BEFOODY Company: what changed
BEFOODY Company
Largest movements
- Cash +€17,029
up €17,029 (+88.2%), from €19,298 to €36,327
mainly Depreciation (+€16,054) and Tax, wage and social debts (+€12,743)
- Tangible fixed assets -€16,054
down €16,054 (-17.6%), from €91,325 to €75,271
of which Plant, machinery and equipment: -€10,351
- Receivables within one year +€7,108
up €7,108 (+29.7%), from €23,903 to €31,011
of which Trade receivables: +€7,044
- Tax, wage and social debts +€12,743
up €12,743 (+39.5%), from €32,297 to €45,040
of which Remuneration and social security: +€10,130
- Debts after one year -€11,857
down €11,857 (-33.0%), from €35,984 to €24,127
- Profit (loss) carried forward +€4,531
up €4,531 (+9.7%), from €46,556 to €51,087
- Trade debts +€1,874
up €1,874 (+24.1%), from €7,779 to €9,653
- Gross operating margin +€61,384
up €61,384 (+86.1%), from €71,277 to €132,661
- Staff costs +€12,359
up €12,359 (+13.1%), from €94,387 to €106,746
- Financial income -€6,652
down €6,652 (-95.1%), from €6,991 to €339
of which Non-recurring financial income: -€6,991
- Taxes +€3,622
up €3,622, from -€3,622 to €0
- Depreciation -€3,572
down €3,572 (-18.2%), from €19,626 to €16,054
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 | €156,460 | €164,725 | +€8,265 | +5.3% |
| Fixed assets | 21/28 | €112,325 | €96,271 | -€16,054 | -14.3% |
| Tangible fixed assets | 22/27 | €91,325 | €75,271 | -€16,054 | -17.6% |
| Land and buildings | 22 | €34,440 | €30,248 | -€4,192 | -12.2% |
| Plant, machinery and equipment | 23 | €54,294 | €43,943 | -€10,351 | -19.1% |
| Furniture and vehicles | 24 | €2,591 | €1,080 | -€1,511 | -58.3% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €21,000 | €21,000 | = | 0.0% |
| Current assets | 29/58 | €44,134 | €68,453 | +€24,319 | +55.1% |
| Stocks and contracts in progress | 3 | €933 | €933 | = | 0.0% |
| Stocks | 30/36 | €933 | €933 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,903 | €31,011 | +€7,108 | +29.7% |
| Trade receivables | 40 | €18,333 | €25,377 | +€7,044 | +38.4% |
| Other amounts receivable | 41 | €5,570 | €5,634 | +€64 | +1.2% |
| Cash at bank and in hand | 54/58 | €19,298 | €36,327 | +€17,029 | +88.2% |
| Deferred charges and accrued income | 490/1 | €0 | €182 | +€182 | |
| Total equity and liabilities | 10/49 | €156,460 | €164,725 | +€8,265 | +5.3% |
| Equity | 10/15 | €69,516 | €74,047 | +€4,531 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,360 | €4,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €2,500 | €4,360 | +€1,860 | +74.4% |
| Profit (loss) carried forward | 14 | €46,556 | €51,087 | +€4,531 | +9.7% |
| Amounts payable | 17/49 | €86,943 | €90,677 | +€3,734 | +4.3% |
| Amounts payable after more than one year | 17 | €35,984 | €24,127 | -€11,857 | -33.0% |
| Financial debts | 170/4 | €35,984 | €24,127 | -€11,857 | -33.0% |
| Amounts payable within one year | 42/48 | €50,959 | €66,551 | +€15,591 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €10,883 | €11,857 | +€975 | +9.0% |
| Trade debts | 44 | €7,779 | €9,653 | +€1,874 | +24.1% |
| Suppliers | 440/4 | €7,779 | €9,653 | +€1,874 | +24.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €32,297 | €45,040 | +€12,743 | +39.5% |
| Taxes | 450/3 | €6,283 | €8,896 | +€2,613 | +41.6% |
| Remuneration and social security | 454/9 | €26,014 | €36,144 | +€10,130 | +38.9% |
| Non-recurring operating income | 76A | €3,071 | €0 | -€3,071 | -100% |
| Remuneration, social security and pensions | 62 | €94,387 | €106,746 | +€12,359 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,626 | €16,054 | -€3,572 | -18.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €655 | €574 | -€82 | -12.5% |
| Non-recurring operating charges | 66A | €649 | €448 | -€202 | -31.1% |
| Gross operating margin | 9900 | €71,277 | €132,661 | +€61,384 | +86.1% |
| Operating profit (loss) | 9901 | -€44,040 | €8,840 | +€52,880 | |
| Financial income | 75/76B | €6,991 | €339 | -€6,652 | -95.1% |
| Recurring financial income | 75 | €1 | €339 | +€339 | +52,891% |
| Non-recurring financial income | 76B | €6,991 | €0 | -€6,991 | -100% |
| Financial charges | 65/66B | €6,178 | €4,649 | -€1,530 | -24.8% |
| Recurring financial charges | 65 | €6,178 | €4,649 | -€1,530 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,227 | €4,531 | +€47,758 | |
| Income taxes | 67/77 | -€3,622 | €0 | +€3,622 | |
| Profit (loss) for the period | 9904 | -€39,605 | €4,531 | +€44,136 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,605 | €4,531 | +€44,136 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.