AB FOOD: what changed
Two financial 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.
AB FOOD
Largest movements
- Cash +€32,374
up €32,374 (+8,339%), from €388 to €32,763
mainly Net result for the year (+€29,664) and Trade debts (+€13,591)
- Receivables within one year +€19,707
up €19,707 (+30.5%), from €64,651 to €84,358
- Stocks and contracts -€4,585
no longer reported in 2025 (was €4,585)
- Profit (loss) carried forward +€29,664
up €29,664, from -€1,402 to €28,263
- Trade debts +€13,591
up €13,591 (+33.1%), from €41,002 to €54,593
- Tax, wage and social debts +€4,867
up €4,867 (+60.7%), from €8,020 to €12,887
- Gross operating margin +€34,312
up €34,312 (+433%), from €7,916 to €42,227
- Write-downs -€16,232
no longer reported in 2025 (was €16,232)
- Taxes +€11,941
up €11,941, from -€81 to €11,860
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.
Derived cash bridge
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 | €70,253 | €117,539 | +€47,286 | +67.3% |
| Fixed assets | 21/28 | €629 | €419 | -€210 | -33.4% |
| Intangible fixed assets | 21 | €629 | €419 | -€210 | -33.4% |
| Current assets | 29/58 | €69,624 | €117,120 | +€47,496 | +68.2% |
| Stocks and contracts in progress | 3 | €4,585 | - | -€4,585 | |
| Stocks | 30/36 | €4,585 | - | -€4,585 | |
| Amounts receivable within one year | 40/41 | €64,651 | €84,358 | +€19,707 | +30.5% |
| Trade receivables | 40 | €64,651 | €84,358 | +€19,707 | +30.5% |
| Cash at bank and in hand | 54/58 | €388 | €32,763 | +€32,374 | +8,339% |
| Total equity and liabilities | 10/49 | €70,253 | €117,539 | +€47,286 | +67.3% |
| Equity | 10/15 | €14,798 | €44,463 | +€29,664 | +200% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,402 | €28,263 | +€29,664 | |
| Amounts payable | 17/49 | €55,455 | €73,077 | +€17,622 | +31.8% |
| Amounts payable within one year | 42/48 | €55,455 | €73,077 | +€17,622 | +31.8% |
| Trade debts | 44 | €41,002 | €54,593 | +€13,591 | +33.1% |
| Suppliers | 440/4 | €41,002 | €54,593 | +€13,591 | +33.1% |
| Taxes, remuneration and social security | 45 | €8,020 | €12,887 | +€4,867 | +60.7% |
| Taxes | 450/3 | €8,020 | €12,887 | +€4,867 | +60.7% |
| Other amounts payable | 47/48 | €6,433 | €5,597 | -€836 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €210 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,232 | - | -€16,232 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €7,916 | €42,227 | +€34,312 | +433% |
| Operating profit (loss) | 9901 | -€8,914 | €41,618 | +€50,532 | |
| Financial charges | 65/66B | €79 | €93 | +€14 | +17.6% |
| Recurring financial charges | 65 | €79 | €93 | +€14 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,993 | €41,524 | +€50,518 | |
| Income taxes | 67/77 | -€81 | €11,860 | +€11,941 | |
| Profit (loss) for the period | 9904 | -€8,912 | €29,664 | +€38,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,912 | €29,664 | +€38,576 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.