S&B EVENT 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.
S&B EVENT CATERING
Largest movements
- Tangible fixed assets +€98,103
up €98,103 (+15.0%), from €656,100 to €754,203
of which Plant, machinery and equipment: +€89,901
- Cash +€46,248
up €46,248 (+88.9%), from €51,994 to €98,242
mainly Depreciation (+€91,982) and Trade debts (+€83,421)
- Deferred charges and accrued income +€27,628
up €27,628 (+1,390%), from €1,987 to €29,615
- Receivables within one year -€24,583
down €24,583 (-22.0%), from €111,700 to €87,117
of which Other amounts receivable: -€12,901
- Trade debts +€83,421
up €83,421 (+71.7%), from €116,303 to €199,724
- Reserves +€49,290
up €49,290 (+21.6%), from €227,815 to €277,106
- Tax, wage and social debts +€22,626
up €22,626 (+45.1%), from €50,147 to €72,773
of which Remuneration and social security: +€27,289
- Other debts -€11,150
down €11,150 (-28.8%), from €38,761 to €27,610
- Current portion of long-term debt +€10,273
up €10,273 (+44.3%), from €23,210 to €33,482
- Gross operating margin +€66,449
up €66,449 (+23.6%), from €281,486 to €347,935
- Staff costs +€20,791
up €20,791 (+18.8%), from €110,628 to €131,419
- Depreciation +€15,816
up €15,816 (+20.8%), from €76,166 to €91,982
- Taxes +€13,051
up €13,051 (+134%), from €9,768 to €22,819
- Financial charges +€9,374
up €9,374 (+26.1%), from €35,950 to €45,324
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 | €828,544 | €975,939 | +€147,395 | +17.8% |
| Fixed assets | 21/28 | €657,750 | €755,853 | +€98,103 | +14.9% |
| Tangible fixed assets | 22/27 | €656,100 | €754,203 | +€98,103 | +15.0% |
| Land and buildings | 22 | €456,755 | €436,053 | -€20,702 | -4.5% |
| Plant, machinery and equipment | 23 | €94,445 | €184,346 | +€89,901 | +95.2% |
| Furniture and vehicles | 24 | €104,900 | €133,804 | +€28,904 | +27.6% |
| Financial fixed assets | 28 | €1,650 | €1,650 | = | 0.0% |
| Current assets | 29/58 | €170,793 | €220,086 | +€49,292 | +28.9% |
| Stocks and contracts in progress | 3 | €5,113 | €5,113 | = | 0.0% |
| Stocks | 30/36 | €5,113 | €5,113 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €111,700 | €87,117 | -€24,583 | -22.0% |
| Trade receivables | 40 | €93,420 | €81,738 | -€11,682 | -12.5% |
| Other amounts receivable | 41 | €18,280 | €5,379 | -€12,901 | -70.6% |
| Cash at bank and in hand | 54/58 | €51,994 | €98,242 | +€46,248 | +88.9% |
| Deferred charges and accrued income | 490/1 | €1,987 | €29,615 | +€27,628 | +1,390% |
| Total equity and liabilities | 10/49 | €828,544 | €975,939 | +€147,395 | +17.8% |
| Equity | 10/15 | €252,415 | €301,706 | +€49,290 | +19.5% |
| Contributions | 10/11 | €24,600 | €24,600 | = | 0.0% |
| Reserves | 13 | €227,815 | €277,106 | +€49,290 | +21.6% |
| Distributable reserves | 133 | €227,815 | €277,106 | +€49,290 | +21.6% |
| Amounts payable | 17/49 | €576,128 | €674,233 | +€98,105 | +17.0% |
| Amounts payable after more than one year | 17 | €345,760 | €338,696 | -€7,064 | -2.0% |
| Financial debts | 170/4 | €345,760 | €338,696 | -€7,064 | -2.0% |
| Amounts payable within one year | 42/48 | €228,421 | €333,590 | +€105,169 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €23,210 | €33,482 | +€10,273 | +44.3% |
| Trade debts | 44 | €116,303 | €199,724 | +€83,421 | +71.7% |
| Suppliers | 440/4 | €116,303 | €199,724 | +€83,421 | +71.7% |
| Taxes, remuneration and social security | 45 | €50,147 | €72,773 | +€22,626 | +45.1% |
| Taxes | 450/3 | €46,629 | €41,967 | -€4,663 | -10.0% |
| Remuneration and social security | 454/9 | €3,518 | €30,807 | +€27,289 | +776% |
| Other amounts payable | 47/48 | €38,761 | €27,610 | -€11,150 | -28.8% |
| Accrued charges and deferred income | 492/3 | €1,947 | €1,947 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €110,628 | €131,419 | +€20,791 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,166 | €91,982 | +€15,816 | +20.8% |
| Other operating charges | 640/8 | €6,517 | €5,377 | -€1,140 | -17.5% |
| Gross operating margin | 9900 | €281,486 | €347,935 | +€66,449 | +23.6% |
| Operating profit (loss) | 9901 | €88,175 | €119,156 | +€30,982 | +35.1% |
| Financial income | 75/76B | €312 | €776 | +€464 | +149% |
| Recurring financial income | 75 | €312 | €776 | +€464 | +149% |
| Financial charges | 65/66B | €35,950 | €45,324 | +€9,374 | +26.1% |
| Recurring financial charges | 65 | €35,950 | €45,324 | +€9,374 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €52,536 | €74,609 | +€22,073 | +42.0% |
| Income taxes | 67/77 | €9,768 | €22,819 | +€13,051 | +134% |
| Profit (loss) for the period | 9904 | €42,768 | €51,789 | +€9,021 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,768 | €51,789 | +€9,021 | +21.1% |
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.