BEFOOD: 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.
BEFOOD
Largest movements
- Stocks and contracts -€16,625
no longer reported in 2025 (was €16,625)
- Receivables within one year -€3,140
down €3,140 (-98.0%), from €3,202 to €63
of which Other amounts receivable: -€3,110
- Cash -€1,608
down €1,608 (-44.7%), from €3,597 to €1,989
mainly Net result for the year (-€12,547) and Other debts (-€11,455)
- Tangible fixed assets -€1,437
down €1,437 (-53.4%), from €2,691 to €1,254
- Profit (loss) carried forward -€12,547
down €12,547 (-36.0%), from -€34,874 to -€47,421
- Other debts -€11,455
down €11,455 (-28.1%), from €40,790 to €29,335
- Trade debts +€1,442
up €1,442 (+170.6%), from €845 to €2,287
- Gross operating margin +€5,597
up €5,597 (+38.2%), from -€14,643 to -€9,047
- Financial charges -€1,749
down €1,749 (-67.1%), from €2,606 to €857
- Other operating charges -€1,302
down €1,302 (-51.9%), from €2,508 to €1,206
- Staff costs -€668
no longer reported in 2025 (was €668)
- Depreciation -€505
down €505 (-26.0%), from €1,941 to €1,437
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.
Cash bridge derived
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 | €27,715 | €4,958 | -€22,757 | -82.1% |
| Fixed assets | 21/28 | €4,291 | €2,854 | -€1,437 | -33.5% |
| Tangible fixed assets | 22/27 | €2,691 | €1,254 | -€1,437 | -53.4% |
| Plant, machinery and equipment | 23 | €2,691 | €1,254 | -€1,437 | -53.4% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €23,424 | €2,104 | -€21,320 | -91.0% |
| Stocks and contracts in progress | 3 | €16,625 | - | -€16,625 | |
| Stocks | 30/36 | €16,625 | - | -€16,625 | |
| Amounts receivable within one year | 40/41 | €3,202 | €63 | -€3,140 | -98.0% |
| Trade receivables | 40 | €30 | - | -€30 | |
| Other amounts receivable | 41 | €3,172 | €63 | -€3,110 | -98.0% |
| Cash at bank and in hand | 54/58 | €3,597 | €1,989 | -€1,608 | -44.7% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €27,715 | €4,958 | -€22,757 | -82.1% |
| Equity | 10/15 | -€14,414 | -€26,961 | -€12,547 | -87.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,874 | -€47,421 | -€12,547 | -36.0% |
| Amounts payable | 17/49 | €42,129 | €31,919 | -€10,210 | -24.2% |
| Amounts payable within one year | 42/48 | €42,129 | €31,919 | -€10,210 | -24.2% |
| Trade debts | 44 | €845 | €2,287 | +€1,442 | +170.6% |
| Suppliers | 440/4 | €845 | €2,287 | +€1,442 | +170.6% |
| Taxes, remuneration and social security | 45 | €494 | €297 | -€197 | -39.8% |
| Taxes | 450/3 | €494 | €297 | -€197 | -39.8% |
| Other amounts payable | 47/48 | €40,790 | €29,335 | -€11,455 | -28.1% |
| Remuneration, social security and pensions | 62 | €668 | - | -€668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,941 | €1,437 | -€505 | -26.0% |
| Other operating charges | 640/8 | €2,508 | €1,206 | -€1,302 | -51.9% |
| Gross operating margin | 9900 | -€14,643 | -€9,047 | +€5,597 | +38.2% |
| Operating profit (loss) | 9901 | -€19,760 | -€11,690 | +€8,071 | +40.8% |
| Financial income | 75/76B | €400 | - | -€400 | |
| Recurring financial income | 75 | €400 | - | -€400 | |
| Financial charges | 65/66B | €2,606 | €857 | -€1,749 | -67.1% |
| Recurring financial charges | 65 | €2,606 | €857 | -€1,749 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,966 | -€12,547 | +€9,419 | +42.9% |
| Income taxes | 67/77 | €297 | - | -€297 | |
| Profit (loss) for the period | 9904 | -€22,263 | -€12,547 | +€9,716 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,263 | -€12,547 | +€9,716 | +43.6% |
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 10 October 2026 via checked.be.