AMIFOOD: 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
AMIFOOD
NACE 46.332, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€124,259
2024 · €77,533-€201,793
Equity
€1.4m
2024 · €1.5m-€135,979
Cash
€90,580
2024 · €56,302+€34,278
Balance sheet total
€3.7m
2024 · €3.4m+€382,067
Largest movements
Assets
- Stocks and contracts +€528,257
up €528,257 (+47.9%), from €1.1m to €1.6m
- Receivables within one year -€96,717
down €96,717 (-10.4%), from €928,259 to €831,542
of which Trade receivables: -€51,000
- Tangible fixed assets -€55,932
down €55,932 (-4.6%), from €1.2m to €1.2m
of which Leasing and similar rights: -€56,259
Equity and liabilities
- Debts after one year +€431,466
up €431,466 (+60.3%), from €715,284 to €1.1m
of which Other amounts payable: +€453,000
- Trade debts +€205,074
up €205,074 (+23.4%), from €877,113 to €1.1m
- Profit (loss) carried forward -€124,259
down €124,259 (-11.4%), from €1.1m to €961,128
- Current portion of long-term debt -€80,137
down €80,137 (-100%), from €80,137 to €0
- Tax, wage and social debts -€47,780
down €47,780 (-35.7%), from €133,839 to €86,059
of which Taxes: -€62,700
Income statement
- Staff costs +€162,143
up €162,143 (+28.7%), from €565,234 to €727,377
- Depreciation +€37,517
up €37,517 (+11.7%), from €321,308 to €358,826
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.
Result 2024
€77,533
Gross operating margin
-€8,865
Staff costs
-€162,143
Depreciation
-€37,517
Other operating charges
+€7,302
Other operating items
-€9,522
Financial income
+€836
Financial charges
+€1,695
Taxes
+€6,422
Result 2025
-€124,259
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€5,330
Investment
-€300,000
Financing
+€339,608
Cash 2024
€56,302
From operations (derived)
-€5,330
Net result for the year
-€124,259
Depreciation
+€358,826
Stocks and contracts
-€528,257
Receivables within one year
+€96,717
Deferred charges and accrued income
+€24,924
Trade debts
+€205,074
Tax, wage and social debts
-€47,780
Other debts
-€325
Accrued charges and deferred income
+€9,750
Investment (derived)
-€300,000
Investment in fixed assets (net)
-€300,000
Financing
+€339,608
Debts after one year
+€431,466
Current portion of long-term debt
-€80,137
Contributions, distributions and other
-€11,720
Cash 2025
€90,580
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,350,693 | €3,732,761 | +€382,067 | +11.4% |
| Fixed assets | 21/28 | €1,233,410 | €1,174,584 | -€58,826 | -4.8% |
| Intangible fixed assets | 21 | €7,898 | €5,005 | -€2,894 | -36.6% |
| Tangible fixed assets | 22/27 | €1,223,303 | €1,167,371 | -€55,932 | -4.6% |
| Land and buildings | 22 | €259,803 | €216,673 | -€43,130 | -16.6% |
| Plant, machinery and equipment | 23 | €820,004 | €884,479 | +€64,475 | +7.9% |
| Furniture and vehicles | 24 | €62,087 | €41,070 | -€21,018 | -33.9% |
| Leasing and similar rights | 25 | €81,408 | €25,149 | -€56,259 | -69.1% |
| Financial fixed assets | 28 | €2,208 | €2,208 | = | 0.0% |
| Current assets | 29/58 | €2,117,284 | €2,558,177 | +€440,893 | +20.8% |
| Stocks and contracts in progress | 3 | €1,102,409 | €1,630,666 | +€528,257 | +47.9% |
| Stocks | 30/36 | €1,102,409 | €1,630,666 | +€528,257 | +47.9% |
| Amounts receivable within one year | 40/41 | €928,259 | €831,542 | -€96,717 | -10.4% |
| Trade receivables | 40 | €722,514 | €671,514 | -€51,000 | -7.1% |
| Other amounts receivable | 41 | €205,745 | €160,027 | -€45,717 | -22.2% |
| Cash at bank and in hand | 54/58 | €56,302 | €90,580 | +€34,278 | +60.9% |
| Deferred charges and accrued income | 490/1 | €30,314 | €5,390 | -€24,924 | -82.2% |
| Total equity and liabilities | 10/49 | €3,350,693 | €3,732,761 | +€382,067 | +11.4% |
| Equity | 10/15 | €1,520,200 | €1,384,221 | -€135,979 | -8.9% |
| Contributions | 10/11 | €332,500 | €332,500 | = | 0.0% |
| Capital | 10 | €332,500 | €332,500 | = | 0.0% |
| Issued capital | 100 | €332,500 | €332,500 | = | 0.0% |
| Reserves | 13 | €33,250 | €33,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33,250 | €33,250 | = | 0.0% |
| Legal reserve | 130 | €33,250 | €33,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,085,387 | €961,128 | -€124,259 | -11.4% |
| Investment grants | 15 | €69,063 | €57,343 | -€11,720 | -17.0% |
| Amounts payable | 17/49 | €1,830,493 | €2,348,540 | +€518,047 | +28.3% |
| Amounts payable after more than one year | 17 | €715,284 | €1,146,750 | +€431,466 | +60.3% |
| Financial debts | 170/4 | €221,534 | €200,000 | -€21,534 | -9.7% |
| Other amounts payable | 178/9 | €493,750 | €946,750 | +€453,000 | +91.7% |
| Amounts payable within one year | 42/48 | €1,115,209 | €1,192,040 | +€76,831 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €80,137 | €0 | -€80,137 | -100% |
| Trade debts | 44 | €877,113 | €1,082,187 | +€205,074 | +23.4% |
| Suppliers | 440/4 | €877,113 | €1,082,187 | +€205,074 | +23.4% |
| Taxes, remuneration and social security | 45 | €133,839 | €86,059 | -€47,780 | -35.7% |
| Taxes | 450/3 | €68,254 | €5,553 | -€62,700 | -91.9% |
| Remuneration and social security | 454/9 | €65,585 | €80,505 | +€14,920 | +22.7% |
| Other amounts payable | 47/48 | €24,120 | €23,794 | -€325 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €9,750 | +€9,750 | |
| Remuneration, social security and pensions | 62 | €565,234 | €727,377 | +€162,143 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321,308 | €358,826 | +€37,517 | +11.7% |
| Other operating charges | 640/8 | €38,738 | €31,436 | -€7,302 | -18.8% |
| Non-recurring operating charges | 66A | €10,000 | €19,522 | +€9,522 | +95.2% |
| Gross operating margin | 9900 | €1,057,859 | €1,048,995 | -€8,865 | -0.8% |
| Operating profit (loss) | 9901 | €122,579 | -€88,167 | -€210,746 | |
| Financial income | 75/76B | €11,405 | €12,241 | +€836 | +7.3% |
| Recurring financial income | 75 | €11,405 | €12,241 | +€836 | +7.3% |
| Financial charges | 65/66B | €37,764 | €36,069 | -€1,695 | -4.5% |
| Recurring financial charges | 65 | €37,764 | €36,069 | -€1,695 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €96,220 | -€111,995 | -€208,215 | |
| Income taxes | 67/77 | €18,687 | €12,265 | -€6,422 | -34.4% |
| Profit (loss) for the period | 9904 | €77,533 | -€124,259 | -€201,793 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,533 | -€124,259 | -€201,793 |
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 21 October 2026 via checked.be.