HTC CATERING: 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.
HTC CATERING
Largest movements
- Cash +€17,290
up €17,290 (+112%), from €15,502 to €32,792
mainly Net result for the year (+€21,237) and Advances received (+€9,880)
- Tangible fixed assets +€3,059
up €3,059 (+117%), from €2,608 to €5,667
of which Plant, machinery and equipment: +€3,746
- Receivables within one year -€2,281
down €2,281 (-7.3%), from €31,139 to €28,859
of which Trade receivables: -€1,927
- Deferred charges and accrued income -€1,001
down €1,001 (-100%), from €1,001 to €0
- Profit (loss) carried forward +€21,237
up €21,237 (+15.6%), from -€135,976 to -€114,740
- Advances received +€9,880
up €9,880 (+1,272%), from €777 to €10,657
- Other debts -€9,425
down €9,425 (-8.7%), from €108,022 to €98,598
- Trade debts -€7,026
down €7,026 (-16.6%), from €42,440 to €35,415
- Tax, wage and social debts +€1,474
up €1,474 (+18.4%), from €8,015 to €9,488
of which Remuneration and social security: +€1,210
- Staff costs +€28,269
up €28,269 (+61.0%), from €46,334 to €74,603
- Financial income -€16,450
down €16,450 (-84.8%), from €19,393 to €2,943
- Gross operating margin +€5,642
up €5,642 (+5.9%), from €96,000 to €101,642
- Other operating charges -€4,630
down €4,630 (-80.5%), from €5,753 to €1,123
- Financial charges +€2,692
up €2,692 (+132%), from €2,033 to €4,725
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 | €53,277 | €69,418 | +€16,140 | +30.3% |
| Formation expenses | 20 | €560 | €301 | -€259 | -46.2% |
| Fixed assets | 21/28 | €5,075 | €7,465 | +€2,390 | +47.1% |
| Intangible fixed assets | 21 | €1,667 | €998 | -€669 | -40.1% |
| Tangible fixed assets | 22/27 | €2,608 | €5,667 | +€3,059 | +117% |
| Plant, machinery and equipment | 23 | €998 | €4,743 | +€3,746 | +375% |
| Furniture and vehicles | 24 | €1,610 | €924 | -€686 | -42.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €47,642 | €61,651 | +€14,009 | +29.4% |
| Amounts receivable within one year | 40/41 | €31,139 | €28,859 | -€2,281 | -7.3% |
| Trade receivables | 40 | €30,721 | €28,793 | -€1,927 | -6.3% |
| Other amounts receivable | 41 | €419 | €66 | -€353 | -84.3% |
| Cash at bank and in hand | 54/58 | €15,502 | €32,792 | +€17,290 | +112% |
| Deferred charges and accrued income | 490/1 | €1,001 | €0 | -€1,001 | -100% |
| Total equity and liabilities | 10/49 | €53,277 | €69,418 | +€16,140 | +30.3% |
| Equity | 10/15 | -€105,976 | -€84,740 | +€21,237 | +20.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,976 | -€114,740 | +€21,237 | +15.6% |
| Amounts payable | 17/49 | €159,254 | €154,157 | -€5,097 | -3.2% |
| Amounts payable within one year | 42/48 | €159,254 | €154,157 | -€5,097 | -3.2% |
| Trade debts | 44 | €42,440 | €35,415 | -€7,026 | -16.6% |
| Suppliers | 440/4 | €42,440 | €35,415 | -€7,026 | -16.6% |
| Advances received on contracts in progress | 46 | €777 | €10,657 | +€9,880 | +1,272% |
| Taxes, remuneration and social security | 45 | €8,015 | €9,488 | +€1,474 | +18.4% |
| Taxes | 450/3 | €4,403 | €4,667 | +€264 | +6.0% |
| Remuneration and social security | 454/9 | €3,611 | €4,821 | +€1,210 | +33.5% |
| Other amounts payable | 47/48 | €108,022 | €98,598 | -€9,425 | -8.7% |
| Non-recurring operating income | 76A | €79,637 | €0 | -€79,637 | -100% |
| Remuneration, social security and pensions | 62 | €46,334 | €74,603 | +€28,269 | +61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,072 | €2,896 | +€824 | +39.8% |
| Other operating charges | 640/8 | €5,753 | €1,123 | -€4,630 | -80.5% |
| Gross operating margin | 9900 | €96,000 | €101,642 | +€5,642 | +5.9% |
| Operating profit (loss) | 9901 | €41,840 | €23,019 | -€18,821 | -45.0% |
| Financial income | 75/76B | €19,393 | €2,943 | -€16,450 | -84.8% |
| Recurring financial income | 75 | €19,393 | €2,943 | -€16,450 | -84.8% |
| Financial charges | 65/66B | €2,033 | €4,725 | +€2,692 | +132% |
| Recurring financial charges | 65 | €2,033 | €4,725 | +€2,692 | +132% |
| Profit (loss) for the period before taxes | 9903 | €59,200 | €21,237 | -€37,963 | -64.1% |
| Profit (loss) for the period | 9904 | €59,200 | €21,237 | -€37,963 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,200 | €21,237 | -€37,963 | -64.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.