ABSOLUTELY 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.
ABSOLUTELY FOOD
Largest movements
- Cash +€16,736
up €16,736 (+184%), from €9,119 to €25,854
mainly Net result for the year (+€34,576) and Investment in fixed assets (net) (+€9,802)
- Tangible fixed assets -€12,477
down €12,477 (-62.9%), from €19,831 to €7,354
of which Furniture and vehicles: -€9,802
- Receivables within one year +€1,400
up €1,400 (+37.0%), from €3,785 to €5,185
of which Trade receivables: +€1,412
- Profit (loss) carried forward +€34,576
up €34,576 (+21.3%), from -€162,236 to -€127,660
- Debts after one year -€20,031
down €20,031 (-52.0%), from €38,501 to €18,469
- Other debts -€9,190
down €9,190 (-36.4%), from €25,218 to €16,028
- Tax, wage and social debts -€1,283
down €1,283 (-29.9%), from €4,298 to €3,015
- Short-term financial debts +€1,009
up €1,009, from €0 to €1,009
- Financial charges -€31,350
down €31,350 (-96.1%), from €32,613 to €1,264
of which Non-recurring financial charges: -€30,000
- Depreciation -€11,432
down €11,432 (-81.0%), from €14,107 to €2,675
- Gross operating margin +€10,808
up €10,808 (+29.3%), from €36,877 to €47,685
- Taxes +€5,560
up €5,560 (+3,334%), from €167 to €5,727
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 | €34,222 | €40,327 | +€6,105 | +17.8% |
| Fixed assets | 21/28 | €19,831 | €7,354 | -€12,477 | -62.9% |
| Tangible fixed assets | 22/27 | €19,831 | €7,354 | -€12,477 | -62.9% |
| Land and buildings | 22 | €695 | €0 | -€695 | -100% |
| Plant, machinery and equipment | 23 | €9,333 | €7,354 | -€1,979 | -21.2% |
| Furniture and vehicles | 24 | €9,802 | €0 | -€9,802 | -100% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €14,391 | €32,973 | +€18,582 | +129% |
| Stocks and contracts in progress | 3 | €908 | €996 | +€88 | +9.7% |
| Stocks | 30/36 | €908 | €996 | +€88 | +9.7% |
| Amounts receivable within one year | 40/41 | €3,785 | €5,185 | +€1,400 | +37.0% |
| Trade receivables | 40 | €3,773 | €5,185 | +€1,412 | +37.4% |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,119 | €25,854 | +€16,736 | +184% |
| Deferred charges and accrued income | 490/1 | €579 | €937 | +€358 | +61.9% |
| Total equity and liabilities | 10/49 | €34,222 | €40,327 | +€6,105 | +17.8% |
| Equity | 10/15 | -€53,705 | -€19,129 | +€34,576 | +64.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €89,531 | €89,531 | = | 0.0% |
| Distributable reserves | 133 | €89,531 | €89,531 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,236 | -€127,660 | +€34,576 | +21.3% |
| Amounts payable | 17/49 | €87,926 | €59,455 | -€28,471 | -32.4% |
| Amounts payable after more than one year | 17 | €38,501 | €18,469 | -€20,031 | -52.0% |
| Financial debts | 170/4 | €38,501 | €18,469 | -€20,031 | -52.0% |
| Amounts payable within one year | 42/48 | €49,425 | €40,986 | -€8,439 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €19,910 | €20,031 | +€121 | +0.6% |
| Financial debts | 43 | €0 | €1,009 | +€1,009 | |
| Credit institutions | 430/8 | €0 | €1,009 | +€1,009 | |
| Trade debts | 44 | - | €904 | +€904 | |
| Suppliers | 440/4 | - | €904 | +€904 | |
| Taxes, remuneration and social security | 45 | €4,298 | €3,015 | -€1,283 | -29.9% |
| Taxes | 450/3 | €4,298 | €3,015 | -€1,283 | -29.9% |
| Other amounts payable | 47/48 | €25,218 | €16,028 | -€9,190 | -36.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,107 | €2,675 | -€11,432 | -81.0% |
| Other operating charges | 640/8 | €900 | €844 | -€56 | -6.3% |
| Non-recurring operating charges | 66A | €135,499 | €2,602 | -€132,897 | -98.1% |
| Gross operating margin | 9900 | €36,877 | €47,685 | +€10,808 | +29.3% |
| Operating profit (loss) | 9901 | -€113,630 | €41,563 | +€155,193 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +269% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +269% |
| Financial charges | 65/66B | €32,613 | €1,264 | -€31,350 | -96.1% |
| Recurring financial charges | 65 | €2,613 | €1,264 | -€1,350 | -51.6% |
| Non-recurring financial charges | 66B | €30,000 | €0 | -€30,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€146,242 | €40,302 | +€186,545 | |
| Income taxes | 67/77 | €167 | €5,727 | +€5,560 | +3,334% |
| Profit (loss) for the period | 9904 | -€146,409 | €34,576 | +€180,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€146,409 | €34,576 | +€180,985 |
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 31 October 2026 via checked.be.