BareFoodGiulia: 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.
BareFoodGiulia
Largest movements
- Tangible fixed assets -€55,308
down €55,308 (-5.5%), from €1.0m to €957,858
of which Other tangible fixed assets: -€49,156
- Cash -€34,497
down €34,497 (-51.7%), from €66,678 to €32,182
mainly Current portion of long-term debt (-€53,588) and Debts after one year (-€44,904)
- Receivables within one year -€26,493
down €26,493 (-30.8%), from €85,901 to €59,408
of which Trade receivables: -€26,675
- Current portion of long-term debt -€53,588
down €53,588 (-54.4%), from €98,491 to €44,904
- Debts after one year -€44,904
down €44,904 (-4.9%), from €916,739 to €871,835
- Trade debts -€32,891
down €32,891 (-43.5%), from €75,603 to €42,712
- Gross operating margin -€60,615
down €60,615 (-29.1%), from €208,591 to €147,977
- Depreciation -€31,462
down €31,462 (-33.2%), from €94,676 to €63,214
- Staff costs +€2,593
up €2,593 (+6.2%), from €41,992 to €44,585
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 | €1,177,344 | €1,058,626 | -€118,718 | -10.1% |
| Fixed assets | 21/28 | €1,013,165 | €957,858 | -€55,308 | -5.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,013,165 | €957,858 | -€55,308 | -5.5% |
| Land and buildings | 22 | €33,964 | €36,869 | +€2,906 | +8.6% |
| Plant, machinery and equipment | 23 | €2,555 | €1,931 | -€625 | -24.4% |
| Furniture and vehicles | 24 | €6,587 | €4,853 | -€1,734 | -26.3% |
| Leasing and similar rights | 25 | €29,577 | €22,878 | -€6,699 | -22.6% |
| Other tangible fixed assets | 26 | €940,482 | €891,326 | -€49,156 | -5.2% |
| Current assets | 29/58 | €164,179 | €100,768 | -€63,410 | -38.6% |
| Stocks and contracts in progress | 3 | €6,027 | €4,405 | -€1,622 | -26.9% |
| Stocks | 30/36 | €6,027 | €4,405 | -€1,622 | -26.9% |
| Amounts receivable within one year | 40/41 | €85,901 | €59,408 | -€26,493 | -30.8% |
| Trade receivables | 40 | €85,901 | €59,226 | -€26,675 | -31.1% |
| Other amounts receivable | 41 | €0 | €182 | +€182 | |
| Cash at bank and in hand | 54/58 | €66,678 | €32,182 | -€34,497 | -51.7% |
| Deferred charges and accrued income | 490/1 | €5,572 | €4,773 | -€799 | -14.3% |
| Total equity and liabilities | 10/49 | €1,177,344 | €1,058,626 | -€118,718 | -10.1% |
| Equity | 10/15 | €57,837 | €65,289 | +€7,452 | +12.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,163 | -€34,711 | +€7,452 | +17.7% |
| Amounts payable | 17/49 | €1,119,507 | €993,337 | -€126,170 | -11.3% |
| Amounts payable after more than one year | 17 | €916,739 | €871,835 | -€44,904 | -4.9% |
| Financial debts | 170/4 | €916,739 | €871,835 | -€44,904 | -4.9% |
| Amounts payable within one year | 42/48 | €199,693 | €119,627 | -€80,066 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €98,491 | €44,904 | -€53,588 | -54.4% |
| Trade debts | 44 | €75,603 | €42,712 | -€32,891 | -43.5% |
| Suppliers | 440/4 | €75,603 | €42,712 | -€32,891 | -43.5% |
| Advances received on contracts in progress | 46 | €12,567 | €12,567 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,488 | €5,504 | +€16 | +0.3% |
| Taxes | 450/3 | €2,150 | €1,972 | -€178 | -8.3% |
| Remuneration and social security | 454/9 | €3,337 | €3,532 | +€195 | +5.8% |
| Other amounts payable | 47/48 | €7,543 | €13,940 | +€6,397 | +84.8% |
| Accrued charges and deferred income | 492/3 | €3,075 | €1,875 | -€1,200 | -39.0% |
| Non-recurring operating income | 76A | - | €1,831 | +€1,831 | |
| Remuneration, social security and pensions | 62 | €41,992 | €44,585 | +€2,593 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,676 | €63,214 | -€31,462 | -33.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €13,062 | €11,684 | -€1,378 | -10.5% |
| Non-recurring operating charges | 66A | €2,890 | €4,461 | +€1,571 | +54.4% |
| Gross operating margin | 9900 | €208,591 | €147,977 | -€60,615 | -29.1% |
| Operating profit (loss) | 9901 | €55,972 | €24,033 | -€31,940 | -57.1% |
| Financial income | 75/76B | €128 | €562 | +€433 | +338% |
| Recurring financial income | 75 | €128 | €562 | +€433 | +338% |
| Financial charges | 65/66B | €14,505 | €14,819 | +€314 | +2.2% |
| Recurring financial charges | 65 | €14,505 | €14,819 | +€314 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €41,596 | €9,775 | -€31,821 | -76.5% |
| Income taxes | 67/77 | €500 | €657 | +€157 | +31.5% |
| Profit (loss) for the period | 9904 | €41,096 | €9,118 | -€31,978 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,096 | €9,118 | -€31,978 | -77.8% |
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.