C 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 FOOD
Largest movements
- Receivables within one year +€19,634
up €19,634 (+44.7%), from €43,887 to €63,521
of which Trade receivables: +€20,832
- Tangible fixed assets -€10,276
down €10,276 (-27.8%), from €36,966 to €26,690
- Cash +€1,792
up €1,792 (+265%), from €676 to €2,468
mainly Trade debts (+€25,659) and Depreciation (+€10,276)
- Trade debts +€25,659
up €25,659 (+53.7%), from €47,752 to €73,411
- Debts after one year -€20,306
down €20,306 (-38.5%), from €52,809 to €32,503
- Tax, wage and social debts +€4,015
up €4,015 (+160%), from €2,517 to €6,532
- Reserves +€3,875
up €3,875 (+64.2%), from €6,039 to €9,914
- Other debts -€2,245
down €2,245 (-24.2%), from €9,261 to €7,016
- Gross operating margin -€11,612
down €11,612 (-34.2%), from €33,917 to €22,305
- Financial charges -€4,652
down €4,652 (-54.5%), from €8,528 to €3,876
- Depreciation -€4,138
down €4,138 (-28.7%), from €14,414 to €10,276
- Other operating charges -€1,660
down €1,660 (-51.3%), from €3,236 to €1,576
- Taxes +€1,002
up €1,002 (+58.9%), from €1,700 to €2,702
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 | €144,029 | €155,179 | +€11,150 | +7.7% |
| Fixed assets | 21/28 | €99,466 | €89,190 | -€10,276 | -10.3% |
| Tangible fixed assets | 22/27 | €36,966 | €26,690 | -€10,276 | -27.8% |
| Leasing and similar rights | 25 | €36,966 | €26,690 | -€10,276 | -27.8% |
| Financial fixed assets | 28 | €62,500 | €62,500 | = | 0.0% |
| Current assets | 29/58 | €44,563 | €65,989 | +€21,426 | +48.1% |
| Amounts receivable within one year | 40/41 | €43,887 | €63,521 | +€19,634 | +44.7% |
| Trade receivables | 40 | €40,474 | €61,306 | +€20,832 | +51.5% |
| Other amounts receivable | 41 | €3,413 | €2,215 | -€1,198 | -35.1% |
| Cash at bank and in hand | 54/58 | €676 | €2,468 | +€1,792 | +265% |
| Total equity and liabilities | 10/49 | €144,029 | €155,179 | +€11,150 | +7.7% |
| Equity | 10/15 | €11,039 | €14,914 | +€3,875 | +35.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,039 | €9,914 | +€3,875 | +64.2% |
| Distributable reserves | 133 | €6,039 | €9,914 | +€3,875 | +64.2% |
| Amounts payable | 17/49 | €132,990 | €140,265 | +€7,275 | +5.5% |
| Amounts payable after more than one year | 17 | €52,809 | €32,503 | -€20,306 | -38.5% |
| Financial debts | 170/4 | €52,809 | €32,503 | -€20,306 | -38.5% |
| Amounts payable within one year | 42/48 | €78,989 | €107,265 | +€28,276 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €19,459 | €20,306 | +€847 | +4.4% |
| Trade debts | 44 | €47,752 | €73,411 | +€25,659 | +53.7% |
| Suppliers | 440/4 | €47,752 | €73,411 | +€25,659 | +53.7% |
| Taxes, remuneration and social security | 45 | €2,517 | €6,532 | +€4,015 | +160% |
| Taxes | 450/3 | €2,517 | €6,532 | +€4,015 | +160% |
| Other amounts payable | 47/48 | €9,261 | €7,016 | -€2,245 | -24.2% |
| Accrued charges and deferred income | 492/3 | €1,192 | €497 | -€695 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,414 | €10,276 | -€4,138 | -28.7% |
| Other operating charges | 640/8 | €3,236 | €1,576 | -€1,660 | -51.3% |
| Gross operating margin | 9900 | €33,917 | €22,305 | -€11,612 | -34.2% |
| Operating profit (loss) | 9901 | €16,267 | €10,453 | -€5,814 | -35.7% |
| Financial charges | 65/66B | €8,528 | €3,876 | -€4,652 | -54.5% |
| Recurring financial charges | 65 | €8,528 | €3,876 | -€4,652 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €7,739 | €6,577 | -€1,162 | -15.0% |
| Income taxes | 67/77 | €1,700 | €2,702 | +€1,002 | +58.9% |
| Profit (loss) for the period | 9904 | €6,039 | €3,875 | -€2,164 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,039 | €3,875 | -€2,164 | -35.8% |
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 22 October 2026 via checked.be.