CE 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.
CE FOOD
Largest movements
- Cash -€125,382
down €125,382 (-30.1%), from €416,461 to €291,079
mainly Accrued charges and deferred income (-€182,806) and Investment in fixed assets (net) (-€139,108)
- Receivables within one year +€84,174
up €84,174 (+78.7%), from €106,923 to €191,097
of which Other amounts receivable: +€78,697
- Stocks and contracts +€76,250
up €76,250 (+22.7%), from €336,014 to €412,264
- Tangible fixed assets -€40,895
down €40,895 (-1.9%), from €2.2m to €2.2m
of which Plant, machinery and equipment: -€38,085
- Other debts +€210,764
new in 2025: €210,764
- Accrued charges and deferred income -€182,806
no longer reported in 2025 (was €182,806)
- Profit (loss) carried forward +€123,309
up €123,309 (+82.2%), from €150,030 to €273,340
- Debts after one year -€110,024
down €110,024 (-7.6%), from €1.4m to €1.3m
- Turnover +€6.5m
new in 2025: €6.5m
- Purchases and services +€5.4m
new in 2025: €5.4m
- Taxes +€84,869
up €84,869 (+8,666%), from €979 to €85,848
- Staff costs +€76,703
up €76,703 (+13.0%), from €589,289 to €665,991
- Gross operating margin +€66,647
up €66,647 (+6.4%), from €1.0m to €1.1m
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 | €3,060,614 | €3,055,702 | -€4,912 | -0.2% |
| Fixed assets | 21/28 | €2,197,059 | €2,156,164 | -€40,895 | -1.9% |
| Tangible fixed assets | 22/27 | €2,196,459 | €2,155,564 | -€40,895 | -1.9% |
| Land and buildings | 22 | €1,433,589 | €1,403,589 | -€30,000 | -2.1% |
| Plant, machinery and equipment | 23 | €428,982 | €390,897 | -€38,085 | -8.9% |
| Furniture and vehicles | 24 | €107,384 | €108,848 | +€1,464 | +1.4% |
| Other tangible fixed assets | 26 | €226,503 | €252,230 | +€25,726 | +11.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €863,555 | €899,539 | +€35,983 | +4.2% |
| Stocks and contracts in progress | 3 | €336,014 | €412,264 | +€76,250 | +22.7% |
| Stocks | 30/36 | €336,014 | €412,264 | +€76,250 | +22.7% |
| Amounts receivable within one year | 40/41 | €106,923 | €191,097 | +€84,174 | +78.7% |
| Trade receivables | 40 | €74,702 | €80,179 | +€5,477 | +7.3% |
| Other amounts receivable | 41 | €32,221 | €110,918 | +€78,697 | +244% |
| Cash at bank and in hand | 54/58 | €416,461 | €291,079 | -€125,382 | -30.1% |
| Deferred charges and accrued income | 490/1 | €4,158 | €5,099 | +€940 | +22.6% |
| Total equity and liabilities | 10/49 | €3,060,614 | €3,055,702 | -€4,912 | -0.2% |
| Equity | 10/15 | €589,365 | €712,674 | +€123,309 | +20.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €339,334 | €339,334 | = | 0.0% |
| Distributable reserves | 133 | €339,334 | €339,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,030 | €273,340 | +€123,309 | +82.2% |
| Amounts payable | 17/49 | €2,471,249 | €2,343,028 | -€128,221 | -5.2% |
| Amounts payable after more than one year | 17 | €1,440,460 | €1,330,436 | -€110,024 | -7.6% |
| Financial debts | 170/4 | €1,440,460 | €1,330,436 | -€110,024 | -7.6% |
| Amounts payable within one year | 42/48 | €847,983 | €1,012,593 | +€164,610 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €160,092 | €129,649 | -€30,443 | -19.0% |
| Trade debts | 44 | €588,028 | €591,948 | +€3,920 | +0.7% |
| Suppliers | 440/4 | €588,028 | €591,948 | +€3,920 | +0.7% |
| Taxes, remuneration and social security | 45 | €99,863 | €80,231 | -€19,632 | -19.7% |
| Taxes | 450/3 | €98,411 | €78,779 | -€19,632 | -19.9% |
| Remuneration and social security | 454/9 | €1,452 | €1,452 | = | 0.0% |
| Other amounts payable | 47/48 | - | €210,764 | +€210,764 | |
| Accrued charges and deferred income | 492/3 | €182,806 | - | -€182,806 | |
| Turnover | 70 | - | €6,501,362 | +€6.5m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €5,423,928 | +€5.4m | |
| Remuneration, social security and pensions | 62 | €589,289 | €665,991 | +€76,703 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,174 | €180,003 | +€4,829 | +2.8% |
| Other operating charges | 640/8 | €11,431 | €14,841 | +€3,410 | +29.8% |
| Non-recurring operating charges | 66A | - | €2,566 | +€2,566 | |
| Gross operating margin | 9900 | €1,037,322 | €1,103,968 | +€66,647 | +6.4% |
| Operating profit (loss) | 9901 | €261,429 | €240,567 | -€20,861 | -8.0% |
| Financial income | 75/76B | €802 | €1,469 | +€667 | +83.2% |
| Recurring financial income | 75 | €802 | €1,469 | +€667 | +83.2% |
| Financial charges | 65/66B | €26,722 | €32,879 | +€6,157 | +23.0% |
| Recurring financial charges | 65 | €26,722 | €32,879 | +€6,157 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €235,508 | €209,158 | -€26,351 | -11.2% |
| Income taxes | 67/77 | €979 | €85,848 | +€84,869 | +8,666% |
| Profit (loss) for the period | 9904 | €234,529 | €123,309 | -€111,220 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €234,529 | €123,309 | -€111,220 | -47.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.