A & M FOOD: what changed
A & M FOOD
Largest movements
- Receivables within one year -€18,893
down €18,893 (-27.9%), from €67,634 to €48,741
of which Other amounts receivable: -€18,910
- Cash +€9,191
up €9,191 (+67.1%), from €13,697 to €22,887
mainly Tax, wage and social debts (+€44,169) and Receivables within one year (+€18,893)
- Tangible fixed assets +€5,252
up €5,252 (+94.6%), from €5,550 to €10,802
of which Furniture and vehicles: +€4,283
- Deferred charges and accrued income +€1,766
up €1,766 (+120%), from €1,471 to €3,237
- Tax, wage and social debts +€44,169
up €44,169 (+286%), from €15,422 to €59,591
of which Remuneration and social security: +€28,743
- Profit (loss) carried forward -€33,921
down €33,921 (-89.6%), from €37,847 to €3,926
- Trade debts -€12,182
down €12,182 (-67.5%), from €18,048 to €5,866
- Turnover +€200,517
up €200,517 (+64.1%), from €312,817 to €513,335
- Purchases and services +€180,771
up €180,771 (+62.5%), from €289,089 to €469,859
- Gross operating margin +€19,768
up €19,768 (+83.3%), from €23,729 to €43,497
- Staff costs +€9,920
up €9,920 (+49.9%), from €19,877 to €29,796
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 | €90,347 | €88,413 | -€1,934 | -2.1% |
| Fixed assets | 21/28 | €5,700 | €10,952 | +€5,252 | +92.1% |
| Tangible fixed assets | 22/27 | €5,550 | €10,802 | +€5,252 | +94.6% |
| Plant, machinery and equipment | 23 | €5,250 | €6,218 | +€968 | +18.4% |
| Furniture and vehicles | 24 | €300 | €4,583 | +€4,283 | +1,428% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €84,647 | €77,461 | -€7,186 | -8.5% |
| Stocks and contracts in progress | 3 | €1,846 | €2,596 | +€750 | +40.6% |
| Stocks | 30/36 | €1,846 | €2,596 | +€750 | +40.6% |
| Amounts receivable within one year | 40/41 | €67,634 | €48,741 | -€18,893 | -27.9% |
| Trade receivables | 40 | €62 | €80 | +€18 | +28.2% |
| Other amounts receivable | 41 | €67,572 | €48,661 | -€18,910 | -28.0% |
| Cash at bank and in hand | 54/58 | €13,697 | €22,887 | +€9,191 | +67.1% |
| Deferred charges and accrued income | 490/1 | €1,471 | €3,237 | +€1,766 | +120% |
| Total equity and liabilities | 10/49 | €90,347 | €88,413 | -€1,934 | -2.1% |
| Equity | 10/15 | €56,877 | €22,956 | -€33,921 | -59.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €430 | €430 | = | 0.0% |
| Distributable reserves | 133 | €430 | €430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,847 | €3,926 | -€33,921 | -89.6% |
| Amounts payable | 17/49 | €33,470 | €65,457 | +€31,987 | +95.6% |
| Amounts payable within one year | 42/48 | €33,470 | €65,457 | +€31,987 | +95.6% |
| Trade debts | 44 | €18,048 | €5,866 | -€12,182 | -67.5% |
| Suppliers | 440/4 | €18,048 | €5,866 | -€12,182 | -67.5% |
| Taxes, remuneration and social security | 45 | €15,422 | €59,591 | +€44,169 | +286% |
| Taxes | 450/3 | €360 | €15,786 | +€15,426 | +4,285% |
| Remuneration and social security | 454/9 | €15,062 | €43,805 | +€28,743 | +191% |
| Turnover | 70 | €312,817 | €513,335 | +€200,517 | +64.1% |
| Non-recurring operating income | 76A | - | €22 | +€22 | |
| Goods, raw materials, services and sundry goods | 60/61 | €289,089 | €469,859 | +€180,771 | +62.5% |
| Remuneration, social security and pensions | 62 | €19,877 | €29,796 | +€9,920 | +49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,050 | €3,146 | +€1,096 | +53.5% |
| Other operating charges | 640/8 | €1,161 | €1,428 | +€266 | +22.9% |
| Gross operating margin | 9900 | €23,729 | €43,497 | +€19,768 | +83.3% |
| Operating profit (loss) | 9901 | €640 | €9,126 | +€8,486 | +1,325% |
| Financial income | 75/76B | - | €1,099 | +€1,099 | |
| Recurring financial income | 75 | - | €1,099 | +€1,099 | |
| Financial charges | 65/66B | €801 | €670 | -€131 | -16.3% |
| Recurring financial charges | 65 | €801 | €670 | -€131 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€161 | €9,555 | +€9,716 | |
| Income taxes | 67/77 | - | €3,476 | +€3,476 | |
| Profit (loss) for the period | 9904 | -€161 | €6,079 | +€6,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€161 | €6,079 | +€6,240 |
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 4 November 2026 via checked.be.