MG CATERING: 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.
MG CATERING
Largest movements
- Receivables within one year +€16,321
up €16,321 (+7.6%), from €215,274 to €231,595
of which Other amounts receivable: +€66,862
- Deferred charges and accrued income -€6,274
no longer reported in 2025 (was €6,274)
- Profit (loss) carried forward +€32,623
up €32,623 (+26.5%), from €123,234 to €155,857
- Trade debts -€11,180
down €11,180 (-25.3%), from €44,199 to €33,018
- Accrued charges and deferred income -€9,711
no longer reported in 2025 (was €9,711)
- Tax, wage and social debts +€8,794
up €8,794 (+17.0%), from €51,590 to €60,384
of which Taxes: +€9,345
- Other debts -€6,500
no longer reported in 2025 (was €6,500)
- Gross operating margin -€116,059
down €116,059 (-72.0%), from €161,205 to €45,146
- Taxes -€26,492
down €26,492 (-75.7%), from €35,012 to €8,520
- Staff costs +€5,261
up €5,261 (+464.5%), from €1,133 to €6,394
- Financial income +€2,871
up €2,871 (+145.2%), from €1,977 to €4,848
- Other operating charges -€2,201
down €2,201 (-94.8%), from €2,322 to €121
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 | €237,734 | €251,759 | +€14,025 | +5.9% |
| Fixed assets | 21/28 | €12,768 | €14,382 | +€1,614 | +12.6% |
| Tangible fixed assets | 22/27 | €12,768 | €13,882 | +€1,114 | +8.7% |
| Plant, machinery and equipment | 23 | €7,291 | €5,728 | -€1,563 | -21.4% |
| Other tangible fixed assets | 26 | €5,477 | €8,154 | +€2,677 | +48.9% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €224,966 | €237,377 | +€12,411 | +5.5% |
| Amounts receivable within one year | 40/41 | €215,274 | €231,595 | +€16,321 | +7.6% |
| Trade receivables | 40 | €91,928 | €41,386 | -€50,542 | -55.0% |
| Other amounts receivable | 41 | €123,346 | €190,209 | +€66,862 | +54.2% |
| Cash at bank and in hand | 54/58 | €3,418 | €5,783 | +€2,365 | +69.2% |
| Deferred charges and accrued income | 490/1 | €6,274 | - | -€6,274 | |
| Total equity and liabilities | 10/49 | €237,734 | €251,759 | +€14,025 | +5.9% |
| Equity | 10/15 | €125,734 | €158,357 | +€32,623 | +25.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,234 | €155,857 | +€32,623 | +26.5% |
| Amounts payable | 17/49 | €112,000 | €93,402 | -€18,598 | -16.6% |
| Amounts payable within one year | 42/48 | €102,289 | €93,402 | -€8,886 | -8.7% |
| Trade debts | 44 | €44,199 | €33,018 | -€11,180 | -25.3% |
| Suppliers | 440/4 | €44,199 | €33,018 | -€11,180 | -25.3% |
| Taxes, remuneration and social security | 45 | €51,590 | €60,384 | +€8,794 | +17.0% |
| Taxes | 450/3 | €50,908 | €60,253 | +€9,345 | +18.4% |
| Remuneration and social security | 454/9 | €682 | €130 | -€552 | -80.9% |
| Other amounts payable | 47/48 | €6,500 | - | -€6,500 | |
| Accrued charges and deferred income | 492/3 | €9,711 | - | -€9,711 | |
| Remuneration, social security and pensions | 62 | €1,133 | €6,394 | +€5,261 | +464.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €549 | €2,186 | +€1,637 | +298.4% |
| Other operating charges | 640/8 | €2,322 | €121 | -€2,201 | -94.8% |
| Gross operating margin | 9900 | €161,205 | €45,146 | -€116,059 | -72.0% |
| Operating profit (loss) | 9901 | €157,202 | €36,446 | -€120,756 | -76.8% |
| Financial income | 75/76B | €1,977 | €4,848 | +€2,871 | +145.2% |
| Recurring financial income | 75 | €1,977 | €4,848 | +€2,871 | +145.2% |
| Financial charges | 65/66B | €933 | €151 | -€782 | -83.8% |
| Recurring financial charges | 65 | €933 | €151 | -€782 | -83.8% |
| Profit (loss) for the period before taxes | 9903 | €158,246 | €41,143 | -€117,103 | -74.0% |
| Income taxes | 67/77 | €35,012 | €8,520 | -€26,492 | -75.7% |
| Profit (loss) for the period | 9904 | €123,234 | €32,623 | -€90,612 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €123,234 | €32,623 | -€90,612 | -73.5% |
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 4 October 2026 via checked.be.