PARTY - 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.
PARTY - CATERING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€236
up €236 (+105%), from €225 to €461
- Profit (loss) carried forward -€236
down €236 (-1.6%), from -€14,480 to -€14,716
- Gross operating margin -€5
down €5 (-2.3%), from -€203 to -€208
- Financial charges +€4
up €4 (+16.2%), from €24 to €28
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 | €7,431 | €7,431 | +€1 | 0.0% |
| Fixed assets | 21/28 | €494 | €494 | = | 0.0% |
| Financial fixed assets | 28 | €494 | €494 | = | 0.0% |
| Current assets | 29/58 | €6,937 | €6,938 | +€1 | 0.0% |
| Amounts receivable after more than one year | 29 | €6,442 | €6,442 | = | 0.0% |
| Trade receivables | 290 | - | €6,442 | +€6,442 | |
| Other amounts receivable | 291 | €6,442 | - | -€6,442 | |
| Amounts receivable within one year | 40/41 | €27 | €27 | +€1 | +2.3% |
| Other amounts receivable | 41 | €27 | €27 | +€1 | +2.3% |
| Cash at bank and in hand | 54/58 | €469 | €469 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,431 | €7,431 | +€1 | 0.0% |
| Equity | 10/15 | €7,206 | €6,970 | -€236 | -3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,094 | €3,094 | = | 0.0% |
| Distributable reserves | 133 | €3,094 | €3,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,480 | -€14,716 | -€236 | -1.6% |
| Amounts payable | 17/49 | €225 | €461 | +€236 | +105% |
| Amounts payable within one year | 42/48 | €225 | €461 | +€236 | +105% |
| Other amounts payable | 47/48 | €225 | €461 | +€236 | +105% |
| Gross operating margin | 9900 | -€203 | -€208 | -€5 | -2.3% |
| Operating profit (loss) | 9901 | -€203 | -€208 | -€5 | -2.3% |
| Financial charges | 65/66B | €24 | €28 | +€4 | +16.2% |
| Recurring financial charges | 65 | €24 | €28 | +€4 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€227 | -€236 | -€8 | -3.7% |
| Profit (loss) for the period | 9904 | -€227 | -€236 | -€8 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€227 | -€236 | -€8 | -3.7% |
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 22 October 2026 via checked.be.