CBA 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.
CBA FOOD
Largest movements
- Cash +€3,503
up €3,503 (+221%), from €1,589 to €5,092
mainly Other debts (+€3,827) and Receivables within one year (+€3,419)
- Receivables within one year -€3,419
down €3,419 (-49.3%), from €6,942 to €3,522
of which Other amounts receivable: -€3,419
- Tangible fixed assets -€3,391
down €3,391 (-44.7%), from €7,580 to €4,189
of which Plant, machinery and equipment: -€2,499
- Profit (loss) carried forward -€6,658
down €6,658 (-26.8%), from -€24,805 to -€31,463
- Other debts +€3,827
up €3,827 (+15.3%), from €25,075 to €28,903
- Trade debts -€477
down €477 (-66.9%), from €712 to €236
- Other operating charges -€14,920
no longer reported in 2025 (was €14,920)
- Gross operating margin +€2,880
up €2,880 (+52.3%), from -€5,511 to -€2,631
- Staff costs -€548
no longer reported in 2025 (was €548)
- Financial charges -€442
down €442 (-46.2%), from €957 to €515
- Financial income -€158
down €158 (-95.5%), from €165 to €8
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 | €16,110 | €12,804 | -€3,307 | -20.5% |
| Fixed assets | 21/28 | €7,580 | €4,189 | -€3,391 | -44.7% |
| Tangible fixed assets | 22/27 | €7,580 | €4,189 | -€3,391 | -44.7% |
| Plant, machinery and equipment | 23 | €4,806 | €2,307 | -€2,499 | -52.0% |
| Other tangible fixed assets | 26 | €2,774 | €1,882 | -€892 | -32.2% |
| Current assets | 29/58 | €8,530 | €8,614 | +€84 | +1.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €6,942 | €3,522 | -€3,419 | -49.3% |
| Trade receivables | 40 | €3,508 | €3,508 | = | 0.0% |
| Other amounts receivable | 41 | €3,434 | €15 | -€3,419 | -99.6% |
| Cash at bank and in hand | 54/58 | €1,589 | €5,092 | +€3,503 | +221% |
| Total equity and liabilities | 10/49 | €16,110 | €12,804 | -€3,307 | -20.5% |
| Equity | 10/15 | -€9,805 | -€16,463 | -€6,658 | -67.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,805 | -€31,463 | -€6,658 | -26.8% |
| Amounts payable | 17/49 | €25,916 | €29,266 | +€3,351 | +12.9% |
| Amounts payable within one year | 42/48 | €25,916 | €29,266 | +€3,351 | +12.9% |
| Trade debts | 44 | €712 | €236 | -€477 | -66.9% |
| Suppliers | 440/4 | €712 | €236 | -€477 | -66.9% |
| Taxes, remuneration and social security | 45 | €128 | €128 | = | 0.0% |
| Taxes | 450/3 | €128 | €128 | = | 0.0% |
| Other amounts payable | 47/48 | €25,075 | €28,903 | +€3,827 | +15.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €548 | - | -€548 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,391 | €3,391 | -€0 | 0.0% |
| Other operating charges | 640/8 | €14,920 | - | -€14,920 | |
| Gross operating margin | 9900 | -€5,511 | -€2,631 | +€2,880 | +52.3% |
| Operating profit (loss) | 9901 | -€24,370 | -€6,022 | +€18,348 | +75.3% |
| Financial income | 75/76B | €165 | €8 | -€158 | -95.5% |
| Recurring financial income | 75 | €165 | €8 | -€158 | -95.5% |
| Financial charges | 65/66B | €957 | €515 | -€442 | -46.2% |
| Recurring financial charges | 65 | €957 | €515 | -€442 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,162 | -€6,530 | +€18,632 | +74.0% |
| Income taxes | 67/77 | - | €128 | +€128 | |
| Profit (loss) for the period | 9904 | -€25,162 | -€6,658 | +€18,504 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,162 | -€6,658 | +€18,504 | +73.5% |
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 15 October 2026 via checked.be.