Global Catering Concepts: 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.
Global Catering Concepts
Largest movements
- Receivables within one year +€117,933
up €117,933 (+109%), from €107,958 to €225,892
of which Trade receivables: +€83,984
- Deferred charges and accrued income +€13,471
up €13,471 (+58.6%), from €22,983 to €36,454
- Reserves +€71,508
up €71,508 (+80.9%), from €88,360 to €159,868
of which Distributable reserves: +€71,508
- Tax, wage and social debts +€35,265
up €35,265 (+145%), from €24,246 to €59,511
- Other debts +€14,639
up €14,639 (+2,252%), from €650 to €15,289
- Accrued charges and deferred income +€7,591
up €7,591 (+342%), from €2,220 to €9,811
- Gross operating margin +€51,027
up €51,027 (+94.5%), from €53,992 to €105,019
- Taxes +€13,670
up €13,670 (+66.3%), from €20,615 to €34,285
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 | €136,402 | €264,254 | +€127,852 | +93.7% |
| Fixed assets | 21/28 | €3,048 | €0 | -€3,048 | -100% |
| Tangible fixed assets | 22/27 | €1,248 | €0 | -€1,248 | -100% |
| Furniture and vehicles | 24 | €1,248 | €0 | -€1,248 | -100% |
| Financial fixed assets | 28 | €1,800 | €0 | -€1,800 | -100% |
| Current assets | 29/58 | €133,354 | €264,254 | +€130,900 | +98.2% |
| Amounts receivable within one year | 40/41 | €107,958 | €225,892 | +€117,933 | +109% |
| Trade receivables | 40 | €26,371 | €110,355 | +€83,984 | +318% |
| Other amounts receivable | 41 | €81,588 | €115,537 | +€33,950 | +41.6% |
| Cash at bank and in hand | 54/58 | €2,412 | €1,908 | -€504 | -20.9% |
| Deferred charges and accrued income | 490/1 | €22,983 | €36,454 | +€13,471 | +58.6% |
| Total equity and liabilities | 10/49 | €136,402 | €264,254 | +€127,852 | +93.7% |
| Equity | 10/15 | €106,910 | €178,418 | +€71,508 | +66.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €88,360 | €159,868 | +€71,508 | +80.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €86,505 | €158,013 | +€71,508 | +82.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,492 | €85,836 | +€56,343 | +191% |
| Amounts payable within one year | 42/48 | €27,272 | €76,025 | +€48,753 | +179% |
| Trade debts | 44 | €2,376 | €1,225 | -€1,151 | -48.4% |
| Suppliers | 440/4 | €2,376 | €1,225 | -€1,151 | -48.4% |
| Taxes, remuneration and social security | 45 | €24,246 | €59,511 | +€35,265 | +145% |
| Taxes | 450/3 | €24,246 | €59,511 | +€35,265 | +145% |
| Other amounts payable | 47/48 | €650 | €15,289 | +€14,639 | +2,252% |
| Accrued charges and deferred income | 492/3 | €2,220 | €9,811 | +€7,591 | +342% |
| Non-recurring operating income | 76A | - | €6,752 | +€6,752 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €0 | -€916 | -100% |
| Other operating charges | 640/8 | €3,743 | €3,221 | -€522 | -13.9% |
| Gross operating margin | 9900 | €53,992 | €105,019 | +€51,027 | +94.5% |
| Operating profit (loss) | 9901 | €49,333 | €101,798 | +€52,465 | +106% |
| Financial income | 75/76B | €3,521 | €4,129 | +€608 | +17.3% |
| Recurring financial income | 75 | €3,521 | €4,129 | +€608 | +17.3% |
| Financial charges | 65/66B | €600 | €134 | -€466 | -77.6% |
| Recurring financial charges | 65 | €600 | €134 | -€466 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | €52,255 | €105,793 | +€53,538 | +102% |
| Income taxes | 67/77 | €20,615 | €34,285 | +€13,670 | +66.3% |
| Profit (loss) for the period | 9904 | €31,640 | €71,508 | +€39,868 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €31,640 | €71,508 | +€39,868 | +126% |
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 26 October 2026 via checked.be.