UNIVERSAL CATERING: what changed
Two fiscal 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.
UNIVERSAL CATERING
Largest movements
- Cash +€441,182
up €441,182 (+57.1%), from €772,074 to €1.2m
mainly Net result for the year (+€449,982) and Receivables within one year (+€116,610)
- Receivables within one year -€116,610
down €116,610 (-19.0%), from €612,645 to €496,035
of which Trade receivables: -€124,381
- Stocks and contracts -€46,454
down €46,454 (-55.1%), from €84,328 to €37,874
- Profit (loss) carried forward +€449,982
up €449,982 (+46.9%), from €959,160 to €1.4m
- Reserves -€200,000
down €200,000 (-55.6%), from €359,990 to €159,990
of which Distributable reserves: -€200,000
- Other debts +€21,702
up €21,702 (+30.2%), from €71,798 to €93,500
- Gross operating margin +€287,792
up €287,792 (+40.0%), from €718,952 to €1.0m
- Write-downs +€57,895
up €57,895, from -€6,044 to €51,851
- Taxes +€51,491
up €51,491 (+51.8%), from €99,434 to €150,925
- Staff costs +€33,388
up €33,388 (+11.7%), from €284,422 to €317,810
- Depreciation -€15,915
down €15,915 (-41.6%), from €38,289 to €22,374
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.
Cash bridge derived
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 | €1,561,725 | €1,833,830 | +€272,105 | +17.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €66,727 | €53,722 | -€13,005 | -19.5% |
| Tangible fixed assets | 22/27 | €63,427 | €50,422 | -€13,005 | -20.5% |
| Plant, machinery and equipment | 23 | €8,805 | €12,537 | +€3,732 | +42.4% |
| Furniture and vehicles | 24 | €25,978 | €13,400 | -€12,578 | -48.4% |
| Other tangible fixed assets | 26 | €28,644 | €24,485 | -€4,159 | -14.5% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €1,494,998 | €1,780,107 | +€285,110 | +19.1% |
| Stocks and contracts in progress | 3 | €84,328 | €37,874 | -€46,454 | -55.1% |
| Stocks | 30/36 | €84,328 | €37,874 | -€46,454 | -55.1% |
| Amounts receivable within one year | 40/41 | €612,645 | €496,035 | -€116,610 | -19.0% |
| Trade receivables | 40 | €611,496 | €487,115 | -€124,381 | -20.3% |
| Other amounts receivable | 41 | €1,149 | €8,920 | +€7,771 | +676.0% |
| Cash at bank and in hand | 54/58 | €772,074 | €1,213,256 | +€441,182 | +57.1% |
| Deferred charges and accrued income | 490/1 | €25,951 | €32,943 | +€6,992 | +26.9% |
| Total equity and liabilities | 10/49 | €1,561,725 | €1,833,830 | +€272,105 | +17.4% |
| Equity | 10/15 | €1,340,151 | €1,588,933 | +€248,782 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €359,990 | €159,990 | -€200,000 | -55.6% |
| Tax-exempt reserves | 132 | €108,130 | €108,130 | = | 0.0% |
| Distributable reserves | 133 | €251,860 | €51,860 | -€200,000 | -79.4% |
| Profit (loss) carried forward | 14 | €959,160 | €1,409,143 | +€449,982 | +46.9% |
| Investment grants | 15 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Amounts payable | 17/49 | €221,574 | €244,897 | +€23,323 | +10.5% |
| Amounts payable within one year | 42/48 | €221,087 | €242,137 | +€21,050 | +9.5% |
| Trade debts | 44 | €117,816 | €111,842 | -€5,974 | -5.1% |
| Suppliers | 440/4 | €117,816 | €111,842 | -€5,974 | -5.1% |
| Taxes, remuneration and social security | 45 | €31,474 | €36,795 | +€5,321 | +16.9% |
| Taxes | 450/3 | €6,138 | €9,465 | +€3,327 | +54.2% |
| Remuneration and social security | 454/9 | €25,336 | €27,330 | +€1,995 | +7.9% |
| Other amounts payable | 47/48 | €71,798 | €93,500 | +€21,702 | +30.2% |
| Accrued charges and deferred income | 492/3 | €487 | €2,759 | +€2,273 | +467.0% |
| Remuneration, social security and pensions | 62 | €284,422 | €317,810 | +€33,388 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,289 | €22,374 | -€15,915 | -41.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,044 | €51,851 | +€57,895 | |
| Other operating charges | 640/8 | €3,314 | €15,953 | +€12,639 | +381.4% |
| Non-recurring operating charges | 66A | - | €397 | +€397 | |
| Gross operating margin | 9900 | €718,952 | €1,006,745 | +€287,792 | +40.0% |
| Operating profit (loss) | 9901 | €398,971 | €598,359 | +€199,388 | +50.0% |
| Financial income | 75/76B | €3,279 | €3,753 | +€474 | +14.4% |
| Recurring financial income | 75 | €3,279 | €3,753 | +€474 | +14.4% |
| Financial charges | 65/66B | €1,196 | €1,205 | +€9 | +0.8% |
| Recurring financial charges | 65 | €1,196 | €1,205 | +€9 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €401,055 | €600,907 | +€199,852 | +49.8% |
| Income taxes | 67/77 | €99,434 | €150,925 | +€51,491 | +51.8% |
| Profit (loss) for the period | 9904 | €301,621 | €449,982 | +€148,362 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €301,621 | €449,982 | +€148,362 | +49.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.