CT 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.
CT FOOD
Largest movements
- Cash -€47,620
down €47,620 (-86.4%), from €55,087 to €7,467
mainly Net result for the year (-€127,798) and Receivables within one year (-€24,299)
- Receivables within one year +€24,299
up €24,299 (+176%), from €13,789 to €38,089
of which Trade receivables: +€36,869
- Deferred charges and accrued income -€7,500
no longer reported in 2025 (was €7,500)
- Profit (loss) carried forward -€127,798
down €127,798 (-295%), from -€43,267 to -€171,065
- Trade debts +€57,225
up €57,225 (+95.2%), from €60,083 to €117,308
- Advances received +€42,378
new in 2025: €42,378
- Tax, wage and social debts -€4,497
down €4,497 (-4.1%), from €109,459 to €104,961
of which Taxes: -€39,518
- Other debts +€1,636
new in 2025: €1,636
- Turnover -€315,289
down €315,289 (-33.7%), from €936,300 to €621,011
- Purchases and services -€226,849
down €226,849 (-30.5%), from €743,275 to €516,427
- Gross operating margin -€88,440
down €88,440 (-45.8%), from €193,025 to €104,585
- Staff costs -€20,506
down €20,506 (-10.0%), from €204,620 to €184,113
- Other operating charges +€10,139
up €10,139 (+434%), from €2,334 to €12,473
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 | €131,275 | €100,219 | -€31,056 | -23.7% |
| Fixed assets | 21/28 | €50,111 | €49,545 | -€566 | -1.1% |
| Tangible fixed assets | 22/27 | €49,871 | €49,305 | -€566 | -1.1% |
| Plant, machinery and equipment | 23 | €17,100 | €21,050 | +€3,950 | +23.1% |
| Furniture and vehicles | 24 | €32,771 | €28,255 | -€4,516 | -13.8% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €81,164 | €50,674 | -€30,490 | -37.6% |
| Stocks and contracts in progress | 3 | €4,788 | €5,119 | +€331 | +6.9% |
| Stocks | 30/36 | €4,788 | €5,119 | +€331 | +6.9% |
| Amounts receivable within one year | 40/41 | €13,789 | €38,089 | +€24,299 | +176% |
| Trade receivables | 40 | - | €36,869 | +€36,869 | |
| Other amounts receivable | 41 | €13,789 | €1,219 | -€12,570 | -91.2% |
| Cash at bank and in hand | 54/58 | €55,087 | €7,467 | -€47,620 | -86.4% |
| Deferred charges and accrued income | 490/1 | €7,500 | - | -€7,500 | |
| Total equity and liabilities | 10/49 | €131,275 | €100,219 | -€31,056 | -23.7% |
| Equity | 10/15 | -€38,267 | -€166,065 | -€127,798 | -334% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,267 | -€171,065 | -€127,798 | -295% |
| Amounts payable | 17/49 | €169,542 | €266,284 | +€96,743 | +57.1% |
| Amounts payable within one year | 42/48 | €169,542 | €266,284 | +€96,743 | +57.1% |
| Trade debts | 44 | €60,083 | €117,308 | +€57,225 | +95.2% |
| Suppliers | 440/4 | €60,083 | €117,308 | +€57,225 | +95.2% |
| Advances received on contracts in progress | 46 | - | €42,378 | +€42,378 | |
| Taxes, remuneration and social security | 45 | €109,459 | €104,961 | -€4,497 | -4.1% |
| Taxes | 450/3 | €58,129 | €18,612 | -€39,518 | -68.0% |
| Remuneration and social security | 454/9 | €51,329 | €86,350 | +€35,020 | +68.2% |
| Other amounts payable | 47/48 | - | €1,636 | +€1,636 | |
| Turnover | 70 | €936,300 | €621,011 | -€315,289 | -33.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €743,275 | €516,427 | -€226,849 | -30.5% |
| Remuneration, social security and pensions | 62 | €204,620 | €184,113 | -€20,506 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,802 | €17,166 | +€3,364 | +24.4% |
| Other operating charges | 640/8 | €2,334 | €12,473 | +€10,139 | +434% |
| Non-recurring operating charges | 66A | €11,046 | €13,158 | +€2,113 | +19.1% |
| Gross operating margin | 9900 | €193,025 | €104,585 | -€88,440 | -45.8% |
| Operating profit (loss) | 9901 | -€38,776 | -€122,325 | -€83,549 | -215% |
| Financial charges | 65/66B | €4,490 | €5,473 | +€982 | +21.9% |
| Recurring financial charges | 65 | €4,490 | €5,473 | +€982 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | -€43,267 | -€127,798 | -€84,531 | -195% |
| Profit (loss) for the period | 9904 | -€43,267 | -€127,798 | -€84,531 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,267 | -€127,798 | -€84,531 | -195% |
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 28 October 2026 via checked.be.