Event Catering Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€20,852
up €20,852 (+79.1%), from €26,374 to €47,226
of which Other amounts receivable: +€19,371
- Cash -€8,593
down €8,593 (-89.0%), from €9,652 to €1,059
mainly Receivables within one year (-€20,852) and Investment in fixed assets (net) (-€13,301)
- Tangible fixed assets +€4,729
up €4,729 (+11.9%), from €39,740 to €44,469
of which Land and buildings: +€5,907
- Stocks and contracts +€4,532
new in 2025: €4,532
- Current investments +€1,800
up €1,800 (+109.1%), from €1,650 to €3,450
- Reserves +€18,801
up €18,801 (+59.2%), from €31,769 to €50,570
- Trade debts -€6,331
down €6,331 (-80.2%), from €7,892 to €1,561
- Current portion of long-term debt +€5,083
up €5,083 (+129.5%), from €3,927 to €9,010
- Tax, wage and social debts +€3,558
up €3,558 (+30.1%), from €11,814 to €15,372
- Debts after one year +€2,209
up €2,209 (+13.7%), from €16,114 to €18,323
- Gross operating margin -€12,371
down €12,371 (-25.6%), from €48,400 to €36,028
- Depreciation +€3,611
up €3,611 (+72.8%), from €4,961 to €8,572
- Taxes -€3,499
down €3,499 (-40.4%), from €8,654 to €5,155
- Financial charges +€554
up €554 (+25.8%), from €2,150 to €2,705
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 | €77,417 | €100,736 | +€23,320 | +30.1% |
| Fixed assets | 21/28 | €39,740 | €44,469 | +€4,729 | +11.9% |
| Tangible fixed assets | 22/27 | €39,740 | €44,469 | +€4,729 | +11.9% |
| Land and buildings | 22 | €14,708 | €20,615 | +€5,907 | +40.2% |
| Plant, machinery and equipment | 23 | €25,032 | €23,854 | -€1,178 | -4.7% |
| Current assets | 29/58 | €37,676 | €56,267 | +€18,591 | +49.3% |
| Stocks and contracts in progress | 3 | - | €4,532 | +€4,532 | |
| Stocks | 30/36 | - | €4,532 | +€4,532 | |
| Amounts receivable within one year | 40/41 | €26,374 | €47,226 | +€20,852 | +79.1% |
| Trade receivables | 40 | €4,863 | €6,344 | +€1,480 | +30.4% |
| Other amounts receivable | 41 | €21,511 | €40,883 | +€19,371 | +90.1% |
| Current investments | 50/53 | €1,650 | €3,450 | +€1,800 | +109.1% |
| Cash at bank and in hand | 54/58 | €9,652 | €1,059 | -€8,593 | -89.0% |
| Total equity and liabilities | 10/49 | €77,417 | €100,736 | +€23,320 | +30.1% |
| Equity | 10/15 | €36,769 | €55,570 | +€18,801 | +51.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,769 | €50,570 | +€18,801 | +59.2% |
| Distributable reserves | 133 | €31,769 | €50,570 | +€18,801 | +59.2% |
| Amounts payable | 17/49 | €40,647 | €45,166 | +€4,519 | +11.1% |
| Amounts payable after more than one year | 17 | €16,114 | €18,323 | +€2,209 | +13.7% |
| Financial debts | 170/4 | €16,114 | €18,323 | +€2,209 | +13.7% |
| Amounts payable within one year | 42/48 | €24,533 | €26,844 | +€2,310 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €3,927 | €9,010 | +€5,083 | +129.5% |
| Trade debts | 44 | €7,892 | €1,561 | -€6,331 | -80.2% |
| Suppliers | 440/4 | €7,892 | €1,561 | -€6,331 | -80.2% |
| Taxes, remuneration and social security | 45 | €11,814 | €15,372 | +€3,558 | +30.1% |
| Taxes | 450/3 | €11,814 | €15,372 | +€3,558 | +30.1% |
| Other amounts payable | 47/48 | €900 | €900 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,961 | €8,572 | +€3,611 | +72.8% |
| Other operating charges | 640/8 | €1,575 | €1,104 | -€471 | -29.9% |
| Gross operating margin | 9900 | €48,400 | €36,028 | -€12,371 | -25.6% |
| Operating profit (loss) | 9901 | €41,863 | €26,352 | -€15,511 | -37.1% |
| Financial income | 75/76B | €711 | €308 | -€402 | -56.6% |
| Recurring financial income | 75 | €711 | €308 | -€402 | -56.6% |
| Financial charges | 65/66B | €2,150 | €2,705 | +€554 | +25.8% |
| Recurring financial charges | 65 | €2,150 | €2,705 | +€554 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €40,423 | €23,955 | -€16,468 | -40.7% |
| Income taxes | 67/77 | €8,654 | €5,155 | -€3,499 | -40.4% |
| Profit (loss) for the period | 9904 | €31,769 | €18,801 | -€12,969 | -40.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,769 | €18,801 | -€12,969 | -40.8% |
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.