HBA Catering Services: 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.
HBA Catering Services
Largest movements
- Cash -€2,916
down €2,916 (-91.9%), from €3,173 to €257
mainly Tax, wage and social debts (-€2,784) and Net result for the year (-€1,696)
- Deferred charges and accrued income +€953
new in 2025: €953
- Receivables within one year +€472
up €472 (+6.4%), from €7,398 to €7,871
of which Trade receivables: +€987
- Tangible fixed assets -€220
down €220 (-6.5%), from €3,388 to €3,169
of which Plant, machinery and equipment: -€162
- Other debts +€3,233
up €3,233 (+290.0%), from €1,115 to €4,347
- Tax, wage and social debts -€2,784
down €2,784 (-47.1%), from €5,909 to €3,126
- Profit (loss) carried forward -€1,696
down €1,696 (-47.2%), from -€3,591 to -€5,287
- Trade debts -€463
down €463 (-6.1%), from €7,526 to €7,063
- Gross operating margin -€8,233
down €8,233 (-63.5%), from €12,972 to €4,740
- Write-downs -€2,400
no longer reported in 2025 (was €2,400)
- Other operating charges -€1,229
down €1,229 (-34.2%), from €3,592 to €2,364
- Taxes -€492
down €492 (-68.5%), from €719 to €227
- Depreciation +€330
up €330 (+53.7%), from €616 to €946
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 | €13,960 | €12,250 | -€1,710 | -12.3% |
| Fixed assets | 21/28 | €3,388 | €3,169 | -€220 | -6.5% |
| Tangible fixed assets | 22/27 | €3,388 | €3,169 | -€220 | -6.5% |
| Plant, machinery and equipment | 23 | €3,153 | €2,991 | -€162 | -5.2% |
| Furniture and vehicles | 24 | €235 | €178 | -€57 | -24.3% |
| Current assets | 29/58 | €10,571 | €9,081 | -€1,490 | -14.1% |
| Amounts receivable within one year | 40/41 | €7,398 | €7,871 | +€472 | +6.4% |
| Trade receivables | 40 | €6,874 | €7,861 | +€987 | +14.4% |
| Other amounts receivable | 41 | €525 | €10 | -€515 | -98.1% |
| Cash at bank and in hand | 54/58 | €3,173 | €257 | -€2,916 | -91.9% |
| Deferred charges and accrued income | 490/1 | - | €953 | +€953 | |
| Total equity and liabilities | 10/49 | €13,960 | €12,250 | -€1,710 | -12.3% |
| Equity | 10/15 | -€591 | -€2,287 | -€1,696 | -287.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,591 | -€5,287 | -€1,696 | -47.2% |
| Amounts payable | 17/49 | €14,550 | €14,536 | -€14 | -0.1% |
| Amounts payable within one year | 42/48 | €14,550 | €14,536 | -€14 | -0.1% |
| Trade debts | 44 | €7,526 | €7,063 | -€463 | -6.1% |
| Suppliers | 440/4 | €7,526 | €7,063 | -€463 | -6.1% |
| Taxes, remuneration and social security | 45 | €5,909 | €3,126 | -€2,784 | -47.1% |
| Taxes | 450/3 | €5,909 | €3,126 | -€2,784 | -47.1% |
| Other amounts payable | 47/48 | €1,115 | €4,347 | +€3,233 | +290.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616 | €946 | +€330 | +53.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,400 | - | -€2,400 | |
| Other operating charges | 640/8 | €3,592 | €2,364 | -€1,229 | -34.2% |
| Gross operating margin | 9900 | €12,972 | €4,740 | -€8,233 | -63.5% |
| Operating profit (loss) | 9901 | €6,364 | €1,430 | -€4,935 | -77.5% |
| Financial income | 75/76B | €14 | €11 | -€3 | -22.6% |
| Recurring financial income | 75 | €14 | €11 | -€3 | -22.6% |
| Financial charges | 65/66B | €2,915 | €2,910 | -€5 | -0.2% |
| Recurring financial charges | 65 | €2,915 | €2,910 | -€5 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €3,463 | -€1,470 | -€4,933 | |
| Income taxes | 67/77 | €719 | €227 | -€492 | -68.5% |
| Profit (loss) for the period | 9904 | €2,745 | -€1,696 | -€4,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,745 | -€1,696 | -€4,441 |
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.