Plate and Serve: 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.
Plate and Serve
Largest movements
- Receivables within one year +€36,219
up €36,219 (+100%), from €36,058 to €72,277
of which Other amounts receivable: +€31,399
- Tangible fixed assets -€7,500
down €7,500 (-31.0%), from €24,226 to €16,726
- Cash +€5,356
up €5,356 (+520%), from €1,031 to €6,387
mainly Net result for the year (+€31,907) and Tax, wage and social debts (+€12,627)
- Reserves +€31,907
up €31,907 (+169%), from €18,858 to €50,764
- Tax, wage and social debts +€12,627
up €12,627 (+93.9%), from €13,448 to €26,075
- Debts after one year -€10,512
down €10,512 (-69.2%), from €15,180 to €4,668
- Trade debts -€2,137
down €2,137 (-43.1%), from €4,963 to €2,826
- Gross operating margin +€29,517
up €29,517 (+85.3%), from €34,591 to €64,108
- Financial charges +€9,308
up €9,308 (+552%), from €1,686 to €10,994
- Taxes +€5,841
up €5,841 (+80.3%), from €7,273 to €13,114
- Other operating charges +€2,303
new in 2025: €2,303
- Financial income +€1,553
up €1,553 (+174%), from €892 to €2,445
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 | €62,786 | €95,505 | +€32,719 | +52.1% |
| Formation expenses | 20 | €736 | €0 | -€736 | -100% |
| Fixed assets | 21/28 | €24,227 | €16,727 | -€7,500 | -31.0% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -10.9% |
| Tangible fixed assets | 22/27 | €24,226 | €16,726 | -€7,500 | -31.0% |
| Furniture and vehicles | 24 | €24,226 | €16,726 | -€7,500 | -31.0% |
| Current assets | 29/58 | €37,823 | €78,778 | +€40,955 | +108% |
| Amounts receivable within one year | 40/41 | €36,058 | €72,277 | +€36,219 | +100% |
| Trade receivables | 40 | €911 | €5,731 | +€4,820 | +529% |
| Other amounts receivable | 41 | €35,147 | €66,546 | +€31,399 | +89.3% |
| Cash at bank and in hand | 54/58 | €1,031 | €6,387 | +€5,356 | +520% |
| Deferred charges and accrued income | 490/1 | €734 | €115 | -€620 | -84.4% |
| Total equity and liabilities | 10/49 | €62,786 | €95,505 | +€32,719 | +52.1% |
| Equity | 10/15 | €20,358 | €52,264 | +€31,907 | +157% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,858 | €50,764 | +€31,907 | +169% |
| Distributable reserves | 133 | €18,858 | €50,764 | +€31,907 | +169% |
| Amounts payable | 17/49 | €42,428 | €43,241 | +€812 | +1.9% |
| Amounts payable after more than one year | 17 | €15,180 | €4,668 | -€10,512 | -69.2% |
| Financial debts | 170/4 | €15,180 | €4,668 | -€10,512 | -69.2% |
| Amounts payable within one year | 42/48 | €27,248 | €38,573 | +€11,325 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €8,837 | €9,672 | +€835 | +9.4% |
| Trade debts | 44 | €4,963 | €2,826 | -€2,137 | -43.1% |
| Suppliers | 440/4 | €4,963 | €2,826 | -€2,137 | -43.1% |
| Taxes, remuneration and social security | 45 | €13,448 | €26,075 | +€12,627 | +93.9% |
| Taxes | 450/3 | €13,448 | €26,075 | +€12,627 | +93.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,666 | €8,236 | +€570 | +7.4% |
| Other operating charges | 640/8 | - | €2,303 | +€2,303 | |
| Gross operating margin | 9900 | €34,591 | €64,108 | +€29,517 | +85.3% |
| Operating profit (loss) | 9901 | €26,925 | €53,569 | +€26,645 | +99.0% |
| Financial income | 75/76B | €892 | €2,445 | +€1,553 | +174% |
| Recurring financial income | 75 | €892 | €2,445 | +€1,553 | +174% |
| Financial charges | 65/66B | €1,686 | €10,994 | +€9,308 | +552% |
| Recurring financial charges | 65 | €1,686 | €10,994 | +€9,308 | +552% |
| Profit (loss) for the period before taxes | 9903 | €26,131 | €45,021 | +€18,890 | +72.3% |
| Income taxes | 67/77 | €7,273 | €13,114 | +€5,841 | +80.3% |
| Profit (loss) for the period | 9904 | €18,858 | €31,907 | +€13,049 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,858 | €31,907 | +€13,049 | +69.2% |
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.