Codling food & event solutions: 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.
Codling food & event solutions
Largest movements
- Deferred charges and accrued income +€11,100
new in 2025: €11,100
- Receivables within one year -€3,145
down €3,145 (-6.9%), from €45,555 to €42,410
of which Trade receivables: -€4,362
- Cash +€2,189
up €2,189, from €0 to €2,189
mainly Tax, wage and social debts (+€6,667) and Net result for the year (+€6,617)
- Tax, wage and social debts +€6,667
up €6,667 (+62.7%), from €10,633 to €17,300
- Reserves +€6,617
up €6,617 (+21.0%), from €31,569 to €38,185
- Short-term financial debts -€4,295
down €4,295 (-100%), from €4,295 to €0
- Gross operating margin -€12,300
down €12,300 (-57.3%), from €21,477 to €9,177
- Taxes -€5,694
down €5,694 (-65.5%), from €8,691 to €2,997
- Depreciation -€337
down €337 (-34.4%), from €980 to €643
- Other operating charges -€216
down €216 (-10.7%), from €2,027 to €1,811
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 | €71,198 | €80,699 | +€9,501 | +13.3% |
| Fixed assets | 21/28 | €643 | €0 | -€643 | -100% |
| Tangible fixed assets | 22/27 | €643 | €0 | -€643 | -100% |
| Furniture and vehicles | 24 | €643 | €0 | -€643 | -100% |
| Current assets | 29/58 | €70,555 | €80,699 | +€10,144 | +14.4% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,555 | €42,410 | -€3,145 | -6.9% |
| Trade receivables | 40 | €17,677 | €13,314 | -€4,362 | -24.7% |
| Other amounts receivable | 41 | €27,878 | €29,096 | +€1,217 | +4.4% |
| Cash at bank and in hand | 54/58 | €0 | €2,189 | +€2,189 | |
| Deferred charges and accrued income | 490/1 | - | €11,100 | +€11,100 | |
| Total equity and liabilities | 10/49 | €71,198 | €80,699 | +€9,501 | +13.3% |
| Equity | 10/15 | €50,169 | €56,785 | +€6,617 | +13.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,569 | €38,185 | +€6,617 | +21.0% |
| Distributable reserves | 133 | €31,569 | €38,185 | +€6,617 | +21.0% |
| Amounts payable | 17/49 | €21,029 | €23,914 | +€2,885 | +13.7% |
| Amounts payable within one year | 42/48 | €21,029 | €23,914 | +€2,885 | +13.7% |
| Financial debts | 43 | €4,295 | €0 | -€4,295 | -100% |
| Credit institutions | 430/8 | €4,295 | €0 | -€4,295 | -100% |
| Trade debts | 44 | €6,101 | €6,614 | +€513 | +8.4% |
| Suppliers | 440/4 | €6,101 | €6,614 | +€513 | +8.4% |
| Taxes, remuneration and social security | 45 | €10,633 | €17,300 | +€6,667 | +62.7% |
| Taxes | 450/3 | €10,633 | €17,300 | +€6,667 | +62.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €643 | -€337 | -34.4% |
| Other operating charges | 640/8 | €2,027 | €1,811 | -€216 | -10.7% |
| Gross operating margin | 9900 | €21,477 | €9,177 | -€12,300 | -57.3% |
| Operating profit (loss) | 9901 | €18,470 | €6,724 | -€11,747 | -63.6% |
| Financial income | 75/76B | €3,078 | €3,055 | -€24 | -0.8% |
| Recurring financial income | 75 | €3,078 | €3,055 | -€24 | -0.8% |
| Financial charges | 65/66B | €117 | €165 | +€47 | +40.4% |
| Recurring financial charges | 65 | €117 | €165 | +€47 | +40.4% |
| Profit (loss) for the period before taxes | 9903 | €21,431 | €9,614 | -€11,818 | -55.1% |
| Income taxes | 67/77 | €8,691 | €2,997 | -€5,694 | -65.5% |
| Profit (loss) for the period | 9904 | €12,740 | €6,617 | -€6,124 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,740 | €6,617 | -€6,124 | -48.1% |
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 30 October 2026 via checked.be.