BI FOOD: what changed
BI FOOD
Largest movements
- Receivables within one year -€93,720
down €93,720 (-81.4%), from €115,088 to €21,368
of which Trade receivables: -€96,886
- Cash +€29,241
up €29,241 (+129%), from €22,660 to €51,901
mainly Receivables within one year (+€93,720) and Tax, wage and social debts (+€48,003)
- Tangible fixed assets -€8,628
down €8,628 (-24.1%), from €35,859 to €27,232
- Financial fixed assets +€7,990
new in 2025: €7,990
- Stocks and contracts +€2,669
up €2,669 (+11.7%), from €22,753 to €25,422
- Trade debts -€102,163
down €102,163 (-75.8%), from €134,756 to €32,594
- Tax, wage and social debts +€48,003
up €48,003 (+188%), from €25,473 to €73,475
of which Remuneration and social security: +€45,852
- Other debts -€15,314
down €15,314 (-85.9%), from €17,825 to €2,510
- Profit (loss) carried forward +€6,756
up €6,756 (+155%), from €4,351 to €11,106
- Staff costs -€12,806
down €12,806 (-20.0%), from €64,125 to €51,320
- Depreciation +€4,669
up €4,669 (+111%), from €4,189 to €8,858
- Other operating charges +€3,179
new in 2025: €3,179
- Gross operating margin -€1,307
down €1,307 (-1.7%), from €76,855 to €75,549
- Taxes +€1,019
up €1,019 (+70.2%), from €1,450 to €2,469
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 | €197,441 | €134,685 | -€62,756 | -31.8% |
| Formation expenses | 20 | €937 | €707 | -€231 | -24.6% |
| Fixed assets | 21/28 | €35,859 | €35,222 | -€638 | -1.8% |
| Tangible fixed assets | 22/27 | €35,859 | €27,232 | -€8,628 | -24.1% |
| Furniture and vehicles | 24 | €35,859 | €27,232 | -€8,628 | -24.1% |
| Financial fixed assets | 28 | - | €7,990 | +€7,990 | |
| Current assets | 29/58 | €160,645 | €98,757 | -€61,888 | -38.5% |
| Stocks and contracts in progress | 3 | €22,753 | €25,422 | +€2,669 | +11.7% |
| Stocks | 30/36 | €22,753 | €25,422 | +€2,669 | +11.7% |
| Amounts receivable within one year | 40/41 | €115,088 | €21,368 | -€93,720 | -81.4% |
| Trade receivables | 40 | €114,172 | €17,287 | -€96,886 | -84.9% |
| Other amounts receivable | 41 | €916 | €4,082 | +€3,166 | +346% |
| Cash at bank and in hand | 54/58 | €22,660 | €51,901 | +€29,241 | +129% |
| Deferred charges and accrued income | 490/1 | €143 | €66 | -€77 | -54.1% |
| Total equity and liabilities | 10/49 | €197,441 | €134,685 | -€62,756 | -31.8% |
| Equity | 10/15 | €19,351 | €26,106 | +€6,756 | +34.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,351 | €11,106 | +€6,756 | +155% |
| Amounts payable | 17/49 | €178,091 | €108,579 | -€69,511 | -39.0% |
| Amounts payable within one year | 42/48 | €178,054 | €108,579 | -€69,474 | -39.0% |
| Trade debts | 44 | €134,756 | €32,594 | -€102,163 | -75.8% |
| Suppliers | 440/4 | €134,756 | €32,594 | -€102,163 | -75.8% |
| Taxes, remuneration and social security | 45 | €25,473 | €73,475 | +€48,003 | +188% |
| Taxes | 450/3 | €1,450 | €3,601 | +€2,151 | +148% |
| Remuneration and social security | 454/9 | €24,022 | €69,874 | +€45,852 | +191% |
| Other amounts payable | 47/48 | €17,825 | €2,510 | -€15,314 | -85.9% |
| Accrued charges and deferred income | 492/3 | €37 | - | -€37 | |
| Remuneration, social security and pensions | 62 | €64,125 | €51,320 | -€12,806 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,189 | €8,858 | +€4,669 | +111% |
| Other operating charges | 640/8 | - | €3,179 | +€3,179 | |
| Gross operating margin | 9900 | €76,855 | €75,549 | -€1,307 | -1.7% |
| Operating profit (loss) | 9901 | €8,541 | €12,192 | +€3,651 | +42.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -85.4% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -85.4% |
| Financial charges | 65/66B | €2,743 | €2,968 | +€225 | +8.2% |
| Recurring financial charges | 65 | €2,743 | €2,968 | +€225 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €5,801 | €9,225 | +€3,424 | +59.0% |
| Income taxes | 67/77 | €1,450 | €2,469 | +€1,019 | +70.2% |
| Profit (loss) for the period | 9904 | €4,351 | €6,756 | +€2,405 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,351 | €6,756 | +€2,405 | +55.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.