HAUTRU CATERING: what changed
HAUTRU CATERING
Largest movements
- Receivables within one year -€7,125
down €7,125 (-23.3%), from €30,537 to €23,412
of which Trade receivables: -€6,327
- Cash -€5,879
down €5,879 (-54.8%), from €10,724 to €4,846
mainly Trade debts (-€24,706) and Net result for the year (-€6,505)
- Intangible fixed assets -€5,200
down €5,200 (-13.7%), from €37,844 to €32,644
- Stocks and contracts +€2,968
up €2,968 (+17.5%), from €16,943 to €19,911
- Trade debts -€24,706
down €24,706 (-66.8%), from €36,990 to €12,284
- Other debts +€10,130
up €10,130 (+9.8%), from €102,955 to €113,085
- Profit (loss) carried forward -€6,505
down €6,505 (-14.4%), from -€45,170 to -€51,675
- Tax, wage and social debts +€5,980
up €5,980 (+44.9%), from €13,326 to €19,306
of which Remuneration and social security: +€3,471
- Gross operating margin +€19,786
up €19,786 (+12.0%), from €164,386 to €184,172
- Staff costs -€18,181
down €18,181 (-9.2%), from €197,375 to €179,193
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,795 | €99,694 | -€15,101 | -13.2% |
| Fixed assets | 21/28 | €53,590 | €48,525 | -€5,065 | -9.5% |
| Intangible fixed assets | 21 | €37,844 | €32,644 | -€5,200 | -13.7% |
| Tangible fixed assets | 22/27 | €15,746 | €15,881 | +€135 | +0.9% |
| Plant, machinery and equipment | 23 | €15,746 | €15,881 | +€135 | +0.9% |
| Current assets | 29/58 | €61,205 | €51,169 | -€10,036 | -16.4% |
| Stocks and contracts in progress | 3 | €16,943 | €19,911 | +€2,968 | +17.5% |
| Stocks | 30/36 | €16,943 | €19,911 | +€2,968 | +17.5% |
| Amounts receivable within one year | 40/41 | €30,537 | €23,412 | -€7,125 | -23.3% |
| Trade receivables | 40 | €29,739 | €23,412 | -€6,327 | -21.3% |
| Other amounts receivable | 41 | €798 | €0 | -€798 | -100% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,724 | €4,846 | -€5,879 | -54.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €114,795 | €99,694 | -€15,101 | -13.2% |
| Equity | 10/15 | -€38,476 | -€44,981 | -€6,505 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €493 | €493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €493 | €493 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,170 | -€51,675 | -€6,505 | -14.4% |
| Amounts payable | 17/49 | €153,271 | €144,675 | -€8,596 | -5.6% |
| Amounts payable within one year | 42/48 | €153,271 | €144,675 | -€8,596 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €36,990 | €12,284 | -€24,706 | -66.8% |
| Suppliers | 440/4 | €36,990 | €12,284 | -€24,706 | -66.8% |
| Taxes, remuneration and social security | 45 | €13,326 | €19,306 | +€5,980 | +44.9% |
| Taxes | 450/3 | €0 | €2,509 | +€2,509 | |
| Remuneration and social security | 454/9 | €13,326 | €16,797 | +€3,471 | +26.0% |
| Other amounts payable | 47/48 | €102,955 | €113,085 | +€10,130 | +9.8% |
| Remuneration, social security and pensions | 62 | €197,375 | €179,193 | -€18,181 | -9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,128 | €9,065 | -€63 | -0.7% |
| Other operating charges | 640/8 | €1,071 | €1,531 | +€461 | +43.0% |
| Gross operating margin | 9900 | €164,386 | €184,172 | +€19,786 | +12.0% |
| Operating profit (loss) | 9901 | -€43,188 | -€5,618 | +€37,570 | +87.0% |
| Financial income | 75/76B | €29 | €37 | +€8 | +26.9% |
| Recurring financial income | 75 | €29 | €37 | +€8 | +26.9% |
| Financial charges | 65/66B | €1,808 | €924 | -€884 | -48.9% |
| Recurring financial charges | 65 | €1,808 | €924 | -€884 | -48.9% |
| Profit (loss) for the period before taxes | 9903 | -€44,967 | -€6,505 | +€38,462 | +85.5% |
| Profit (loss) for the period | 9904 | -€44,967 | -€6,505 | +€38,462 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,967 | -€6,505 | +€38,462 | +85.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.