OBRA 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.
OBRA CATERING
Largest movements
- Receivables within one year +€31,564
up €31,564 (+476%), from €6,629 to €38,192
of which Other amounts receivable: +€33,848
- Cash +€29,528
up €29,528 (+46.6%), from €63,352 to €92,880
mainly Net result for the year (+€46,336) and Tax, wage and social debts (+€20,649)
- Tangible fixed assets +€10,718
up €10,718 (+1,066%), from €1,005 to €11,723
- Profit (loss) carried forward +€46,336
up €46,336 (+2,763%), from €1,677 to €48,013
- Tax, wage and social debts +€20,649
up €20,649 (+70.0%), from €29,485 to €50,135
of which Taxes: +€16,746
- Accrued charges and deferred income -€10,852
no longer reported in 2025 (was €10,852)
- Debts after one year +€8,856
new in 2025: €8,856
- Trade debts +€3,714
up €3,714 (+41.9%), from €8,855 to €12,569
- Staff costs +€22,135
up €22,135 (+82.6%), from €26,799 to €48,933
- Gross operating margin +€6,617
up €6,617 (+6.3%), from €105,669 to €112,286
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 | €71,230 | €143,362 | +€72,132 | +101% |
| Fixed assets | 21/28 | €1,005 | €11,723 | +€10,718 | +1,066% |
| Tangible fixed assets | 22/27 | €1,005 | €11,723 | +€10,718 | +1,066% |
| Plant, machinery and equipment | 23 | €1,005 | €11,723 | +€10,718 | +1,066% |
| Current assets | 29/58 | €70,224 | €131,639 | +€61,414 | +87.5% |
| Amounts receivable within one year | 40/41 | €6,629 | €38,192 | +€31,564 | +476% |
| Trade receivables | 40 | €6,629 | €4,345 | -€2,284 | -34.5% |
| Other amounts receivable | 41 | - | €33,848 | +€33,848 | |
| Cash at bank and in hand | 54/58 | €63,352 | €92,880 | +€29,528 | +46.6% |
| Deferred charges and accrued income | 490/1 | €243 | €566 | +€323 | +133% |
| Total equity and liabilities | 10/49 | €71,230 | €143,362 | +€72,132 | +101% |
| Equity | 10/15 | €21,677 | €68,013 | +€46,336 | +214% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,677 | €48,013 | +€46,336 | +2,763% |
| Amounts payable | 17/49 | €49,553 | €75,349 | +€25,796 | +52.1% |
| Amounts payable after more than one year | 17 | - | €8,856 | +€8,856 | |
| Financial debts | 170/4 | - | €8,856 | +€8,856 | |
| Amounts payable within one year | 42/48 | €38,701 | €66,492 | +€27,792 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,428 | +€3,428 | |
| Trade debts | 44 | €8,855 | €12,569 | +€3,714 | +41.9% |
| Suppliers | 440/4 | €8,855 | €12,569 | +€3,714 | +41.9% |
| Taxes, remuneration and social security | 45 | €29,485 | €50,135 | +€20,649 | +70.0% |
| Taxes | 450/3 | €23,800 | €40,546 | +€16,746 | +70.4% |
| Remuneration and social security | 454/9 | €5,685 | €9,589 | +€3,903 | +68.7% |
| Other amounts payable | 47/48 | €360 | €360 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,852 | - | -€10,852 | |
| Non-recurring operating income | 76A | - | €9,130 | +€9,130 | |
| Remuneration, social security and pensions | 62 | €26,799 | €48,933 | +€22,135 | +82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,155 | €1,037 | -€118 | -10.2% |
| Other operating charges | 640/8 | €98 | €213 | +€116 | +119% |
| Gross operating margin | 9900 | €105,669 | €112,286 | +€6,617 | +6.3% |
| Operating profit (loss) | 9901 | €77,618 | €62,103 | -€15,516 | -20.0% |
| Financial income | 75/76B | €76 | €641 | +€565 | +742% |
| Recurring financial income | 75 | €76 | €641 | +€565 | +742% |
| Financial charges | 65/66B | €42 | €357 | +€315 | +751% |
| Recurring financial charges | 65 | €42 | €357 | +€315 | +751% |
| Profit (loss) for the period before taxes | 9903 | €77,652 | €62,386 | -€15,266 | -19.7% |
| Income taxes | 67/77 | €15,975 | €16,050 | +€74 | +0.5% |
| Profit (loss) for the period | 9904 | €61,677 | €46,336 | -€15,341 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,677 | €46,336 | -€15,341 | -24.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.