GASTRO - SERVICE: 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.
GASTRO - SERVICE
Largest movements
- Receivables within one year -€29,086
down €29,086 (-5.2%), from €560,741 to €531,656
of which Trade receivables: -€69,084
- Cash -€25,624
down €25,624 (-9.3%), from €274,340 to €248,716
mainly Investment in fixed assets (net) (-€385,212) and Other debts (-€110,180)
- Tangible fixed assets +€21,949
up €21,949 (+3.4%), from €653,996 to €675,945
of which Plant, machinery and equipment: +€84,155
- Reserves +€122,545
up €122,545 (+14.4%), from €849,106 to €971,651
of which Distributable reserves: +€122,545
- Other debts -€110,180
down €110,180 (-34.5%), from €319,424 to €209,245
- Debts after one year -€40,495
down €40,495 (-41.9%), from €96,665 to €56,170
- Trade debts +€31,014
up €31,014 (+128%), from €24,178 to €55,192
- Advances received -€17,358
down €17,358 (-100%), from €17,358 to €0
- Depreciation +€69,285
up €69,285 (+23.6%), from €293,978 to €363,263
- Staff costs +€24,002
up €24,002 (+7.8%), from €306,281 to €330,283
- Gross operating margin +€16,881
up €16,881 (+1.8%), from €937,427 to €954,308
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.
Derived cash bridge
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 | €1,504,497 | €1,474,347 | -€30,150 | -2.0% |
| Fixed assets | 21/28 | €654,415 | €676,364 | +€21,949 | +3.4% |
| Tangible fixed assets | 22/27 | €653,996 | €675,945 | +€21,949 | +3.4% |
| Plant, machinery and equipment | 23 | €469,457 | €553,612 | +€84,155 | +17.9% |
| Furniture and vehicles | 24 | €90,405 | €56,093 | -€34,312 | -38.0% |
| Other tangible fixed assets | 26 | €94,134 | €66,240 | -€27,894 | -29.6% |
| Financial fixed assets | 28 | €419 | €419 | = | 0.0% |
| Current assets | 29/58 | €850,081 | €797,983 | -€52,098 | -6.1% |
| Amounts receivable within one year | 40/41 | €560,741 | €531,656 | -€29,086 | -5.2% |
| Trade receivables | 40 | €207,894 | €138,811 | -€69,084 | -33.2% |
| Other amounts receivable | 41 | €352,847 | €392,845 | +€39,998 | +11.3% |
| Cash at bank and in hand | 54/58 | €274,340 | €248,716 | -€25,624 | -9.3% |
| Deferred charges and accrued income | 490/1 | €15,000 | €17,612 | +€2,612 | +17.4% |
| Total equity and liabilities | 10/49 | €1,504,497 | €1,474,347 | -€30,150 | -2.0% |
| Equity | 10/15 | €911,106 | €1,033,651 | +€122,545 | +13.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €849,106 | €971,651 | +€122,545 | +14.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €842,906 | €965,451 | +€122,545 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €593,391 | €440,696 | -€152,695 | -25.7% |
| Amounts payable after more than one year | 17 | €96,665 | €56,170 | -€40,495 | -41.9% |
| Financial debts | 170/4 | €96,665 | €56,170 | -€40,495 | -41.9% |
| Amounts payable within one year | 42/48 | €496,726 | €384,526 | -€112,200 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €40,362 | €41,311 | +€949 | +2.4% |
| Financial debts | 43 | €16,210 | €15,691 | -€519 | -3.2% |
| Credit institutions | 430/8 | €16,210 | €15,691 | -€519 | -3.2% |
| Trade debts | 44 | €24,178 | €55,192 | +€31,014 | +128% |
| Suppliers | 440/4 | €24,178 | €55,192 | +€31,014 | +128% |
| Advances received on contracts in progress | 46 | €17,358 | €0 | -€17,358 | -100% |
| Taxes, remuneration and social security | 45 | €79,195 | €63,088 | -€16,107 | -20.3% |
| Taxes | 450/3 | €50,294 | €35,536 | -€14,758 | -29.3% |
| Remuneration and social security | 454/9 | €28,901 | €27,552 | -€1,349 | -4.7% |
| Other amounts payable | 47/48 | €319,424 | €209,245 | -€110,180 | -34.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €306,281 | €330,283 | +€24,002 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293,978 | €363,263 | +€69,285 | +23.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€6,042 | -€6,042 | |
| Other operating charges | 640/8 | €4,904 | €10,045 | +€5,141 | +105% |
| Gross operating margin | 9900 | €937,427 | €954,308 | +€16,881 | +1.8% |
| Operating profit (loss) | 9901 | €332,264 | €256,758 | -€75,506 | -22.7% |
| Financial income | 75/76B | €10,457 | €9,031 | -€1,426 | -13.6% |
| Recurring financial income | 75 | €10,457 | €9,031 | -€1,426 | -13.6% |
| Financial charges | 65/66B | €6,338 | €7,122 | +€784 | +12.4% |
| Recurring financial charges | 65 | €6,338 | €7,122 | +€784 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €336,383 | €258,667 | -€77,715 | -23.1% |
| Income taxes | 67/77 | €44,746 | €46,122 | +€1,377 | +3.1% |
| Profit (loss) for the period | 9904 | €291,637 | €212,545 | -€79,092 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €291,637 | €212,545 | -€79,092 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.