ALGRE 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.
What changed
ALGRE FOOD
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€692,099
2025 · €752,703-€60,604
Equity
€5.3m
2025 · €4.6m+€692,099
Cash
€1.1m
2025 · €977,801+€148,752
Balance sheet total
€7.8m
2025 · €7.6m+€191,927
Largest movements
Assets
- Tangible fixed assets +€171,618
up €171,618 (+32.8%), from €522,457 to €694,074
of which Assets under construction and advance payments: +€224,569
- Cash +€148,752
up €148,752 (+15.2%), from €977,801 to €1.1m
mainly Net result for the year (+€692,099) and Depreciation (+€301,704)
- Intangible fixed assets -€95,000
down €95,000 (-34.3%), from €277,083 to €182,083
Equity and liabilities
- Reserves +€692,099
up €692,099 (+15.4%), from €4.5m to €5.2m
of which Distributable reserves: +€692,099
- Debts after one year -€528,076
down €528,076 (-22.7%), from €2.3m to €1.8m
of which Financial debts: -€467,117
Income statement
- Gross operating margin -€62,911
down €62,911 (-3.8%), from €1.7m to €1.6m
- Taxes -€27,454
down €27,454 (-7.8%), from €351,167 to €323,713
- Depreciation +€23,692
up €23,692 (+8.5%), from €278,012 to €301,704
From the 2025 result to the 2026 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.
Result 2025
€752,703
Gross operating margin
-€62,911
Staff costs
-€6,904
Depreciation
-€23,692
Other operating charges
-€180
Financial income
-€646
Financial charges
+€6,276
Taxes
+€27,454
Result 2026
€692,099
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.0m
Investment
-€378,322
Financing
-€507,442
Cash 2025
€977,801
From operations (derived)
+€1.0m
Net result for the year
+€692,099
Depreciation
+€301,704
Stocks and contracts
+€17,626
Receivables within one year
+€16,151
Deferred charges and accrued income
-€334
Trade debts
+€8,579
Tax, wage and social debts
+€19,275
Other debts
-€20,584
Investment (derived)
-€378,322
Investment in fixed assets (net)
-€378,322
Financing
-€507,442
Debts after one year
-€528,076
Current portion of long-term debt
+€32,094
Short-term financial debts
-€11,460
Cash 2026
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,568,925 | €7,760,852 | +€191,927 | +2.5% |
| Fixed assets | 21/28 | €5,975,958 | €6,052,576 | +€76,618 | +1.3% |
| Intangible fixed assets | 21 | €277,083 | €182,083 | -€95,000 | -34.3% |
| Tangible fixed assets | 22/27 | €522,457 | €694,074 | +€171,618 | +32.8% |
| Land and buildings | 22 | €119,619 | €223,145 | +€103,526 | +86.5% |
| Plant, machinery and equipment | 23 | €191,365 | €71,395 | -€119,970 | -62.7% |
| Furniture and vehicles | 24 | €52,373 | €37,242 | -€15,131 | -28.9% |
| Other tangible fixed assets | 26 | €159,099 | €137,723 | -€21,376 | -13.4% |
| Assets under construction and advance payments | 27 | - | €224,569 | +€224,569 | |
| Financial fixed assets | 28 | €5,176,418 | €5,176,418 | = | 0.0% |
| Current assets | 29/58 | €1,592,967 | €1,708,276 | +€115,309 | +7.2% |
| Stocks and contracts in progress | 3 | €373,100 | €355,474 | -€17,626 | -4.7% |
| Stocks | 30/36 | €373,100 | €355,474 | -€17,626 | -4.7% |
| Amounts receivable within one year | 40/41 | €187,616 | €171,465 | -€16,151 | -8.6% |
| Trade receivables | 40 | €45,216 | €40,584 | -€4,632 | -10.2% |
| Other amounts receivable | 41 | €142,400 | €130,881 | -€11,519 | -8.1% |
| Current investments | 50/53 | €25,044 | €25,044 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €977,801 | €1,126,554 | +€148,752 | +15.2% |
| Deferred charges and accrued income | 490/1 | €29,407 | €29,741 | +€334 | +1.1% |
| Total equity and liabilities | 10/49 | €7,568,925 | €7,760,852 | +€191,927 | +2.5% |
| Equity | 10/15 | €4,649,502 | €5,341,601 | +€692,099 | +14.9% |
| Contributions | 10/11 | €153,700 | €153,700 | = | 0.0% |
| Reserves | 13 | €4,495,802 | €5,187,901 | +€692,099 | +15.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €4,458,302 | €5,150,401 | +€692,099 | +15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,919,423 | €2,419,251 | -€500,172 | -17.1% |
| Amounts payable after more than one year | 17 | €2,327,091 | €1,799,016 | -€528,076 | -22.7% |
| Financial debts | 170/4 | €2,070,433 | €1,603,316 | -€467,117 | -22.6% |
| Trade debts | 175 | €256,659 | €195,700 | -€60,959 | -23.8% |
| Amounts payable within one year | 42/48 | €553,289 | €581,193 | +€27,903 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €435,022 | €467,117 | +€32,094 | +7.4% |
| Financial debts | 43 | €11,460 | €0 | -€11,460 | -100% |
| Credit institutions | 430/8 | €11,460 | €0 | -€11,460 | -100% |
| Trade debts | 44 | €51,314 | €59,892 | +€8,579 | +16.7% |
| Suppliers | 440/4 | €51,314 | €59,892 | +€8,579 | +16.7% |
| Taxes, remuneration and social security | 45 | €25,492 | €44,768 | +€19,275 | +75.6% |
| Taxes | 450/3 | €0 | €28,833 | +€28,833 | |
| Remuneration and social security | 454/9 | €25,492 | €15,935 | -€9,557 | -37.5% |
| Other amounts payable | 47/48 | €30,000 | €9,416 | -€20,584 | -68.6% |
| Accrued charges and deferred income | 492/3 | €39,042 | €39,042 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €217,637 | €224,541 | +€6,904 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278,012 | €301,704 | +€23,692 | +8.5% |
| Other operating charges | 640/8 | €3,146 | €3,326 | +€180 | +5.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,656,970 | €1,594,059 | -€62,911 | -3.8% |
| Operating profit (loss) | 9901 | €1,158,176 | €1,064,488 | -€93,688 | -8.1% |
| Financial income | 75/76B | €1,261 | €615 | -€646 | -51.2% |
| Recurring financial income | 75 | €1,261 | €615 | -€646 | -51.2% |
| Financial charges | 65/66B | €55,566 | €49,290 | -€6,276 | -11.3% |
| Recurring financial charges | 65 | €55,566 | €49,290 | -€6,276 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €1,103,870 | €1,015,812 | -€88,058 | -8.0% |
| Income taxes | 67/77 | €351,167 | €323,713 | -€27,454 | -7.8% |
| Profit (loss) for the period | 9904 | €752,703 | €692,099 | -€60,604 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €752,703 | €692,099 | -€60,604 | -8.1% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.