Full Concept 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.
Full Concept Catering
Largest movements
- Tangible fixed assets -€22,632
down €22,632 (-11.9%), from €189,455 to €166,823
of which Land and buildings: -€14,736
- Intangible fixed assets -€10,000
no longer reported in 2025 (was €10,000)
- Cash +€6,455
up €6,455 (+16.5%), from €39,232 to €45,686
mainly Depreciation (+€32,632) and Stocks and contracts (+€2,327)
- Receivables within one year +€2,657
up €2,657 (+197.8%), from €1,343 to €4,000
of which Other amounts receivable: +€3,082
- Profit (loss) carried forward -€12,738
down €12,738 (-59.6%), from €21,380 to €8,643
- Debts after one year -€12,482
down €12,482 (-10.8%), from €115,379 to €102,897
- Other debts -€2,876
down €2,876 (-7.6%), from €37,906 to €35,030
- Gross operating margin -€30,490
down €30,490 (-41.3%), from €73,870 to €43,380
- Taxes -€5,513
no longer reported in 2025 (was €5,513)
- Staff costs +€2,896
up €2,896 (+22.1%), from €13,131 to €16,026
- Financial charges -€809
down €809 (-13.0%), from €6,217 to €5,407
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 | €249,343 | €223,501 | -€25,842 | -10.4% |
| Fixed assets | 21/28 | €199,455 | €166,823 | -€32,632 | -16.4% |
| Intangible fixed assets | 21 | €10,000 | - | -€10,000 | |
| Tangible fixed assets | 22/27 | €189,455 | €166,823 | -€22,632 | -11.9% |
| Land and buildings | 22 | €167,200 | €152,464 | -€14,736 | -8.8% |
| Plant, machinery and equipment | 23 | €22,255 | €14,359 | -€7,896 | -35.5% |
| Current assets | 29/58 | €49,888 | €56,678 | +€6,790 | +13.6% |
| Stocks and contracts in progress | 3 | €8,987 | €6,660 | -€2,327 | -25.9% |
| Stocks | 30/36 | €8,987 | €6,660 | -€2,327 | -25.9% |
| Amounts receivable within one year | 40/41 | €1,343 | €4,000 | +€2,657 | +197.8% |
| Trade receivables | 40 | €426 | - | -€426 | |
| Other amounts receivable | 41 | €918 | €4,000 | +€3,082 | +335.9% |
| Cash at bank and in hand | 54/58 | €39,232 | €45,686 | +€6,455 | +16.5% |
| Deferred charges and accrued income | 490/1 | €327 | €332 | +€5 | +1.6% |
| Total equity and liabilities | 10/49 | €249,343 | €223,501 | -€25,842 | -10.4% |
| Equity | 10/15 | €76,713 | €63,976 | -€12,738 | -16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,733 | €36,733 | = | 0.0% |
| Distributable reserves | 133 | €36,733 | €36,733 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,380 | €8,643 | -€12,738 | -59.6% |
| Amounts payable | 17/49 | €172,629 | €159,525 | -€13,104 | -7.6% |
| Amounts payable after more than one year | 17 | €115,379 | €102,897 | -€12,482 | -10.8% |
| Financial debts | 170/4 | €115,379 | €102,897 | -€12,482 | -10.8% |
| Amounts payable within one year | 42/48 | €57,251 | €56,628 | -€622 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €12,244 | €12,482 | +€238 | +1.9% |
| Trade debts | 44 | €1,817 | €2,084 | +€267 | +14.7% |
| Suppliers | 440/4 | €1,817 | €2,084 | +€267 | +14.7% |
| Taxes, remuneration and social security | 45 | €5,284 | €7,032 | +€1,748 | +33.1% |
| Taxes | 450/3 | €4,234 | €3,474 | -€760 | -17.9% |
| Remuneration and social security | 454/9 | €1,050 | €3,558 | +€2,508 | +238.8% |
| Other amounts payable | 47/48 | €37,906 | €35,030 | -€2,876 | -7.6% |
| Remuneration, social security and pensions | 62 | €13,131 | €16,026 | +€2,896 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,775 | €32,632 | -€143 | -0.4% |
| Other operating charges | 640/8 | €906 | €1,359 | +€453 | +49.9% |
| Gross operating margin | 9900 | €73,870 | €43,380 | -€30,490 | -41.3% |
| Operating profit (loss) | 9901 | €27,058 | -€6,637 | -€33,695 | |
| Financial income | 75/76B | €135 | €107 | -€28 | -20.7% |
| Recurring financial income | 75 | €135 | €107 | -€28 | -20.7% |
| Financial charges | 65/66B | €6,217 | €5,407 | -€809 | -13.0% |
| Recurring financial charges | 65 | €6,217 | €5,407 | -€809 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €20,977 | -€11,938 | -€32,914 | |
| Income taxes | 67/77 | €5,513 | - | -€5,513 | |
| Profit (loss) for the period | 9904 | €15,464 | -€11,938 | -€27,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,464 | -€11,938 | -€27,401 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.