BS FOOD: 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.
BS FOOD
Largest movements
- Current investments -€80,000
down €80,000 (-100%), from €80,000 to €0
- Financial fixed assets +€74,970
up €74,970 (+7,497%), from €1,000 to €75,970
- Cash +€46,774
up €46,774 (+216%), from €21,638 to €68,412
mainly Current investments (+€80,000) and Net result for the year (+€60,054)
- Receivables within one year +€15,261
up €15,261, from €0 to €15,261
of which Trade receivables: +€13,843
- Profit (loss) carried forward +€60,054
up €60,054 (+72.5%), from €82,777 to €142,830
- Gross operating margin +€29,143
up €29,143 (+62.7%), from €46,444 to €75,586
- Taxes +€5,532
up €5,532 (+48.2%), from €11,478 to €17,010
- Financial income +€2,412
up €2,412 (+213,467%), from €1 to €2,413
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 | €103,168 | €161,693 | +€58,525 | +56.7% |
| Fixed assets | 21/28 | €1,530 | €78,019 | +€76,489 | +4,999% |
| Tangible fixed assets | 22/27 | €530 | €2,049 | +€1,519 | +287% |
| Plant, machinery and equipment | 23 | - | €1,951 | +€1,951 | |
| Furniture and vehicles | 24 | €530 | €98 | -€432 | -81.5% |
| Financial fixed assets | 28 | €1,000 | €75,970 | +€74,970 | +7,497% |
| Current assets | 29/58 | €101,638 | €83,673 | -€17,965 | -17.7% |
| Amounts receivable within one year | 40/41 | €0 | €15,261 | +€15,261 | |
| Trade receivables | 40 | €0 | €13,843 | +€13,843 | |
| Other amounts receivable | 41 | €0 | €1,418 | +€1,418 | |
| Current investments | 50/53 | €80,000 | €0 | -€80,000 | -100% |
| Cash at bank and in hand | 54/58 | €21,638 | €68,412 | +€46,774 | +216% |
| Total equity and liabilities | 10/49 | €103,168 | €161,693 | +€58,525 | +56.7% |
| Equity | 10/15 | €84,777 | €144,830 | +€60,054 | +70.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,777 | €142,830 | +€60,054 | +72.5% |
| Amounts payable | 17/49 | €18,391 | €16,862 | -€1,529 | -8.3% |
| Amounts payable within one year | 42/48 | €18,391 | €16,862 | -€1,529 | -8.3% |
| Trade debts | 44 | €311 | €11 | -€301 | -96.5% |
| Suppliers | 440/4 | €311 | €11 | -€301 | -96.5% |
| Advances received on contracts in progress | 46 | €1,401 | €0 | -€1,401 | -100% |
| Taxes, remuneration and social security | 45 | €14,155 | €13,871 | -€284 | -2.0% |
| Taxes | 450/3 | €14,155 | €13,871 | -€284 | -2.0% |
| Other amounts payable | 47/48 | €2,524 | €2,981 | +€457 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €778 | +€346 | +80.2% |
| Other operating charges | 640/8 | €381 | €82 | -€299 | -78.4% |
| Gross operating margin | 9900 | €46,444 | €75,586 | +€29,143 | +62.7% |
| Operating profit (loss) | 9901 | €45,631 | €74,726 | +€29,095 | +63.8% |
| Financial income | 75/76B | €1 | €2,413 | +€2,412 | +213,467% |
| Recurring financial income | 75 | €1 | €2,413 | +€2,412 | +213,467% |
| Financial charges | 65/66B | €157 | €75 | -€82 | -52.1% |
| Recurring financial charges | 65 | €157 | €75 | -€82 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | €45,474 | €77,064 | +€31,590 | +69.5% |
| Income taxes | 67/77 | €11,478 | €17,010 | +€5,532 | +48.2% |
| Profit (loss) for the period | 9904 | €33,996 | €60,054 | +€26,057 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,996 | €60,054 | +€26,057 | +76.6% |
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 24 October 2026 via checked.be.