ADAY 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.
ADAY FOOD
Largest movements
- Receivables within one year -€3,082
down €3,082 (-10.1%), from €30,464 to €27,381
of which Other amounts receivable: -€2,307
- Stocks and contracts -€2,725
down €2,725 (-18.3%), from €14,850 to €12,125
- Cash -€2,308
down €2,308 (-32.9%), from €7,004 to €4,696
mainly Net result for the year (-€15,350) and Tax, wage and social debts (-€10,696)
- Trade debts +€17,883
up €17,883 (+78.5%), from €22,789 to €40,672
- Profit (loss) carried forward -€14,372
new in 2025: -€14,372
- Tax, wage and social debts -€10,696
down €10,696 (-50.3%), from €21,263 to €10,567
of which Remuneration and social security: -€10,631
- Reserves -€978
no longer reported in 2025 (was €978)
- Gross operating margin -€21,652
down €21,652 (-26.3%), from €82,460 to €60,808
- Staff costs -€3,634
down €3,634 (-6.2%), from €58,255 to €54,621
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 | €55,030 | €46,866 | -€8,164 | -14.8% |
| Fixed assets | 21/28 | €2,712 | €2,663 | -€49 | -1.8% |
| Tangible fixed assets | 22/27 | €2,712 | €2,663 | -€49 | -1.8% |
| Furniture and vehicles | 24 | €1,165 | €1,488 | +€322 | +27.7% |
| Other tangible fixed assets | 26 | €1,547 | €1,176 | -€371 | -24.0% |
| Current assets | 29/58 | €52,318 | €44,203 | -€8,115 | -15.5% |
| Stocks and contracts in progress | 3 | €14,850 | €12,125 | -€2,725 | -18.3% |
| Stocks | 30/36 | €14,850 | €12,125 | -€2,725 | -18.3% |
| Amounts receivable within one year | 40/41 | €30,464 | €27,381 | -€3,082 | -10.1% |
| Trade receivables | 40 | €995 | €219 | -€776 | -78.0% |
| Other amounts receivable | 41 | €29,469 | €27,162 | -€2,307 | -7.8% |
| Cash at bank and in hand | 54/58 | €7,004 | €4,696 | -€2,308 | -32.9% |
| Total equity and liabilities | 10/49 | €55,030 | €46,866 | -€8,164 | -14.8% |
| Equity | 10/15 | €10,978 | -€4,372 | -€15,350 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €978 | - | -€978 | |
| Distributable reserves | 133 | €978 | - | -€978 | |
| Profit (loss) carried forward | 14 | - | -€14,372 | -€14,372 | |
| Amounts payable | 17/49 | €44,052 | €51,239 | +€7,186 | +16.3% |
| Amounts payable within one year | 42/48 | €44,052 | €51,239 | +€7,186 | +16.3% |
| Trade debts | 44 | €22,789 | €40,672 | +€17,883 | +78.5% |
| Suppliers | 440/4 | €22,789 | €40,672 | +€17,883 | +78.5% |
| Taxes, remuneration and social security | 45 | €21,263 | €10,567 | -€10,696 | -50.3% |
| Taxes | 450/3 | €4,913 | €4,847 | -€66 | -1.3% |
| Remuneration and social security | 454/9 | €16,351 | €5,720 | -€10,631 | -65.0% |
| Remuneration, social security and pensions | 62 | €58,255 | €54,621 | -€3,634 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €754 | €979 | +€224 | +29.7% |
| Other operating charges | 640/8 | €375 | - | -€375 | |
| Non-recurring operating charges | 66A | €19,061 | €16,972 | -€2,089 | -11.0% |
| Gross operating margin | 9900 | €82,460 | €60,808 | -€21,652 | -26.3% |
| Operating profit (loss) | 9901 | €4,015 | -€11,764 | -€15,779 | |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €2,871 | €3,586 | +€715 | +24.9% |
| Recurring financial charges | 65 | €2,871 | €3,586 | +€715 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €1,188 | -€15,350 | -€16,538 | |
| Income taxes | 67/77 | €210 | - | -€210 | |
| Profit (loss) for the period | 9904 | €978 | -€15,350 | -€16,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €978 | -€15,350 | -€16,328 |
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 16 October 2026 via checked.be.