Beautifood: what changed
Beautifood
Largest movements
- Receivables within one year +€139,518
up €139,518 (+72.9%), from €191,455 to €330,973
of which Trade receivables: +€144,368
- Intangible fixed assets -€16,500
down €16,500 (-17.2%), from €95,799 to €79,299
- Stocks and contracts +€8,770
up €8,770 (+22.1%), from €39,690 to €48,460
- Tangible fixed assets +€6,021
up €6,021 (+18.7%), from €32,229 to €38,250
of which Furniture and vehicles: +€3,617
- Cash +€5,909
up €5,909 (+11.0%), from €53,783 to €59,692
mainly Trade debts (+€104,315) and Net result for the year (+€40,593)
- Trade debts +€104,315
up €104,315 (+125%), from €83,626 to €187,941
- Reserves +€40,000
up €40,000 (+129%), from €31,000 to €71,000
- Current portion of long-term debt -€27,322
no longer reported in 2025 (was €27,322)
- Tax, wage and social debts +€15,697
up €15,697 (+6.4%), from €244,013 to €259,710
of which Taxes: +€17,060
- Other debts +€9,671
up €9,671 (+54.9%), from €17,616 to €27,287
- Staff costs -€41,692
down €41,692 (-5.6%), from €742,449 to €700,757
- Taxes +€12,790
up €12,790 (+89.2%), from €14,344 to €27,134
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €430,936 | €573,889 | +€142,953 | +33.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €138,278 | €128,160 | -€10,118 | -7.3% |
| Intangible fixed assets | 21 | €95,799 | €79,299 | -€16,500 | -17.2% |
| Tangible fixed assets | 22/27 | €32,229 | €38,250 | +€6,021 | +18.7% |
| Plant, machinery and equipment | 23 | €28,470 | €30,875 | +€2,405 | +8.4% |
| Furniture and vehicles | 24 | €3,759 | €7,376 | +€3,617 | +96.2% |
| Financial fixed assets | 28 | €10,250 | €10,610 | +€360 | +3.5% |
| Current assets | 29/58 | €292,658 | €445,730 | +€153,072 | +52.3% |
| Stocks and contracts in progress | 3 | €39,690 | €48,460 | +€8,770 | +22.1% |
| Stocks | 30/36 | €39,690 | €48,460 | +€8,770 | +22.1% |
| Amounts receivable within one year | 40/41 | €191,455 | €330,973 | +€139,518 | +72.9% |
| Trade receivables | 40 | €185,748 | €330,116 | +€144,368 | +77.7% |
| Other amounts receivable | 41 | €5,707 | €857 | -€4,850 | -85.0% |
| Cash at bank and in hand | 54/58 | €53,783 | €59,692 | +€5,909 | +11.0% |
| Deferred charges and accrued income | 490/1 | €7,730 | €6,604 | -€1,126 | -14.6% |
| Total equity and liabilities | 10/49 | €430,936 | €573,889 | +€142,953 | +33.2% |
| Equity | 10/15 | €49,959 | €90,552 | +€40,593 | +81.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,000 | €71,000 | +€40,000 | +129% |
| Distributable reserves | 133 | €31,000 | €71,000 | +€40,000 | +129% |
| Profit (loss) carried forward | 14 | €359 | €952 | +€593 | +165% |
| Amounts payable | 17/49 | €380,977 | €483,338 | +€102,361 | +26.9% |
| Amounts payable after more than one year | 17 | €8,400 | €8,400 | = | 0.0% |
| Financial debts | 170/4 | €8,400 | €8,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €372,577 | €474,938 | +€102,361 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | €27,322 | - | -€27,322 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €83,626 | €187,941 | +€104,315 | +125% |
| Suppliers | 440/4 | €83,626 | €187,941 | +€104,315 | +125% |
| Taxes, remuneration and social security | 45 | €244,013 | €259,710 | +€15,697 | +6.4% |
| Taxes | 450/3 | €107,959 | €125,019 | +€17,060 | +15.8% |
| Remuneration and social security | 454/9 | €136,054 | €134,691 | -€1,363 | -1.0% |
| Other amounts payable | 47/48 | €17,616 | €27,287 | +€9,671 | +54.9% |
| Remuneration, social security and pensions | 62 | €742,449 | €700,757 | -€41,692 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,897 | €33,844 | +€4,947 | +17.1% |
| Other operating charges | 640/8 | €5,111 | €11,792 | +€6,681 | +131% |
| Gross operating margin | 9900 | €836,020 | €829,428 | -€6,592 | -0.8% |
| Operating profit (loss) | 9901 | €59,563 | €83,036 | +€23,473 | +39.4% |
| Financial income | 75/76B | €56 | €209 | +€153 | +272% |
| Recurring financial income | 75 | €56 | €209 | +€153 | +272% |
| Financial charges | 65/66B | €16,510 | €15,517 | -€993 | -6.0% |
| Recurring financial charges | 65 | €16,510 | €15,517 | -€993 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €43,109 | €67,727 | +€24,618 | +57.1% |
| Income taxes | 67/77 | €14,344 | €27,134 | +€12,790 | +89.2% |
| Profit (loss) for the period | 9904 | €28,765 | €40,593 | +€11,828 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,765 | €40,593 | +€11,828 | +41.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.