NWP 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.
NWP Catering
Largest movements
- Receivables within one year +€2,194
up €2,194 (+176.3%), from €1,245 to €3,439
- Tangible fixed assets +€2,018
up €2,018 (+22.8%), from €8,831 to €10,849
of which Plant, machinery and equipment: +€3,809
- Cash +€1,560
new in 2023: €1,560
mainly Trade debts (+€15,030) and Debts after one year (+€2,000)
- Trade debts +€15,030
up €15,030 (+102.5%), from €14,657 to €29,687
- Profit (loss) carried forward -€11,942
down €11,942 (-18.3%), from -€65,133 to -€77,075
- Debts after one year +€2,000
new in 2023: €2,000
- Other debts +€410
up €410 (+1.0%), from €41,026 to €41,436
- Tax, wage and social debts +€273
up €273 (+49.5%), from €552 to €826
of which Remuneration and social security: +€273
- Depreciation -€4,911
down €4,911 (-71.2%), from €6,893 to €1,982
- Gross operating margin -€3,227
down €3,227 (-60.2%), from -€5,362 to -€8,590
- Other operating charges -€1,497
down €1,497 (-78.2%), from €1,914 to €417
- Staff costs +€480
new in 2023: €480
- Financial charges +€473
new in 2023: €473
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,076 | €15,847 | +€5,772 | +57.3% |
| Fixed assets | 21/28 | €8,831 | €10,849 | +€2,018 | +22.8% |
| Tangible fixed assets | 22/27 | €8,831 | €10,849 | +€2,018 | +22.8% |
| Land and buildings | 22 | €7,364 | €5,973 | -€1,392 | -18.9% |
| Plant, machinery and equipment | 23 | - | €3,809 | +€3,809 | |
| Furniture and vehicles | 24 | €1,467 | €1,067 | -€400 | -27.3% |
| Current assets | 29/58 | €1,245 | €4,999 | +€3,754 | +301.6% |
| Amounts receivable within one year | 40/41 | €1,245 | €3,439 | +€2,194 | +176.3% |
| Other amounts receivable | 41 | €1,245 | €3,439 | +€2,194 | +176.3% |
| Cash at bank and in hand | 54/58 | - | €1,560 | +€1,560 | |
| Total equity and liabilities | 10/49 | €10,076 | €15,847 | +€5,772 | +57.3% |
| Equity | 10/15 | -€46,159 | -€58,101 | -€11,942 | -25.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,774 | €12,774 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €10,914 | €12,774 | +€1,860 | +17.0% |
| Profit (loss) carried forward | 14 | -€65,133 | -€77,075 | -€11,942 | -18.3% |
| Amounts payable | 17/49 | €56,235 | €73,949 | +€17,714 | +31.5% |
| Amounts payable after more than one year | 17 | - | €2,000 | +€2,000 | |
| Other amounts payable | 178/9 | - | €2,000 | +€2,000 | |
| Amounts payable within one year | 42/48 | €56,235 | €71,949 | +€15,714 | +27.9% |
| Trade debts | 44 | €14,657 | €29,687 | +€15,030 | +102.5% |
| Suppliers | 440/4 | €14,657 | €29,687 | +€15,030 | +102.5% |
| Taxes, remuneration and social security | 45 | €552 | €826 | +€273 | +49.5% |
| Taxes | 450/3 | €552 | €552 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €273 | +€273 | |
| Other amounts payable | 47/48 | €41,026 | €41,436 | +€410 | +1.0% |
| Remuneration, social security and pensions | 62 | - | €480 | +€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,893 | €1,982 | -€4,911 | -71.2% |
| Other operating charges | 640/8 | €1,914 | €417 | -€1,497 | -78.2% |
| Gross operating margin | 9900 | -€5,362 | -€8,590 | -€3,227 | -60.2% |
| Operating profit (loss) | 9901 | -€14,170 | -€11,469 | +€2,701 | +19.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €473 | +€473 | |
| Recurring financial charges | 65 | - | €473 | +€473 | |
| Profit (loss) for the period before taxes | 9903 | -€14,170 | -€11,942 | +€2,228 | +15.7% |
| Profit (loss) for the period | 9904 | -€14,170 | -€11,942 | +€2,228 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,170 | -€11,942 | +€2,228 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.