C.A 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.
C.A FOOD
Largest movements
- Cash -€14,896
down €14,896 (-87.6%), from €17,011 to €2,115
mainly Net result for the year (-€20,776) and Trade debts (-€9,714)
- Receivables within one year -€12,503
down €12,503 (-20.4%), from €61,265 to €48,761
of which Other amounts receivable: -€11,536
- Tangible fixed assets -€4,655
down €4,655 (-40.3%), from €11,551 to €6,896
of which Furniture and vehicles: -€3,604
- Stocks and contracts +€4,392
up €4,392 (+426%), from €1,030 to €5,422
- Profit (loss) carried forward -€20,776
new in 2025: -€20,776
- Trade debts -€9,714
down €9,714 (-83.8%), from €11,594 to €1,880
- Tax, wage and social debts +€5,246
new in 2025: €5,246
of which Remuneration and social security: +€5,028
- Debts after one year -€3,001
down €3,001 (-45.6%), from €6,583 to €3,582
- Staff costs +€25,676
up €25,676 (+24.7%), from €104,120 to €129,797
- Gross operating margin -€7,812
down €7,812 (-6.1%), from €127,113 to €119,301
- Taxes -€4,024
down €4,024 (-94.9%), from €4,242 to €218
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 | €91,342 | €63,227 | -€28,115 | -30.8% |
| Fixed assets | 21/28 | €11,551 | €6,896 | -€4,655 | -40.3% |
| Tangible fixed assets | 22/27 | €11,551 | €6,896 | -€4,655 | -40.3% |
| Plant, machinery and equipment | 23 | €3,349 | €2,298 | -€1,051 | -31.4% |
| Furniture and vehicles | 24 | €8,202 | €4,598 | -€3,604 | -43.9% |
| Current assets | 29/58 | €79,791 | €56,331 | -€23,460 | -29.4% |
| Stocks and contracts in progress | 3 | €1,030 | €5,422 | +€4,392 | +426% |
| Stocks | 30/36 | €1,030 | €5,422 | +€4,392 | +426% |
| Amounts receivable within one year | 40/41 | €61,265 | €48,761 | -€12,503 | -20.4% |
| Trade receivables | 40 | €967 | €0 | -€967 | -100% |
| Other amounts receivable | 41 | €60,297 | €48,761 | -€11,536 | -19.1% |
| Cash at bank and in hand | 54/58 | €17,011 | €2,115 | -€14,896 | -87.6% |
| Deferred charges and accrued income | 490/1 | €485 | €32 | -€453 | -93.4% |
| Total equity and liabilities | 10/49 | €91,342 | €63,227 | -€28,115 | -30.8% |
| Equity | 10/15 | €70,293 | €49,518 | -€20,776 | -29.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,293 | €67,293 | = | 0.0% |
| Distributable reserves | 133 | €67,293 | €67,293 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,776 | -€20,776 | |
| Amounts payable | 17/49 | €21,049 | €13,709 | -€7,339 | -34.9% |
| Amounts payable after more than one year | 17 | €6,583 | €3,582 | -€3,001 | -45.6% |
| Financial debts | 170/4 | €6,583 | €3,582 | -€3,001 | -45.6% |
| Amounts payable within one year | 42/48 | €14,465 | €10,127 | -€4,338 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €2,871 | €3,001 | +€130 | +4.5% |
| Trade debts | 44 | €11,594 | €1,880 | -€9,714 | -83.8% |
| Suppliers | 440/4 | €11,594 | €1,880 | -€9,714 | -83.8% |
| Taxes, remuneration and social security | 45 | - | €5,246 | +€5,246 | |
| Taxes | 450/3 | - | €218 | +€218 | |
| Remuneration and social security | 454/9 | - | €5,028 | +€5,028 | |
| Remuneration, social security and pensions | 62 | €104,120 | €129,797 | +€25,676 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,090 | €6,386 | -€705 | -9.9% |
| Other operating charges | 640/8 | €2,401 | €2,452 | +€51 | +2.1% |
| Gross operating margin | 9900 | €127,113 | €119,301 | -€7,812 | -6.1% |
| Operating profit (loss) | 9901 | €13,501 | -€19,333 | -€32,834 | |
| Financial income | 75/76B | €387 | €3 | -€385 | -99.3% |
| Recurring financial income | 75 | €387 | €3 | -€385 | -99.3% |
| Financial charges | 65/66B | €899 | €1,228 | +€329 | +36.6% |
| Recurring financial charges | 65 | €899 | €1,228 | +€329 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €12,990 | -€20,558 | -€33,548 | |
| Income taxes | 67/77 | €4,242 | €218 | -€4,024 | -94.9% |
| Profit (loss) for the period | 9904 | €8,748 | -€20,776 | -€29,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,748 | -€20,776 | -€29,524 |
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 28 October 2026 via checked.be.