RAS 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.
RAS Catering
Largest movements
- Cash -€22,962
down €22,962 (-70.8%), from €32,439 to €9,477
mainly Net result for the year (-€17,877) and Investment in fixed assets (net) (-€14,200)
- Receivables within one year -€12,507
down €12,507 (-69.5%), from €17,987 to €5,479
of which Trade receivables: -€7,071
- Tangible fixed assets +€10,162
up €10,162 (+41.2%), from €24,695 to €34,858
of which Furniture and vehicles: +€9,408
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Profit (loss) carried forward -€16,875
down €16,875, from €14,865 to -€2,010
- Trade debts -€10,413
down €10,413 (-44.0%), from €23,672 to €13,259
- Other debts +€2,484
up €2,484 (+71.9%), from €3,454 to €5,938
- Accrued charges and deferred income -€1,000
no longer reported in 2025 (was €1,000)
- Gross operating margin -€6,156
down €6,156 (-108%), from -€5,684 to -€11,839
- Depreciation +€562
up €562 (+11.3%), from €4,976 to €5,538
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 | €77,270 | €51,264 | -€26,006 | -33.7% |
| Fixed assets | 21/28 | €26,195 | €34,858 | +€8,662 | +33.1% |
| Tangible fixed assets | 22/27 | €24,695 | €34,858 | +€10,162 | +41.2% |
| Plant, machinery and equipment | 23 | €19,669 | €18,236 | -€1,433 | -7.3% |
| Furniture and vehicles | 24 | €5,026 | €14,435 | +€9,408 | +187% |
| Other tangible fixed assets | 26 | - | €2,187 | +€2,187 | |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €51,075 | €16,406 | -€34,669 | -67.9% |
| Stocks and contracts in progress | 3 | €263 | €861 | +€599 | +228% |
| Stocks | 30/36 | €263 | €861 | +€599 | +228% |
| Amounts receivable within one year | 40/41 | €17,987 | €5,479 | -€12,507 | -69.5% |
| Trade receivables | 40 | €9,424 | €2,354 | -€7,071 | -75.0% |
| Other amounts receivable | 41 | €8,563 | €3,126 | -€5,437 | -63.5% |
| Cash at bank and in hand | 54/58 | €32,439 | €9,477 | -€22,962 | -70.8% |
| Deferred charges and accrued income | 490/1 | €387 | €589 | +€202 | +52.3% |
| Total equity and liabilities | 10/49 | €77,270 | €51,264 | -€26,006 | -33.7% |
| Equity | 10/15 | €48,942 | €32,067 | -€16,875 | -34.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,877 | €27,877 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,017 | €26,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,865 | -€2,010 | -€16,875 | |
| Amounts payable | 17/49 | €28,328 | €19,197 | -€9,131 | -32.2% |
| Amounts payable within one year | 42/48 | €27,328 | €19,197 | -€8,131 | -29.8% |
| Trade debts | 44 | €23,672 | €13,259 | -€10,413 | -44.0% |
| Suppliers | 440/4 | €23,672 | €13,259 | -€10,413 | -44.0% |
| Taxes, remuneration and social security | 45 | €202 | - | -€202 | |
| Taxes | 450/3 | €202 | - | -€202 | |
| Other amounts payable | 47/48 | €3,454 | €5,938 | +€2,484 | +71.9% |
| Accrued charges and deferred income | 492/3 | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,976 | €5,538 | +€562 | +11.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€5,684 | -€11,839 | -€6,156 | -108% |
| Operating profit (loss) | 9901 | -€11,047 | -€17,777 | -€6,730 | -60.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €74 | €100 | +€27 | +36.7% |
| Recurring financial charges | 65 | €74 | €100 | +€27 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,120 | -€17,877 | -€6,757 | -60.8% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€11,120 | -€17,877 | -€6,757 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,120 | -€17,877 | -€6,757 | -60.8% |
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.