Share Catering: what changed
Share Catering
Largest movements
- Cash +€5,691
up €5,691 (+85.3%), from €6,670 to €12,362
mainly Net result for the year (+€4,132) and Tax, wage and social debts (+€1,136)
- Receivables within one year +€745
up €745 (+537%), from €139 to €883
of which Trade receivables: +€867
- Tangible fixed assets -€348
down €348 (-26.3%), from €1,321 to €973
- Reserves +€4,130
up €4,130 (+126%), from €3,280 to €7,410
- Tax, wage and social debts +€1,136
up €1,136 (+114%), from €1,000 to €2,136
- Advances received +€417
up €417 (+55.6%), from €750 to €1,167
- Trade debts +€403
up €403 (+445%), from €91 to €494
- Gross operating margin +€1,441
up €1,441 (+32.1%), from €4,484 to €5,926
- Taxes +€302
up €302 (+33.7%), from €895 to €1,197
- Depreciation +€137
up €137 (+64.9%), from €211 to €348
- Other operating charges +€116
up €116 (+119%), from €98 to €213
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,130 | €14,218 | +€6,088 | +74.9% |
| Fixed assets | 21/28 | €1,321 | €973 | -€348 | -26.3% |
| Tangible fixed assets | 22/27 | €1,321 | €973 | -€348 | -26.3% |
| Plant, machinery and equipment | 23 | €1,321 | €973 | -€348 | -26.3% |
| Current assets | 29/58 | €6,809 | €13,245 | +€6,436 | +94.5% |
| Amounts receivable within one year | 40/41 | €139 | €883 | +€745 | +537% |
| Trade receivables | 40 | - | €867 | +€867 | |
| Other amounts receivable | 41 | €139 | €16 | -€123 | -88.5% |
| Cash at bank and in hand | 54/58 | €6,670 | €12,362 | +€5,691 | +85.3% |
| Total equity and liabilities | 10/49 | €8,130 | €14,218 | +€6,088 | +74.9% |
| Equity | 10/15 | €6,289 | €10,421 | +€4,132 | +65.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,280 | €7,410 | +€4,130 | +126% |
| Distributable reserves | 133 | €3,280 | €7,410 | +€4,130 | +126% |
| Profit (loss) carried forward | 14 | €9 | €11 | +€2 | +16.7% |
| Amounts payable | 17/49 | €1,841 | €3,797 | +€1,957 | +106% |
| Amounts payable within one year | 42/48 | €1,841 | €3,797 | +€1,957 | +106% |
| Trade debts | 44 | €91 | €494 | +€403 | +445% |
| Suppliers | 440/4 | €91 | €494 | +€403 | +445% |
| Advances received on contracts in progress | 46 | €750 | €1,167 | +€417 | +55.6% |
| Taxes, remuneration and social security | 45 | €1,000 | €2,136 | +€1,136 | +114% |
| Taxes | 450/3 | €1,000 | €2,136 | +€1,136 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211 | €348 | +€137 | +64.9% |
| Other operating charges | 640/8 | €98 | €213 | +€116 | +119% |
| Gross operating margin | 9900 | €4,484 | €5,926 | +€1,441 | +32.1% |
| Operating profit (loss) | 9901 | €4,176 | €5,364 | +€1,188 | +28.5% |
| Financial income | 75/76B | €50 | €10 | -€40 | -80.9% |
| Recurring financial income | 75 | €50 | €10 | -€40 | -80.9% |
| Financial charges | 65/66B | €42 | €45 | +€4 | +9.1% |
| Recurring financial charges | 65 | €42 | €45 | +€4 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €4,184 | €5,329 | +€1,144 | +27.3% |
| Income taxes | 67/77 | €895 | €1,197 | +€302 | +33.7% |
| Profit (loss) for the period | 9904 | €3,289 | €4,132 | +€842 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,289 | €4,132 | +€842 | +25.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.