LES COURS TRAITEUR: 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.
What changed
LES COURS TRAITEUR
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€29,485
2024 · €12,308-€41,793
Equity
€211,704
2024 · €244,882-€33,178
Cash
€217,642
2024 · €100,494+€117,147
Balance sheet total
€3.4m
2024 · €3.4m+€6,645
Largest movements
Assets
- Receivables within one year -€122,843
down €122,843 (-10.1%), from €1.2m to €1.1m
of which Trade receivables: -€136,577
- Cash +€117,147
up €117,147 (+117%), from €100,494 to €217,642
mainly Depreciation (+€258,508) and Other debts (+€130,937)
- Stocks and contracts +€78,478
up €78,478 (+10.4%), from €752,395 to €830,873
- Deferred charges and accrued income -€75,867
down €75,867 (-68.0%), from €111,487 to €35,620
Equity and liabilities
- Other debts +€130,937
up €130,937 (+103%), from €126,581 to €257,518
- Trade debts -€127,881
down €127,881 (-9.7%), from €1.3m to €1.2m
- Debts after one year -€52,942
down €52,942 (-13.5%), from €391,863 to €338,921
- Accrued charges and deferred income +€52,650
up €52,650 (+669%), from €7,873 to €60,523
- Tax, wage and social debts +€38,627
up €38,627 (+18.1%), from €213,894 to €252,521
of which Taxes: +€38,379
Income statement
- Other operating charges +€80,550
up €80,550 (+247%), from €32,584 to €113,135
- Gross operating margin +€69,012
up €69,012 (+2.6%), from €2.6m to €2.7m
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.
Result 2024
€12,308
Gross operating margin
+€69,012
Staff costs
-€645
Depreciation
-€12,032
Other operating charges
-€80,550
Other operating items
+€1,823
Financial income
-€6,667
Financial charges
-€12,939
Taxes
+€205
Result 2025
-€29,485
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€443,589
Investment
-€268,238
Financing
-€58,203
Cash 2024
€100,494
From operations (derived)
+€443,589
Net result for the year
-€29,485
Depreciation
+€258,508
Stocks and contracts
-€78,478
Receivables within one year
+€122,843
Deferred charges and accrued income
+€75,867
Trade debts
-€127,881
Tax, wage and social debts
+€38,627
Other debts
+€130,937
Accrued charges and deferred income
+€52,650
Investment (derived)
-€268,238
Investment in fixed assets (net)
-€268,238
Financing
-€58,203
Debts after one year
-€52,942
Current portion of long-term debt
-€1,568
Contributions, distributions and other
-€3,693
Cash 2025
€217,642
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,362,689 | €3,369,334 | +€6,645 | +0.2% |
| Fixed assets | 21/28 | €1,183,616 | €1,193,346 | +€9,730 | +0.8% |
| Intangible fixed assets | 21 | €113,628 | €97,880 | -€15,748 | -13.9% |
| Tangible fixed assets | 22/27 | €1,052,004 | €1,080,549 | +€28,545 | +2.7% |
| Land and buildings | 22 | €602,507 | €528,156 | -€74,351 | -12.3% |
| Plant, machinery and equipment | 23 | €264,338 | €299,730 | +€35,392 | +13.4% |
| Furniture and vehicles | 24 | €185,159 | €252,663 | +€67,504 | +36.5% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €17,984 | €14,917 | -€3,067 | -17.1% |
| Current assets | 29/58 | €2,179,073 | €2,175,988 | -€3,085 | -0.1% |
| Stocks and contracts in progress | 3 | €752,395 | €830,873 | +€78,478 | +10.4% |
| Stocks | 30/36 | €752,395 | €830,873 | +€78,478 | +10.4% |
| Amounts receivable within one year | 40/41 | €1,214,697 | €1,091,854 | -€122,843 | -10.1% |
| Trade receivables | 40 | €1,068,445 | €931,868 | -€136,577 | -12.8% |
| Other amounts receivable | 41 | €146,252 | €159,986 | +€13,734 | +9.4% |
| Cash at bank and in hand | 54/58 | €100,494 | €217,642 | +€117,147 | +117% |
| Deferred charges and accrued income | 490/1 | €111,487 | €35,620 | -€75,867 | -68.0% |
| Total equity and liabilities | 10/49 | €3,362,689 | €3,369,334 | +€6,645 | +0.2% |
| Equity | 10/15 | €244,882 | €211,704 | -€33,178 | -13.5% |
| Contributions | 10/11 | €358,600 | €358,600 | = | 0.0% |
| Revaluation surpluses | 12 | €215,263 | €215,363 | +€100 | 0.0% |
| Profit (loss) carried forward | 14 | -€336,168 | -€365,654 | -€29,485 | -8.8% |
| Investment grants | 15 | €7,188 | €3,395 | -€3,793 | -52.8% |
| Amounts payable | 17/49 | €3,117,807 | €3,157,630 | +€39,824 | +1.3% |
| Amounts payable after more than one year | 17 | €391,863 | €338,921 | -€52,942 | -13.5% |
| Financial debts | 170/4 | €391,863 | €338,921 | -€52,942 | -13.5% |
| Amounts payable within one year | 42/48 | €2,718,070 | €2,758,186 | +€40,116 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €340,633 | €339,065 | -€1,568 | -0.5% |
| Financial debts | 43 | €724,900 | €724,900 | = | 0.0% |
| Credit institutions | 430/8 | €724,900 | €724,900 | = | 0.0% |
| Trade debts | 44 | €1,312,062 | €1,184,181 | -€127,881 | -9.7% |
| Suppliers | 440/4 | €1,312,062 | €1,184,181 | -€127,881 | -9.7% |
| Taxes, remuneration and social security | 45 | €213,894 | €252,521 | +€38,627 | +18.1% |
| Taxes | 450/3 | €39,679 | €78,057 | +€38,379 | +96.7% |
| Remuneration and social security | 454/9 | €174,216 | €174,464 | +€248 | +0.1% |
| Other amounts payable | 47/48 | €126,581 | €257,518 | +€130,937 | +103% |
| Accrued charges and deferred income | 492/3 | €7,873 | €60,523 | +€52,650 | +669% |
| Remuneration, social security and pensions | 62 | €2,260,708 | €2,261,353 | +€645 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246,476 | €258,508 | +€12,032 | +4.9% |
| Other operating charges | 640/8 | €32,584 | €113,135 | +€80,550 | +247% |
| Non-recurring operating charges | 66A | €1,823 | €0 | -€1,823 | -100% |
| Gross operating margin | 9900 | €2,605,993 | €2,675,005 | +€69,012 | +2.6% |
| Operating profit (loss) | 9901 | €64,401 | €42,009 | -€22,393 | -34.8% |
| Financial income | 75/76B | €37,967 | €31,300 | -€6,667 | -17.6% |
| Recurring financial income | 75 | €37,967 | €31,300 | -€6,667 | -17.6% |
| Financial charges | 65/66B | €87,662 | €100,601 | +€12,939 | +14.8% |
| Recurring financial charges | 65 | €87,662 | €100,601 | +€12,939 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €14,707 | -€27,292 | -€41,999 | |
| Income taxes | 67/77 | €2,398 | €2,193 | -€205 | -8.6% |
| Profit (loss) for the period | 9904 | €12,308 | -€29,485 | -€41,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,308 | -€29,485 | -€41,793 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.