BFOOD: 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.
BFOOD
Largest movements
- Cash -€122,509
down €122,509 (-41.3%), from €296,825 to €174,316
mainly Debts after one year (-€118,656) and Net result for the year (-€35,379)
- Receivables within one year +€25,155
up €25,155 (+13.4%), from €187,745 to €212,900
of which Trade receivables: +€15,380
- Stocks and contracts -€11,957
down €11,957 (-64.4%), from €18,569 to €6,612
- Intangible fixed assets -€5,867
down €5,867 (-19.4%), from €30,254 to €24,386
- Debts after one year -€118,656
down €118,656 (-54.6%), from €217,315 to €98,659
- Trade debts +€67,093
up €67,093 (+36.1%), from €186,016 to €253,109
- Profit (loss) carried forward -€35,379
down €35,379 (-22.4%), from -€158,054 to -€193,433
- Current portion of long-term debt -€26,420
down €26,420 (-18.9%), from €139,905 to €113,485
- Accrued charges and deferred income +€10,003
up €10,003, from €0 to €10,003
- Gross operating margin -€428,516
down €428,516 (-49.7%), from €861,562 to €433,046
- Other operating charges -€41,095
down €41,095 (-98.5%), from €41,726 to €630
- Taxes -€29,177
down €29,177 (-98.8%), from €29,544 to €366
- Staff costs -€11,991
down €11,991 (-2.6%), from €463,820 to €451,829
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 | €558,425 | €441,353 | -€117,072 | -21.0% |
| Fixed assets | 21/28 | €55,135 | €45,517 | -€9,619 | -17.4% |
| Intangible fixed assets | 21 | €30,254 | €24,386 | -€5,867 | -19.4% |
| Tangible fixed assets | 22/27 | €8,662 | €5,416 | -€3,246 | -37.5% |
| Plant, machinery and equipment | 23 | €1,544 | €1,069 | -€475 | -30.8% |
| Furniture and vehicles | 24 | €7,117 | €4,347 | -€2,771 | -38.9% |
| Financial fixed assets | 28 | €16,220 | €15,714 | -€506 | -3.1% |
| Current assets | 29/58 | €503,289 | €395,836 | -€107,453 | -21.4% |
| Stocks and contracts in progress | 3 | €18,569 | €6,612 | -€11,957 | -64.4% |
| Stocks | 30/36 | €18,569 | €6,612 | -€11,957 | -64.4% |
| Amounts receivable within one year | 40/41 | €187,745 | €212,900 | +€25,155 | +13.4% |
| Trade receivables | 40 | €183,880 | €199,259 | +€15,380 | +8.4% |
| Other amounts receivable | 41 | €3,866 | €13,641 | +€9,775 | +253% |
| Cash at bank and in hand | 54/58 | €296,825 | €174,316 | -€122,509 | -41.3% |
| Deferred charges and accrued income | 490/1 | €150 | €2,007 | +€1,858 | +1,240% |
| Total equity and liabilities | 10/49 | €558,425 | €441,353 | -€117,072 | -21.0% |
| Equity | 10/15 | -€89,854 | -€125,233 | -€35,379 | -39.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,054 | -€193,433 | -€35,379 | -22.4% |
| Amounts payable | 17/49 | €648,279 | €566,586 | -€81,693 | -12.6% |
| Amounts payable after more than one year | 17 | €217,315 | €98,659 | -€118,656 | -54.6% |
| Financial debts | 170/4 | €217,315 | €98,659 | -€118,656 | -54.6% |
| Amounts payable within one year | 42/48 | €430,964 | €457,924 | +€26,960 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €139,905 | €113,485 | -€26,420 | -18.9% |
| Trade debts | 44 | €186,016 | €253,109 | +€67,093 | +36.1% |
| Suppliers | 440/4 | €186,016 | €253,109 | +€67,093 | +36.1% |
| Taxes, remuneration and social security | 45 | €97,121 | €90,973 | -€6,149 | -6.3% |
| Taxes | 450/3 | €39,119 | €37,203 | -€1,916 | -4.9% |
| Remuneration and social security | 454/9 | €58,003 | €53,770 | -€4,233 | -7.3% |
| Other amounts payable | 47/48 | €7,921 | €357 | -€7,564 | -95.5% |
| Accrued charges and deferred income | 492/3 | €0 | €10,003 | +€10,003 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €463,820 | €451,829 | -€11,991 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,054 | €9,113 | -€941 | -9.4% |
| Other operating charges | 640/8 | €41,726 | €630 | -€41,095 | -98.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €861,562 | €433,046 | -€428,516 | -49.7% |
| Operating profit (loss) | 9901 | €345,962 | -€28,527 | -€374,489 | |
| Financial income | 75/76B | €682 | €1,794 | +€1,112 | +163% |
| Recurring financial income | 75 | €682 | €1,794 | +€1,112 | +163% |
| Financial charges | 65/66B | €15,423 | €8,280 | -€7,143 | -46.3% |
| Recurring financial charges | 65 | €15,423 | €8,280 | -€7,143 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €331,221 | -€35,013 | -€366,234 | |
| Income taxes | 67/77 | €29,544 | €366 | -€29,177 | -98.8% |
| Profit (loss) for the period | 9904 | €301,677 | -€35,379 | -€337,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €301,677 | -€35,379 | -€337,056 |
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 19 October 2026 via checked.be.