RK 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.
RK CATERING
Largest movements
- Tangible fixed assets +€198,280
up €198,280 (+1,411%), from €14,051 to €212,331
of which Plant, machinery and equipment: +€130,559
- Receivables within one year +€64,338
up €64,338 (+45.6%), from €141,044 to €205,381
of which Other amounts receivable: +€71,605
- Deferred charges and accrued income +€9,847
up €9,847 (+144%), from €6,858 to €16,705
- Trade debts +€162,373
up €162,373 (+168%), from €96,466 to €258,839
- Debts after one year +€157,998
new in 2025: €157,998
- Reserves -€33,704
no longer reported in 2025 (was €33,704)
- Current portion of long-term debt +€17,490
new in 2025: €17,490
- Profit (loss) carried forward -€14,267
new in 2025: -€14,267
- Staff costs +€109,544
up €109,544 (+158%), from €69,361 to €178,905
- Taxes -€12,531
no longer reported in 2025 (was €12,531)
- Gross operating margin +€10,830
up €10,830 (+7.8%), from €139,377 to €150,207
- Depreciation +€10,749
up €10,749 (+515%), from €2,088 to €12,837
- Other operating charges +€1,949
up €1,949 (+122%), from €1,597 to €3,545
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 | €168,341 | €444,934 | +€276,593 | +164% |
| Fixed assets | 21/28 | €14,051 | €213,331 | +€199,280 | +1,418% |
| Tangible fixed assets | 22/27 | €14,051 | €212,331 | +€198,280 | +1,411% |
| Land and buildings | 22 | - | €12,358 | +€12,358 | |
| Plant, machinery and equipment | 23 | €11,226 | €141,786 | +€130,559 | +1,163% |
| Furniture and vehicles | 24 | €2,825 | €58,187 | +€55,363 | +1,960% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €154,290 | €231,603 | +€77,313 | +50.1% |
| Amounts receivable within one year | 40/41 | €141,044 | €205,381 | +€64,338 | +45.6% |
| Trade receivables | 40 | €135,045 | €127,778 | -€7,267 | -5.4% |
| Other amounts receivable | 41 | €5,998 | €77,603 | +€71,605 | +1,194% |
| Cash at bank and in hand | 54/58 | €6,388 | €9,517 | +€3,129 | +49.0% |
| Deferred charges and accrued income | 490/1 | €6,858 | €16,705 | +€9,847 | +144% |
| Total equity and liabilities | 10/49 | €168,341 | €444,934 | +€276,593 | +164% |
| Equity | 10/15 | €36,704 | -€11,267 | -€47,971 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,704 | - | -€33,704 | |
| Distributable reserves | 133 | €33,704 | - | -€33,704 | |
| Profit (loss) carried forward | 14 | - | -€14,267 | -€14,267 | |
| Amounts payable | 17/49 | €131,636 | €456,201 | +€324,564 | +247% |
| Amounts payable after more than one year | 17 | - | €157,998 | +€157,998 | |
| Financial debts | 170/4 | - | €157,998 | +€157,998 | |
| Amounts payable within one year | 42/48 | €131,636 | €298,202 | +€166,566 | +127% |
| Current portion of amounts payable after more than one year | 42 | - | €17,490 | +€17,490 | |
| Trade debts | 44 | €96,466 | €258,839 | +€162,373 | +168% |
| Suppliers | 440/4 | €96,466 | €258,839 | +€162,373 | +168% |
| Taxes, remuneration and social security | 45 | €23,180 | €21,874 | -€1,307 | -5.6% |
| Taxes | 450/3 | €11,288 | €11,057 | -€231 | -2.0% |
| Remuneration and social security | 454/9 | €11,892 | €10,816 | -€1,076 | -9.0% |
| Other amounts payable | 47/48 | €11,990 | - | -€11,990 | |
| Remuneration, social security and pensions | 62 | €69,361 | €178,905 | +€109,544 | +158% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,088 | €12,837 | +€10,749 | +515% |
| Other operating charges | 640/8 | €1,597 | €3,545 | +€1,949 | +122% |
| Non-recurring operating charges | 66A | - | €135 | +€135 | |
| Gross operating margin | 9900 | €139,377 | €150,207 | +€10,830 | +7.8% |
| Operating profit (loss) | 9901 | €66,331 | -€45,215 | -€111,547 | |
| Financial income | 75/76B | €14 | €1,680 | +€1,665 | +11,516% |
| Recurring financial income | 75 | €14 | €1,680 | +€1,665 | +11,516% |
| Financial charges | 65/66B | €4,242 | €4,435 | +€194 | +4.6% |
| Recurring financial charges | 65 | €4,242 | €4,435 | +€194 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €62,104 | -€47,971 | -€110,075 | |
| Income taxes | 67/77 | €12,531 | - | -€12,531 | |
| Profit (loss) for the period | 9904 | €49,573 | -€47,971 | -€97,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,573 | -€47,971 | -€97,544 |
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.