FEESTZAAL DE KAT: 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.
What changed
FEESTZAAL DE KAT
NACE 56.210, Event catering
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,300
2024 · €5,908-€8,208
Equity
€399,780
2024 · €402,080-€2,300
Cash
€60,783
2024 · €58,121+€2,662
Balance sheet total
€739,083
2024 · €745,184-€6,101
Largest movements
Assets
- Receivables within one year -€13,350
down €13,350 (-36.8%), from €36,321 to €22,971
of which Trade receivables: -€11,433
- Current investments +€9,058
up €9,058 (+56.6%), from €16,000 to €25,058
Equity and liabilities
- Trade debts +€30,993
up €30,993 (+83.7%), from €37,037 to €68,030
- Debts after one year -€25,894
down €25,894 (-10.7%), from €240,902 to €215,008
Income statement
- Staff costs +€9,875
up €9,875 (+13.1%), from €75,526 to €85,401
- Depreciation -€3,145
down €3,145 (-6.0%), from €52,291 to €49,147
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.
Result 2024
€5,908
Gross operating margin
-€900
Staff costs
-€9,875
Depreciation
+€3,145
Other operating charges
-€569
Financial income
-€411
Financial charges
+€399
Taxes
+€4
Result 2025
-€2,300
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.
From operations
+€78,322
Investment
-€51,287
Financing
-€24,373
Cash 2024
€58,121
From operations (derived)
+€78,322
Net result for the year
-€2,300
Depreciation
+€49,147
Stocks and contracts
+€750
Receivables within one year
+€13,350
Deferred charges and accrued income
-€3,197
Trade debts
+€30,993
Tax, wage and social debts
-€5,684
Advances received
+€35
Other debts
-€4,772
Investment (derived)
-€51,287
Investment in fixed assets (net)
-€42,229
Current investments
-€9,058
Financing
-€24,373
Debts after one year
-€25,894
Current portion of long-term debt
+€1,521
Cash 2025
€60,783
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €745,184 | €739,083 | -€6,101 | -0.8% |
| Fixed assets | 21/28 | €614,291 | €607,373 | -€6,918 | -1.1% |
| Tangible fixed assets | 22/27 | €613,617 | €606,699 | -€6,918 | -1.1% |
| Land and buildings | 22 | €583,937 | €582,474 | -€1,464 | -0.3% |
| Plant, machinery and equipment | 23 | €3,608 | €307 | -€3,301 | -91.5% |
| Furniture and vehicles | 24 | €26,072 | €16,932 | -€9,140 | -35.1% |
| Leasing and similar rights | 25 | - | €6,986 | +€6,986 | |
| Financial fixed assets | 28 | €674 | €674 | = | 0.0% |
| Current assets | 29/58 | €130,893 | €131,710 | +€817 | +0.6% |
| Stocks and contracts in progress | 3 | €8,350 | €7,600 | -€750 | -9.0% |
| Stocks | 30/36 | €8,350 | €7,600 | -€750 | -9.0% |
| Amounts receivable within one year | 40/41 | €36,321 | €22,971 | -€13,350 | -36.8% |
| Trade receivables | 40 | €32,726 | €21,293 | -€11,433 | -34.9% |
| Other amounts receivable | 41 | €3,595 | €1,678 | -€1,917 | -53.3% |
| Current investments | 50/53 | €16,000 | €25,058 | +€9,058 | +56.6% |
| Cash at bank and in hand | 54/58 | €58,121 | €60,783 | +€2,662 | +4.6% |
| Deferred charges and accrued income | 490/1 | €12,101 | €15,298 | +€3,197 | +26.4% |
| Total equity and liabilities | 10/49 | €745,184 | €739,083 | -€6,101 | -0.8% |
| Equity | 10/15 | €402,080 | €399,780 | -€2,300 | -0.6% |
| Contributions | 10/11 | €218,592 | €218,592 | = | 0.0% |
| Reserves | 13 | €183,488 | €181,188 | -€2,300 | -1.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €183,488 | €181,188 | -€2,300 | -1.3% |
| Amounts payable | 17/49 | €343,104 | €339,303 | -€3,801 | -1.1% |
| Amounts payable after more than one year | 17 | €240,902 | €215,008 | -€25,894 | -10.7% |
| Financial debts | 170/4 | €240,902 | €215,008 | -€25,894 | -10.7% |
| Amounts payable within one year | 42/48 | €102,202 | €124,295 | +€22,093 | +21.6% |
| Current portion of amounts payable after more than one year | 42 | €28,841 | €30,362 | +€1,521 | +5.3% |
| Trade debts | 44 | €37,037 | €68,030 | +€30,993 | +83.7% |
| Suppliers | 440/4 | €37,037 | €68,030 | +€30,993 | +83.7% |
| Advances received on contracts in progress | 46 | €250 | €285 | +€35 | +14.0% |
| Taxes, remuneration and social security | 45 | €31,303 | €25,619 | -€5,684 | -18.2% |
| Taxes | 450/3 | €17,573 | €15,397 | -€2,176 | -12.4% |
| Remuneration and social security | 454/9 | €13,730 | €10,222 | -€3,508 | -25.6% |
| Other amounts payable | 47/48 | €4,772 | €0 | -€4,772 | -100.0% |
| Remuneration, social security and pensions | 62 | €75,526 | €85,401 | +€9,875 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,291 | €49,147 | -€3,145 | -6.0% |
| Other operating charges | 640/8 | €8,043 | €8,612 | +€569 | +7.1% |
| Gross operating margin | 9900 | €150,918 | €150,019 | -€900 | -0.6% |
| Operating profit (loss) | 9901 | €15,058 | €6,858 | -€8,200 | -54.5% |
| Financial income | 75/76B | €621 | €209 | -€411 | -66.3% |
| Recurring financial income | 75 | €621 | €209 | -€411 | -66.3% |
| Financial charges | 65/66B | €9,559 | €9,161 | -€399 | -4.2% |
| Recurring financial charges | 65 | €9,559 | €9,161 | -€399 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €6,119 | -€2,093 | -€8,212 | |
| Income taxes | 67/77 | €211 | €207 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | €5,908 | -€2,300 | -€8,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,908 | -€2,300 | -€8,208 |
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 10 October 2026 via checked.be.