BASIC FOOD: what changed
Two fiscal 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.
BASIC FOOD
Largest movements
- Cash +€12,960
up €12,960 (+2509.8%), from €516 to €13,476
mainly Net result for the year (+€24,810) and Other debts (+€11,660)
- Receivables within one year +€9,155
up €9,155 (+513.6%), from €1,783 to €10,937
of which Other amounts receivable: +€6,283
- Deferred charges and accrued income -€8,264
down €8,264 (-98.4%), from €8,403 to €138
- Stocks and contracts -€2,861
no longer reported in 2024 (was €2,861)
- Tangible fixed assets +€1,171
up €1,171 (+40.7%), from €2,877 to €4,048
of which Plant, machinery and equipment: +€2,378
- Trade debts -€25,440
no longer reported in 2024 (was €25,440)
- Profit (loss) carried forward +€24,810
up €24,810 (+77.5%), from -€32,011 to -€7,200
- Other debts +€11,660
up €11,660 (+32.6%), from €35,744 to €47,404
- Tax, wage and social debts +€1,130
up €1,130 (+26.3%), from €4,297 to €5,427
of which Taxes: +€1,627
- Gross operating margin +€52,198
up €52,198 (+317.7%), from €16,429 to €68,627
- Staff costs +€22,132
up €22,132 (+120.5%), from €18,365 to €40,497
- Depreciation +€1,166
up €1,166 (+105.0%), from €1,111 to €2,278
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,970 | €68,130 | +€12,160 | +21.7% |
| Fixed assets | 21/28 | €42,407 | €43,578 | +€1,171 | +2.8% |
| Intangible fixed assets | 21 | €35,000 | €35,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,877 | €4,048 | +€1,171 | +40.7% |
| Plant, machinery and equipment | 23 | €721 | €3,099 | +€2,378 | +329.7% |
| Furniture and vehicles | 24 | €2,156 | €949 | -€1,206 | -56.0% |
| Financial fixed assets | 28 | €4,530 | €4,530 | = | 0.0% |
| Current assets | 29/58 | €13,563 | €24,552 | +€10,989 | +81.0% |
| Stocks and contracts in progress | 3 | €2,861 | - | -€2,861 | |
| Stocks | 30/36 | €2,861 | - | -€2,861 | |
| Amounts receivable within one year | 40/41 | €1,783 | €10,937 | +€9,155 | +513.6% |
| Trade receivables | 40 | - | €2,872 | +€2,872 | |
| Other amounts receivable | 41 | €1,783 | €8,065 | +€6,283 | +352.5% |
| Cash at bank and in hand | 54/58 | €516 | €13,476 | +€12,960 | +2509.8% |
| Deferred charges and accrued income | 490/1 | €8,403 | €138 | -€8,264 | -98.4% |
| Total equity and liabilities | 10/49 | €55,970 | €68,130 | +€12,160 | +21.7% |
| Equity | 10/15 | -€9,511 | €15,300 | +€24,810 | |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Outside capital | 11 | €22,500 | - | -€22,500 | |
| Other | 1109/19 | €22,500 | - | -€22,500 | |
| Profit (loss) carried forward | 14 | -€32,011 | -€7,200 | +€24,810 | +77.5% |
| Amounts payable | 17/49 | €65,481 | €52,830 | -€12,650 | -19.3% |
| Amounts payable within one year | 42/48 | €65,481 | €52,830 | -€12,650 | -19.3% |
| Trade debts | 44 | €25,440 | - | -€25,440 | |
| Suppliers | 440/4 | €25,440 | - | -€25,440 | |
| Taxes, remuneration and social security | 45 | €4,297 | €5,427 | +€1,130 | +26.3% |
| Taxes | 450/3 | €2,500 | €4,127 | +€1,627 | +65.1% |
| Remuneration and social security | 454/9 | €1,797 | €1,300 | -€497 | -27.7% |
| Other amounts payable | 47/48 | €35,744 | €47,404 | +€11,660 | +32.6% |
| Remuneration, social security and pensions | 62 | €18,365 | €40,497 | +€22,132 | +120.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,111 | €2,278 | +€1,166 | +105.0% |
| Other operating charges | 640/8 | €340 | €834 | +€494 | +145.3% |
| Gross operating margin | 9900 | €16,429 | €68,627 | +€52,198 | +317.7% |
| Operating profit (loss) | 9901 | -€3,387 | €25,018 | +€28,405 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €182 | €216 | +€34 | +18.4% |
| Recurring financial charges | 65 | €182 | €216 | +€34 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,569 | €24,802 | +€28,371 | |
| Income taxes | 67/77 | - | -€8 | -€8 | |
| Profit (loss) for the period | 9904 | -€3,569 | €24,810 | +€28,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,569 | €24,810 | +€28,380 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.