P&L and budget
Compass Group Luxembourg · FY2026 (Oct-Sep) · Oct 2025 to Sep 2026 · EUR thousands, excl. VAT
PL1P&L by cost line
Actual against budget, forecast and last year. Actual vs budget. Costs shown positive; EBITDA = gross margin - overhead.
| Line (EUR k) | Actual | Budget | Var. abs | Var. % | Status |
|---|---|---|---|---|---|
| RevenueGL 70100000-70999999 Sales of services and goods | 190,000 | 190,482 | -482 | -0.3% | Unfavourable |
| Food & consumablesGL 60110000-60139999 Purchases of goods and consumables | 45,757 | 45,390 | +368 | +0.8% | Unfavourable |
| Labour costGL 62110000-62299999 Staff costs (own staff: wages, social charges; temp agency is in Subcontracting) | 89,742 | 89,015 | +727 | +0.8% | Unfavourable |
| SubcontractingGL 61110000-61129999 Subcontracting and external services | 11,147 | 11,252 | -104 | -0.9% | Favourable |
| Other direct costsGL 61310000-61699999 Equipment, maintenance, transport, other direct | 16,553 | 16,570 | -18 | -0.1% | Favourable |
| Direct cost | 163,200 | 162,227 | +973 | +0.6% | Unfavourable |
| Gross margin | 26,800 | 28,255 | -1,455 | -5.1% | Unfavourable |
| Gross margin % | 14.1% | 14.8% | -0.7 pt | - | Unfavourable |
| Management & supportOverhead staff and management (FunctionalArea ADM) (allocated on 12M mix) | 9,850 | 9,930 | -80 | -0.8% | Favourable |
| IT & systemsIT services and licences (allocated on 12M mix) | 2,603 | 2,624 | -21 | -0.8% | Favourable |
| Group management fee (intercompany)Intercompany management fee Compass Group plc (1.0% of revenue) | 1,900 | 1,905 | -5 | -0.3% | Favourable |
| Other overheadProfessional fees, insurance, other (allocated on 12M mix) | 2,090 | 2,107 | -17 | -0.8% | Favourable |
| Overhead | 16,443 | 16,566 | -123 | -0.7% | Favourable |
| EBITDA | 10,357 | 11,689 | -1,332 | -11.4% | Unfavourable |
| EBITDA % | 5.5% | 6.1% | -0.7 pt | - | Unfavourable |
Note: supplier rebates (vendor income) are not a separate line; the anchor EBITDA excludes them, so EBITDA here ties to the anchor. Group management fee is intercompany, not the customer management fee of cost-plus contracts.
Source: SAP S/4HANA · API_JOURNALENTRYITEMBASIC_SRV A_JournalEntryItemBasic · GLAccount, ProfitCenter, Segment, AmountInCompanyCodeCurrency, FiscalYear, FiscalPeriod, PostingDate · budget: planning data [?] (plan version ledger or SAC export)
PL2EBITDA bridge
Budget to actual EBITDA · Oct 2025 to Sep 2026
Axis zoomed: bars do not start at zero. Green = favourable, red = unfavourable (sign shown in the value).
Source: SAP S/4HANA · A_JournalEntryItemBasic GLAccount (food, staff, overhead ranges), AmountInCompanyCodeCurrency · plan version [?] · sickness: SuccessFactors EmployeeTime timeType [?] · volume = revenue var x budget GM%
PL5Division x cost line
Cost lines as % of revenue · actual · Oct 2025 to Sep 2026
| Entity | Food | Labour | Subc. | Other | Overhead | EBITDA % |
|---|---|---|---|---|---|---|
| Group | 24.1% | 47.2% | 5.9% | 8.7% | 8.7% | 5.5% |
| Eurest | 31.8% | 43.3% | 1.8% | 8.0% | 6.6% | 8.5% |
| InnoClean | 5.9% | 57.4% | 14.7% | 10.3% | 6.0% | 5.8% |
| Camille | 28.2% | 47.3% | 3.7% | 7.9% | 7.3% | 5.6% |
| Vending | 45.2% | 20.6% | 3.3% | 8.7% | 9.0% | 13.3% |
One blue scale across all cost cells: darker = larger share of revenue. Values are always printed.
Source: SAP S/4HANA · A_JournalEntryItemBasic · Segment, ProfitCenter, GLAccount, AmountInCompanyCodeCurrency (share of revenue GL 70xxxxxx)
PL3Revenue by month
FY2026 · actual or latest estimate vs budget (EUR M)
Source: SAP S/4HANA · A_JournalEntryItemBasic · GLAccount 70xxxxxx, AmountInCompanyCodeCurrency, FiscalPeriod · plan [?]
PL4EBITDA % by month
FY2026 · actual or latest estimate vs budget
Source: SAP S/4HANA · A_JournalEntryItemBasic · GLAccount, ProfitCenter, FiscalPeriod · EBITDA = revenue - class 60-62 costs - overhead
PL6FY2027 forecast
Group · latest estimate per month vs budget. FY2027 = Oct 2026 to Sep 2027, 4 days of actuals
EUR 196.7M
Latest estimate · budget EUR 197.2M (-0.2%) · FY2026 actual EUR 190.0M
EUR 10.0M
Latest estimate · budget EUR 11.1M (-9.8%) · FY2026 actual EUR 10.4M
EBITDA % latest estimate 5.1% vs budget 5.6%.
Source: SAP S/4HANA · plan version / planning data [?] (API_PLANNINGDATA or SAC export) · latest estimate = actuals + forecast months [?] · FiscalYear 2027, FiscalPeriod 001-012
PL7Margin analysis by division
Gross margin % and EBITDA % vs budget and last year · Oct 2025 to Sep 2026
| Division | GM % | vs budget | EBITDA % |
|---|---|---|---|
| Eurest | 15.1% | -1.0 pt below | 8.5% |
| InnoClean | 11.7% | -0.3 pt below | 5.8% |
| Camille | 12.9% | -0.1 pt below | 5.6% |
| Vending | 22.3% | -1.3 pt below | 13.3% |
Source: SAP S/4HANA · A_JournalEntryItemBasic · Segment, ProfitCenter, GLAccount, AmountInCompanyCodeCurrency · budget: planning data [?] · months pro-rated when only part of the month has actuals
Demo with sample data. Not company figures.