A&B FOOD: what changed
A&B FOOD
Largest movements
- Cash -€22,131
down €22,131 (-99.6%), from €22,230 to €99
mainly Net result for the year (-€19,826) and Tax, wage and social debts (-€15,506)
- Tangible fixed assets -€10,580
down €10,580 (-36.0%), from €29,418 to €18,838
of which Leasing and similar rights: -€5,992
- Intangible fixed assets -€2,760
down €2,760 (-13.1%), from €21,036 to €18,276
- Stocks and contracts -€1,267
no longer reported in 2025 (was €1,267)
- Deferred charges and accrued income -€1,114
no longer reported in 2025 (was €1,114)
- Profit (loss) carried forward -€19,826
down €19,826 (-80.9%), from €24,513 to €4,688
- Tax, wage and social debts -€15,506
down €15,506 (-81.4%), from €19,049 to €3,543
of which Taxes: -€10,822
- Other debts +€7,000
up €7,000 (+249%), from €2,811 to €9,811
- Debts after one year -€6,818
down €6,818 (-60.2%), from €11,330 to €4,512
- Trade debts -€4,728
down €4,728 (-66.5%), from €7,109 to €2,381
- Gross operating margin -€58,157
down €58,157 (-90.9%), from €63,967 to €5,810
- Staff costs -€33,424
down €33,424 (-74.6%), from €44,817 to €11,393
- Other operating charges -€1,260
down €1,260 (-76.2%), from €1,653 to €393
- Taxes -€935
no longer reported in 2025 (was €935)
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 | €79,699 | €40,822 | -€38,878 | -48.8% |
| Fixed assets | 21/28 | €52,354 | €39,014 | -€13,340 | -25.5% |
| Intangible fixed assets | 21 | €21,036 | €18,276 | -€2,760 | -13.1% |
| Tangible fixed assets | 22/27 | €29,418 | €18,838 | -€10,580 | -36.0% |
| Plant, machinery and equipment | 23 | €4,546 | €2,656 | -€1,890 | -41.6% |
| Furniture and vehicles | 24 | €8,292 | €5,594 | -€2,698 | -32.5% |
| Leasing and similar rights | 25 | €16,580 | €10,588 | -€5,992 | -36.1% |
| Financial fixed assets | 28 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €27,346 | €1,808 | -€25,538 | -93.4% |
| Stocks and contracts in progress | 3 | €1,267 | - | -€1,267 | |
| Stocks | 30/36 | €1,267 | - | -€1,267 | |
| Amounts receivable within one year | 40/41 | €2,735 | €1,709 | -€1,026 | -37.5% |
| Trade receivables | 40 | €2,735 | €1,709 | -€1,026 | -37.5% |
| Cash at bank and in hand | 54/58 | €22,230 | €99 | -€22,131 | -99.6% |
| Deferred charges and accrued income | 490/1 | €1,114 | - | -€1,114 | |
| Total equity and liabilities | 10/49 | €79,699 | €40,822 | -€38,878 | -48.8% |
| Equity | 10/15 | €30,513 | €10,688 | -€19,826 | -65.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,513 | €4,688 | -€19,826 | -80.9% |
| Amounts payable | 17/49 | €49,186 | €30,134 | -€19,052 | -38.7% |
| Amounts payable after more than one year | 17 | €11,330 | €4,512 | -€6,818 | -60.2% |
| Financial debts | 170/4 | €11,330 | €4,512 | -€6,818 | -60.2% |
| Amounts payable within one year | 42/48 | €37,856 | €22,033 | -€15,823 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €8,887 | €6,298 | -€2,589 | -29.1% |
| Trade debts | 44 | €7,109 | €2,381 | -€4,728 | -66.5% |
| Suppliers | 440/4 | €7,109 | €2,381 | -€4,728 | -66.5% |
| Taxes, remuneration and social security | 45 | €19,049 | €3,543 | -€15,506 | -81.4% |
| Taxes | 450/3 | €14,365 | €3,543 | -€10,822 | -75.3% |
| Remuneration and social security | 454/9 | €4,684 | €0 | -€4,684 | -100% |
| Other amounts payable | 47/48 | €2,811 | €9,811 | +€7,000 | +249% |
| Accrued charges and deferred income | 492/3 | - | €3,589 | +€3,589 | |
| Remuneration, social security and pensions | 62 | €44,817 | €11,393 | -€33,424 | -74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,551 | €12,364 | -€188 | -1.5% |
| Other operating charges | 640/8 | €1,653 | €393 | -€1,260 | -76.2% |
| Non-recurring operating charges | 66A | €250 | €627 | +€377 | +150% |
| Gross operating margin | 9900 | €63,967 | €5,810 | -€58,157 | -90.9% |
| Operating profit (loss) | 9901 | €4,695 | -€18,967 | -€23,662 | |
| Financial income | 75/76B | €6 | €6 | -€0 | -0.5% |
| Recurring financial income | 75 | €6 | €6 | -€0 | -0.5% |
| Financial charges | 65/66B | €1,164 | €865 | -€299 | -25.7% |
| Recurring financial charges | 65 | €1,164 | €865 | -€299 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €3,537 | -€19,826 | -€23,363 | |
| Income taxes | 67/77 | €935 | - | -€935 | |
| Profit (loss) for the period | 9904 | €2,603 | -€19,826 | -€22,428 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,603 | -€19,826 | -€22,428 |
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 6 November 2026 via checked.be.