POSTHOF 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.
POSTHOF CATERING
Largest movements
- Cash -€13,962
down €13,962 (-33.5%), from €41,633 to €27,671
mainly Net result for the year (-€16,627) and Investment in fixed assets (net) (-€5,056)
- Receivables within one year -€3,782
down €3,782 (-29.4%), from €12,852 to €9,070
of which Trade receivables: -€3,891
- Tangible fixed assets +€1,530
up €1,530 (+17.2%), from €8,908 to €10,438
of which Plant, machinery and equipment: +€4,082
- Stocks and contracts -€952
no longer reported in 2025 (was €952)
- Deferred charges and accrued income -€935
down €935 (-62.1%), from €1,506 to €571
- Profit (loss) carried forward -€16,627
down €16,627 (-17.2%), from -€96,817 to -€113,444
- Gross operating margin -€44,428
down €44,428, from €42,171 to -€2,257
- Staff costs -€13,724
down €13,724 (-60.9%), from €22,530 to €8,806
- Depreciation +€974
up €974 (+38.2%), from €2,551 to €3,526
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 | €65,851 | €47,750 | -€18,100 | -27.5% |
| Fixed assets | 21/28 | €8,908 | €10,438 | +€1,530 | +17.2% |
| Tangible fixed assets | 22/27 | €8,908 | €10,438 | +€1,530 | +17.2% |
| Plant, machinery and equipment | 23 | - | €4,082 | +€4,082 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €8,908 | €6,356 | -€2,551 | -28.6% |
| Current assets | 29/58 | €56,943 | €37,312 | -€19,631 | -34.5% |
| Stocks and contracts in progress | 3 | €952 | - | -€952 | |
| Stocks | 30/36 | €952 | - | -€952 | |
| Amounts receivable within one year | 40/41 | €12,852 | €9,070 | -€3,782 | -29.4% |
| Trade receivables | 40 | €11,683 | €7,792 | -€3,891 | -33.3% |
| Other amounts receivable | 41 | €1,168 | €1,278 | +€110 | +9.4% |
| Cash at bank and in hand | 54/58 | €41,633 | €27,671 | -€13,962 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,506 | €571 | -€935 | -62.1% |
| Total equity and liabilities | 10/49 | €65,851 | €47,750 | -€18,100 | -27.5% |
| Equity | 10/15 | €63,248 | €46,621 | -€16,627 | -26.3% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €10,064 | €10,064 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,064 | €10,064 | = | 0.0% |
| Legal reserve | 130 | €10,064 | €10,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,817 | -€113,444 | -€16,627 | -17.2% |
| Amounts payable | 17/49 | €2,603 | €1,129 | -€1,474 | -56.6% |
| Amounts payable within one year | 42/48 | €2,456 | €1,101 | -€1,355 | -55.2% |
| Trade debts | 44 | €1,040 | €488 | -€552 | -53.0% |
| Suppliers | 440/4 | €1,040 | €488 | -€552 | -53.0% |
| Taxes, remuneration and social security | 45 | €1,115 | €612 | -€503 | -45.1% |
| Taxes | 450/3 | €1,066 | €338 | -€729 | -68.3% |
| Remuneration and social security | 454/9 | €49 | €275 | +€225 | +459% |
| Other amounts payable | 47/48 | €300 | - | -€300 | |
| Accrued charges and deferred income | 492/3 | €147 | €29 | -€119 | -80.5% |
| Remuneration, social security and pensions | 62 | €22,530 | €8,806 | -€13,724 | -60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,551 | €3,526 | +€974 | +38.2% |
| Other operating charges | 640/8 | €1,415 | €1,395 | -€20 | -1.4% |
| Gross operating margin | 9900 | €42,171 | -€2,257 | -€44,428 | |
| Operating profit (loss) | 9901 | €15,675 | -€15,983 | -€31,658 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €407 | €468 | +€61 | +14.9% |
| Recurring financial charges | 65 | €407 | €468 | +€61 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €15,269 | -€16,450 | -€31,720 | |
| Income taxes | 67/77 | €161 | €176 | +€15 | +9.1% |
| Profit (loss) for the period | 9904 | €15,108 | -€16,627 | -€31,735 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,108 | -€16,627 | -€31,735 |
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 19 October 2026 via checked.be.