200,373 to €32,460
- Tax, wage and social debts +€103,158
up €103,158 (+299.2%), from €34,476 to €137,634
of which Remuneration and social security: +€98,756
- Turnover -€1.2m
no longer reported in 2024 (was €1.2m)
- Services and other goods -€792,611
no longer reported in 2024 (was €792,611)
- Gross operating margin +€609,985
new in 2024: €609,985
- Staff costs +€417,871
up €417,871 (+247.0%), from €169,201 to €587,072
- Goods and materials -€288,010
no longer reported in 2024 (was €288,010)
of which Purchases: -€300,590
From the 31-03-2024 result to the 31-12-2024 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 31-03-2024 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-03-2024 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €699,937 | €1,260,246 | +€560,309 | +80.1% |
| Fixed assets | 21/28 | €244,226 | €241,839 | -€2,387 | -1.0% |
| Intangible fixed assets | 21 | - | €14,596 | +€14,596 | |
| Tangible fixed assets | 22/27 | €243,316 | €222,477 | -€20,839 | -8.6% |
| Plant, machinery and equipment | 23 | €62,474 | €54,820 | -€7,654 | -12.3% |
| Furniture and vehicles | 24 | €27,419 | €28,831 | +€1,412 | +5.1% |
| Other tangible fixed assets | 26 | €153,423 | €138,826 | -€14,597 | -9.5% |
| Financial fixed assets | 28 | €910 | €4,766 | +€3,856 | +423.7% |
| Other financial fixed assets | 284/8 | €910 | - | -€910 | |
| Amounts receivable and cash guarantees | 285/8 | €910 | - | -€910 | |
| Current assets | 29/58 | €455,711 | €1,018,407 | +€562,696 | +123.5% |
| Stocks and contracts in progress | 3 | €12,580 | €107,201 | +€94,621 | +752.2% |
| Stocks | 30/36 | €12,580 | €107,201 | +€94,621 | +752.2% |
| Goods purchased for resale | 34 | €12,580 | - | -€12,580 | |
| Amounts receivable within one year | 40/41 | €333,748 | €632,072 | +€298,324 | +89.4% |
| Trade receivables | 40 | €268,757 | €511,617 | +€242,860 | +90.4% |
| Other amounts receivable | 41 | €64,991 | €120,455 | +€55,464 | +85.3% |
| Cash at bank and in hand | 54/58 | €94,076 | €270,792 | +€176,716 | +187.8% |
| Deferred charges and accrued income | 490/1 | €15,307 | €8,342 | -€6,965 | -45.5% |
| Total equity and liabilities | 10/49 | €699,937 | €1,260,246 | +€560,309 | +80.1% |
| Equity | 10/15 | -€325,172 | -€352,127 | -€26,955 | -8.3% |
| Contributions | 10/11 | €118,000 | €318,000 | +€200,000 | +169.5% |
| Reserves | 13 | €288,740 | €288,740 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €288,740 | €288,740 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€736,764 | -€958,867 | -€222,103 | -30.1% |
| Investment grants | 15 | €4,852 | - | -€4,852 | |
| Amounts payable | 17/49 | €1,025,109 | €1,612,372 | +€587,263 | +57.3% |
| Amounts payable after more than one year | 17 | - | €79,121 | +€79,121 | |
| Other amounts payable | 178/9 | - | €79,121 | +€79,121 | |
| Amounts payable within one year | 42/48 | €987,313 | €1,533,252 | +€545,939 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | - | €20,879 | +€20,879 | |
| Trade debts | 44 | €712,019 | €1,275,786 | +€563,767 | +79.2% |
| Suppliers | 440/4 | €712,019 | €1,275,786 | +€563,767 | +79.2% |
| Advances received on contracts in progress | 46 | €200,373 | €32,460 | -€167,913 | -83.8% |
| Taxes, remuneration and social security | 45 | €34,476 | €137,634 | +€103,158 | +299.2% |
| Taxes | 450/3 | €2,091 | €6,493 | +€4,402 | +210.5% |
| Remuneration and social security | 454/9 | €32,385 | €131,141 | +€98,756 | +304.9% |
| Other amounts payable | 47/48 | €40,445 | €66,493 | +€26,048 | +64.4% |
| Accrued charges and deferred income | 492/3 | €37,796 | - | -€37,796 | |
| Operating income | 70/76A | €1,183,507 | - | -€1.2m | |
| Turnover | 70 | €1,183,355 | - | -€1.2m | |
| Other operating income | 74 | €152 | - | -€152 | |
| Operating charges | 60/66A | €1,346,177 | - | -€1.3m | |
| Goods for resale, raw materials and consumables | 60 | €288,010 | - | -€288,010 | |
| Purchases | 600/8 | €300,590 | - | -€300,590 | |
| Change in stocks: decrease (increase) | 609 | -€12,580 | - | +€12,580 | |
| Services and other goods | 61 | €792,611 | - | -€792,611 | |
| Remuneration, social security and pensions | 62 | €169,201 | €587,072 | +€417,871 | +247.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,729 | €34,048 | -€8,681 | -20.3% |
| Other operating charges | 640/8 | - | €7,702 | +€7,702 | |
| Non-recurring operating charges | 66A | €53,626 | €198,849 | +€145,223 | +270.8% |
| Gross operating margin | 9900 | - | €609,985 | +€609,985 | |
| Operating profit (loss) | 9901 | -€162,670 | -€217,686 | -€55,016 | -33.8% |
| Financial income | 75/76B | €9,708 | €4,984 | -€4,724 | -48.7% |
| Recurring financial income | 75 | €9,708 | €4,984 | -€4,724 | -48.7% |
| Other financial income | 752/9 | €9,708 | - | -€9,708 | |
| Financial charges | 65/66B | €8,165 | €9,400 | +€1,235 | +15.1% |
| Recurring financial charges | 65 | €8,165 | €9,400 | +€1,235 | +15.1% |
| Other financial charges | 652/9 | €8,165 | - | -€8,165 | |
| Profit (loss) for the period before taxes | 9903 | -€161,127 | -€222,102 | -€60,975 | -37.8% |
| Profit (loss) for the period | 9904 | -€161,127 | -€222,102 | -€60,975 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€161,127 | -€222,102 | -€60,975 | -37.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.