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
- Cash -€7,161
down €7,161 (-43.6%), from €16,439 to €9,278
mainly Debts after one year (-€12,888) and Stocks and contracts (-€4,449)
- Tangible fixed assets -€5,131
down €5,131 (-13.0%), from €39,404 to €34,272
of which Other tangible fixed assets: -€3,724
- Stocks and contracts +€4,449
up €4,449 (+105%), from €4,244 to €8,694
- Receivables within one year +€1,573
up €1,573 (+38.5%), from €4,090 to €5,663
of which Trade receivables: +€1,753
- Debts after one year -€12,888
down €12,888 (-29.3%), from €43,998 to €31,111
- Tax, wage and social debts +€5,160
up €5,160 (+143%), from €3,616 to €8,776
of which Remuneration and social security: +€4,675
- Profit (loss) carried forward +€4,207
up €4,207 (+18.8%), from -€22,397 to -€18,190
- Trade debts -€3,439
down €3,439 (-78.1%), from €4,405 to €965
- Gross operating margin +€31,408
up €31,408 (+125%), from €25,097 to €56,505
- Staff costs +€3,886
up €3,886 (+10.4%), from €37,356 to €41,242
- Depreciation +€584
up €584 (+12.2%), from €4,790 to €5,374
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 | €69,079 | €62,492 | -€6,587 | -9.5% |
| Formation expenses | 20 | €970 | €728 | -€243 | -25.0% |
| Fixed assets | 21/28 | €39,404 | €34,272 | -€5,131 | -13.0% |
| Tangible fixed assets | 22/27 | €39,404 | €34,272 | -€5,131 | -13.0% |
| Plant, machinery and equipment | 23 | €2,855 | €2,102 | -€753 | -26.4% |
| Furniture and vehicles | 24 | €2,920 | €2,266 | -€654 | -22.4% |
| Other tangible fixed assets | 26 | €33,629 | €29,904 | -€3,724 | -11.1% |
| Current assets | 29/58 | €28,705 | €27,492 | -€1,213 | -4.2% |
| Stocks and contracts in progress | 3 | €4,244 | €8,694 | +€4,449 | +105% |
| Stocks | 30/36 | €4,244 | €8,694 | +€4,449 | +105% |
| Amounts receivable within one year | 40/41 | €4,090 | €5,663 | +€1,573 | +38.5% |
| Trade receivables | 40 | €3,876 | €5,629 | +€1,753 | +45.2% |
| Other amounts receivable | 41 | €214 | €34 | -€180 | -84.1% |
| Cash at bank and in hand | 54/58 | €16,439 | €9,278 | -€7,161 | -43.6% |
| Deferred charges and accrued income | 490/1 | €3,932 | €3,858 | -€74 | -1.9% |
| Total equity and liabilities | 10/49 | €69,079 | €62,492 | -€6,587 | -9.5% |
| Equity | 10/15 | -€12,397 | -€8,190 | +€4,207 | +33.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,397 | -€18,190 | +€4,207 | +18.8% |
| Amounts payable | 17/49 | €81,476 | €70,682 | -€10,794 | -13.2% |
| Amounts payable after more than one year | 17 | €43,998 | €31,111 | -€12,888 | -29.3% |
| Financial debts | 170/4 | €43,998 | €31,111 | -€12,888 | -29.3% |
| Amounts payable within one year | 42/48 | €35,668 | €37,803 | +€2,135 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €12,648 | €12,888 | +€240 | +1.9% |
| Trade debts | 44 | €4,405 | €965 | -€3,439 | -78.1% |
| Suppliers | 440/4 | €4,405 | €965 | -€3,439 | -78.1% |
| Taxes, remuneration and social security | 45 | €3,616 | €8,776 | +€5,160 | +143% |
| Taxes | 450/3 | - | €485 | +€485 | |
| Remuneration and social security | 454/9 | €3,616 | €8,291 | +€4,675 | +129% |
| Other amounts payable | 47/48 | €15,000 | €15,174 | +€174 | +1.2% |
| Accrued charges and deferred income | 492/3 | €1,809 | €1,768 | -€41 | -2.3% |
| Remuneration, social security and pensions | 62 | €37,356 | €41,242 | +€3,886 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,790 | €5,374 | +€584 | +12.2% |
| Other operating charges | 640/8 | €3,016 | €2,964 | -€52 | -1.7% |
| Gross operating margin | 9900 | €25,097 | €56,505 | +€31,408 | +125% |
| Operating profit (loss) | 9901 | -€20,064 | €6,925 | +€26,989 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -70.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -70.0% |
| Financial charges | 65/66B | €2,333 | €2,718 | +€385 | +16.5% |
| Recurring financial charges | 65 | €2,333 | €2,718 | +€385 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,397 | €4,207 | +€26,604 | |
| Profit (loss) for the period | 9904 | -€22,397 | €4,207 | +€26,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,397 | €4,207 | +€26,604 |
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 20 October 2026 via checked.be.