BMFOOD: 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.
BMFOOD
Largest movements
- Receivables within one year +€29,178
up €29,178 (+99.3%), from €29,376 to €58,554
of which Trade receivables: +€31,544
- Stocks and contracts -€20,432
down €20,432 (-16.7%), from €122,660 to €102,229
- Cash -€6,509
down €6,509 (-34.0%), from €19,131 to €12,622
mainly Receivables within one year (-€29,178) and Trade debts (-€22,605)
- Trade debts -€22,605
down €22,605 (-31.5%), from €71,802 to €49,198
- Profit (loss) carried forward +€12,517
up €12,517 (+28.0%), from €44,750 to €57,267
- Tax, wage and social debts +€10,619
up €10,619 (+126%), from €8,428 to €19,047
of which Taxes: +€8,402
- Turnover -€127,507
down €127,507 (-16.0%), from €798,163 to €670,656
- Purchases and services -€95,398
down €95,398 (-13.3%), from €718,023 to €622,625
- Gross operating margin -€32,109
down €32,109 (-40.1%), from €80,140 to €48,031
- Staff costs -€15,913
down €15,913 (-49.2%), from €32,315 to €16,402
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 | €174,936 | €176,547 | +€1,611 | +0.9% |
| Fixed assets | 21/28 | €3,082 | €2,582 | -€500 | -16.2% |
| Tangible fixed assets | 22/27 | €582 | €82 | -€500 | -85.9% |
| Furniture and vehicles | 24 | €582 | €82 | -€500 | -85.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €171,854 | €173,965 | +€2,112 | +1.2% |
| Stocks and contracts in progress | 3 | €122,660 | €102,229 | -€20,432 | -16.7% |
| Stocks | 30/36 | €122,660 | €102,229 | -€20,432 | -16.7% |
| Amounts receivable within one year | 40/41 | €29,376 | €58,554 | +€29,178 | +99.3% |
| Trade receivables | 40 | €25,347 | €56,892 | +€31,544 | +124% |
| Other amounts receivable | 41 | €4,029 | €1,662 | -€2,367 | -58.7% |
| Cash at bank and in hand | 54/58 | €19,131 | €12,622 | -€6,509 | -34.0% |
| Deferred charges and accrued income | 490/1 | €686 | €560 | -€126 | -18.3% |
| Total equity and liabilities | 10/49 | €174,936 | €176,547 | +€1,611 | +0.9% |
| Equity | 10/15 | €63,439 | €75,956 | +€12,517 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90 | €90 | = | 0.0% |
| Non-distributable reserves | 130/1 | €90 | €90 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90 | €90 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,750 | €57,267 | +€12,517 | +28.0% |
| Amounts payable | 17/49 | €111,497 | €100,591 | -€10,906 | -9.8% |
| Amounts payable within one year | 42/48 | €111,497 | €100,591 | -€10,906 | -9.8% |
| Trade debts | 44 | €71,802 | €49,198 | -€22,605 | -31.5% |
| Suppliers | 440/4 | €71,802 | €49,198 | -€22,605 | -31.5% |
| Taxes, remuneration and social security | 45 | €8,428 | €19,047 | +€10,619 | +126% |
| Taxes | 450/3 | €3,006 | €11,408 | +€8,402 | +280% |
| Remuneration and social security | 454/9 | €5,422 | €7,639 | +€2,217 | +40.9% |
| Other amounts payable | 47/48 | €31,267 | €32,347 | +€1,080 | +3.5% |
| Turnover | 70 | €798,163 | €670,656 | -€127,507 | -16.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €718,023 | €622,625 | -€95,398 | -13.3% |
| Remuneration, social security and pensions | 62 | €32,315 | €16,402 | -€15,913 | -49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €500 | -€551 | -52.4% |
| Other operating charges | 640/8 | €22,201 | €18,357 | -€3,844 | -17.3% |
| Gross operating margin | 9900 | €80,140 | €48,031 | -€32,109 | -40.1% |
| Operating profit (loss) | 9901 | €24,572 | €12,772 | -€11,800 | -48.0% |
| Financial charges | 65/66B | €246 | €315 | +€69 | +28.1% |
| Recurring financial charges | 65 | €246 | €315 | +€69 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €24,327 | €12,457 | -€11,869 | -48.8% |
| Income taxes | 67/77 | €6,978 | -€60 | -€7,037 | |
| Profit (loss) for the period | 9904 | €17,349 | €12,517 | -€4,832 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,349 | €12,517 | -€4,832 | -27.9% |
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 25 October 2026 via checked.be.