LA CANTINE CENTRALE: 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.
LA CANTINE CENTRALE
Largest movements
- Receivables within one year +€37,355
up €37,355 (+77.4%), from €48,231 to €85,587
of which Trade receivables: +€40,605
- Tangible fixed assets -€6,551
down €6,551 (-17.6%), from €37,204 to €30,653
of which Plant, machinery and equipment: -€6,023
- Stocks and contracts +€2,882
up €2,882 (+52.1%), from €5,536 to €8,418
- Profit (loss) carried forward +€23,543
up €23,543 (+47.0%), from -€50,065 to -€26,522
- Trade debts +€19,288
up €19,288 (+25.6%), from €75,426 to €94,714
- Debts after one year -€10,382
down €10,382 (-34.1%), from €30,444 to €20,062
- Gross operating margin +€61,930
up €61,930 (+170%), from €36,434 to €98,364
- Staff costs +€11,957
up €11,957 (+22.7%), from €52,566 to €64,523
- Depreciation -€1,859
down €1,859 (-22.1%), from €8,410 to €6,551
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 | €95,117 | €127,555 | +€32,438 | +34.1% |
| Fixed assets | 21/28 | €40,067 | €33,516 | -€6,551 | -16.4% |
| Tangible fixed assets | 22/27 | €37,204 | €30,653 | -€6,551 | -17.6% |
| Plant, machinery and equipment | 23 | €36,412 | €30,389 | -€6,023 | -16.5% |
| Furniture and vehicles | 24 | €793 | €264 | -€528 | -66.7% |
| Financial fixed assets | 28 | €2,863 | €2,863 | = | 0.0% |
| Current assets | 29/58 | €55,050 | €94,039 | +€38,989 | +70.8% |
| Stocks and contracts in progress | 3 | €5,536 | €8,418 | +€2,882 | +52.1% |
| Stocks | 30/36 | €5,536 | €8,418 | +€2,882 | +52.1% |
| Amounts receivable within one year | 40/41 | €48,231 | €85,587 | +€37,355 | +77.4% |
| Trade receivables | 40 | €43,675 | €84,280 | +€40,605 | +93.0% |
| Other amounts receivable | 41 | €4,556 | €1,307 | -€3,249 | -71.3% |
| Cash at bank and in hand | 54/58 | €1,154 | €21 | -€1,133 | -98.1% |
| Deferred charges and accrued income | 490/1 | €128 | €13 | -€115 | -89.7% |
| Total equity and liabilities | 10/49 | €95,117 | €127,555 | +€32,438 | +34.1% |
| Equity | 10/15 | -€46,065 | -€22,522 | +€23,543 | +51.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,065 | -€26,522 | +€23,543 | +47.0% |
| Amounts payable | 17/49 | €141,182 | €150,077 | +€8,896 | +6.3% |
| Amounts payable after more than one year | 17 | €30,444 | €20,062 | -€10,382 | -34.1% |
| Financial debts | 170/4 | €30,444 | €20,062 | -€10,382 | -34.1% |
| Amounts payable within one year | 42/48 | €110,738 | €130,015 | +€19,277 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €10,112 | €10,382 | +€269 | +2.7% |
| Trade debts | 44 | €75,426 | €94,714 | +€19,288 | +25.6% |
| Suppliers | 440/4 | €75,426 | €94,714 | +€19,288 | +25.6% |
| Taxes, remuneration and social security | 45 | €1,770 | €1,690 | -€80 | -4.5% |
| Taxes | 450/3 | - | €1,685 | +€1,685 | |
| Remuneration and social security | 454/9 | €1,770 | €5 | -€1,765 | -99.7% |
| Other amounts payable | 47/48 | €23,429 | €23,229 | -€200 | -0.9% |
| Remuneration, social security and pensions | 62 | €52,566 | €64,523 | +€11,957 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,410 | €6,551 | -€1,859 | -22.1% |
| Other operating charges | 640/8 | €1,944 | €1,484 | -€461 | -23.7% |
| Gross operating margin | 9900 | €36,434 | €98,364 | +€61,930 | +170% |
| Operating profit (loss) | 9901 | -€26,487 | €25,806 | +€52,293 | |
| Financial income | 75/76B | €8 | €5 | -€4 | -41.8% |
| Recurring financial income | 75 | €8 | €5 | -€4 | -41.8% |
| Financial charges | 65/66B | €2,486 | €2,268 | -€217 | -8.7% |
| Recurring financial charges | 65 | €2,486 | €2,268 | -€217 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,964 | €23,543 | +€52,507 | |
| Profit (loss) for the period | 9904 | -€28,964 | €23,543 | +€52,507 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,964 | €23,543 | +€52,507 |
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 20 October 2026 via checked.be.