Stefan Classic 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.
Stefan Classic Catering
Largest movements
- Receivables after one year -€52,472
down €52,472 (-58.3%), from €90,000 to €37,528
- Cash +€9,438
up €9,438 (+231%), from €4,083 to €13,521
mainly Receivables after one year (+€52,472) and Net result for the year (+€26,919)
- Reserves -€55,367
down €55,367 (-67.3%), from €82,286 to €26,919
- Tax, wage and social debts +€11,562
up €11,562 (+291%), from €3,967 to €15,529
- Gross operating margin -€12,699
down €12,699 (-25.4%), from €50,034 to €37,335
- Taxes -€3,883
down €3,883 (-28.7%), from €13,524 to €9,641
- Financial income -€770
down €770 (-31.1%), from €2,474 to €1,704
- Financial charges +€611
up €611 (+94.9%), from €644 to €1,255
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 | €101,719 | €57,300 | -€44,420 | -43.7% |
| Fixed assets | 21/28 | €464 | €232 | -€232 | -50.0% |
| Tangible fixed assets | 22/27 | €464 | €232 | -€232 | -50.0% |
| Plant, machinery and equipment | 23 | €464 | €232 | -€232 | -50.0% |
| Current assets | 29/58 | €101,255 | €57,068 | -€44,188 | -43.6% |
| Amounts receivable after more than one year | 29 | €90,000 | €37,528 | -€52,472 | -58.3% |
| Other amounts receivable | 291 | €90,000 | €37,528 | -€52,472 | -58.3% |
| Stocks and contracts in progress | 3 | €380 | - | -€380 | |
| Stocks | 30/36 | €380 | - | -€380 | |
| Amounts receivable within one year | 40/41 | €5,534 | €5,090 | -€445 | -8.0% |
| Trade receivables | 40 | €4,499 | €1,986 | -€2,513 | -55.9% |
| Other amounts receivable | 41 | €1,036 | €3,104 | +€2,068 | +200% |
| Cash at bank and in hand | 54/58 | €4,083 | €13,521 | +€9,438 | +231% |
| Deferred charges and accrued income | 490/1 | €1,258 | €929 | -€328 | -26.1% |
| Total equity and liabilities | 10/49 | €101,719 | €57,300 | -€44,420 | -43.7% |
| Equity | 10/15 | €83,786 | €28,419 | -€55,367 | -66.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €82,286 | €26,919 | -€55,367 | -67.3% |
| Distributable reserves | 133 | €82,286 | €26,919 | -€55,367 | -67.3% |
| Amounts payable | 17/49 | €17,934 | €28,881 | +€10,947 | +61.0% |
| Amounts payable within one year | 42/48 | €17,934 | €28,881 | +€10,947 | +61.0% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €11,739 | -€261 | -2.2% |
| Trade debts | 44 | €1,966 | €1,613 | -€353 | -18.0% |
| Suppliers | 440/4 | €1,966 | €1,613 | -€353 | -18.0% |
| Taxes, remuneration and social security | 45 | €3,967 | €15,529 | +€11,562 | +291% |
| Taxes | 450/3 | €3,967 | €15,529 | +€11,562 | +291% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €232 | = | 0.0% |
| Other operating charges | 640/8 | €1,082 | €993 | -€89 | -8.3% |
| Gross operating margin | 9900 | €50,034 | €37,335 | -€12,699 | -25.4% |
| Operating profit (loss) | 9901 | €48,720 | €36,111 | -€12,610 | -25.9% |
| Financial income | 75/76B | €2,474 | €1,704 | -€770 | -31.1% |
| Recurring financial income | 75 | €2,474 | €1,704 | -€770 | -31.1% |
| Financial charges | 65/66B | €644 | €1,255 | +€611 | +94.9% |
| Recurring financial charges | 65 | €644 | €1,255 | +€611 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €50,550 | €36,560 | -€13,991 | -27.7% |
| Income taxes | 67/77 | €13,524 | €9,641 | -€3,883 | -28.7% |
| Profit (loss) for the period | 9904 | €37,026 | €26,919 | -€10,108 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,026 | €26,919 | -€10,108 | -27.3% |
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 30 October 2026 via checked.be.