SUR PLACE CATERING: what changed
SUR PLACE CATERING
Largest movements
- Tangible fixed assets -€14,984
down €14,984 (-10.7%), from €139,653 to €124,669
- Receivables within one year -€3,199
down €3,199 (-23.1%), from €13,827 to €10,628
of which Trade receivables: -€3,349
- Cash -€2,848
down €2,848 (-59.4%), from €4,798 to €1,950
mainly Debts after one year (-€16,736) and Current portion of long-term debt (-€9,609)
- Stocks and contracts +€1,898
up €1,898 (+71.5%), from €2,656 to €4,554
- Debts after one year -€16,736
down €16,736 (-18.5%), from €90,418 to €73,683
- Current portion of long-term debt -€9,609
down €9,609 (-38.3%), from €25,061 to €15,453
- Short-term financial debts +€8,831
up €8,831 (+118%), from €7,486 to €16,317
- Other debts +€6,066
up €6,066 (+36.8%), from €16,486 to €22,551
- Advances received -€5,633
down €5,633 (-54.9%), from €10,268 to €4,635
- Gross operating margin -€43,149
down €43,149 (-55.2%), from €78,104 to €34,955
- Staff costs -€17,136
down €17,136 (-59.6%), from €28,772 to €11,636
- Depreciation +€5,551
up €5,551 (+57.3%), from €9,682 to €15,234
- Other operating charges -€1,947
down €1,947 (-65.2%), from €2,989 to €1,042
- Financial charges +€1,519
up €1,519 (+37.1%), from €4,093 to €5,613
of which Non-recurring financial charges: +€1,500
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 | €168,194 | €148,094 | -€20,101 | -12.0% |
| Fixed assets | 21/28 | €145,187 | €129,953 | -€15,234 | -10.5% |
| Intangible fixed assets | 21 | €2,478 | €2,228 | -€250 | -10.1% |
| Tangible fixed assets | 22/27 | €139,653 | €124,669 | -€14,984 | -10.7% |
| Land and buildings | 22 | €113,301 | €107,487 | -€5,814 | -5.1% |
| Plant, machinery and equipment | 23 | €19,724 | €12,366 | -€7,357 | -37.3% |
| Furniture and vehicles | 24 | €6,628 | €4,816 | -€1,812 | -27.3% |
| Financial fixed assets | 28 | €3,056 | €3,056 | = | 0.0% |
| Current assets | 29/58 | €23,007 | €18,140 | -€4,867 | -21.2% |
| Stocks and contracts in progress | 3 | €2,656 | €4,554 | +€1,898 | +71.5% |
| Stocks | 30/36 | €2,656 | €4,554 | +€1,898 | +71.5% |
| Amounts receivable within one year | 40/41 | €13,827 | €10,628 | -€3,199 | -23.1% |
| Trade receivables | 40 | €13,827 | €10,479 | -€3,349 | -24.2% |
| Other amounts receivable | 41 | - | €150 | +€150 | |
| Cash at bank and in hand | 54/58 | €4,798 | €1,950 | -€2,848 | -59.4% |
| Deferred charges and accrued income | 490/1 | €1,726 | €1,008 | -€719 | -41.6% |
| Total equity and liabilities | 10/49 | €168,194 | €148,094 | -€20,101 | -12.0% |
| Equity | 10/15 | €10,453 | €10,655 | +€202 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,253 | €4,455 | +€202 | +4.8% |
| Amounts payable | 17/49 | €157,741 | €137,438 | -€20,303 | -12.9% |
| Amounts payable after more than one year | 17 | €90,418 | €73,683 | -€16,736 | -18.5% |
| Financial debts | 170/4 | €90,418 | €73,683 | -€16,736 | -18.5% |
| Amounts payable within one year | 42/48 | €67,323 | €63,755 | -€3,568 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €25,061 | €15,453 | -€9,609 | -38.3% |
| Financial debts | 43 | €7,486 | €16,317 | +€8,831 | +118% |
| Credit institutions | 430/8 | €7,486 | €16,317 | +€8,831 | +118% |
| Trade debts | 44 | €4,880 | €4,341 | -€539 | -11.0% |
| Suppliers | 440/4 | €4,880 | €4,341 | -€539 | -11.0% |
| Advances received on contracts in progress | 46 | €10,268 | €4,635 | -€5,633 | -54.9% |
| Taxes, remuneration and social security | 45 | €3,142 | €459 | -€2,683 | -85.4% |
| Taxes | 450/3 | €1,136 | €459 | -€677 | -59.6% |
| Remuneration and social security | 454/9 | €2,006 | - | -€2,006 | |
| Other amounts payable | 47/48 | €16,486 | €22,551 | +€6,066 | +36.8% |
| Non-recurring operating income | 76A | - | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €28,772 | €11,636 | -€17,136 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,682 | €15,234 | +€5,551 | +57.3% |
| Other operating charges | 640/8 | €2,989 | €1,042 | -€1,947 | -65.2% |
| Gross operating margin | 9900 | €78,104 | €34,955 | -€43,149 | -55.2% |
| Operating profit (loss) | 9901 | €36,660 | €7,043 | -€29,617 | -80.8% |
| Financial income | 75/76B | €70 | €65 | -€5 | -6.8% |
| Recurring financial income | 75 | €70 | €65 | -€5 | -6.8% |
| Financial charges | 65/66B | €4,093 | €5,613 | +€1,519 | +37.1% |
| Recurring financial charges | 65 | €4,093 | €4,113 | +€19 | +0.5% |
| Non-recurring financial charges | 66B | - | €1,500 | +€1,500 | |
| Profit (loss) for the period before taxes | 9903 | €32,637 | €1,496 | -€31,141 | -95.4% |
| Income taxes | 67/77 | €2,069 | €1,293 | -€775 | -37.5% |
| Profit (loss) for the period | 9904 | €30,568 | €202 | -€30,366 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,568 | €202 | -€30,366 | -99.3% |
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 2 November 2026 via checked.be.