DAY 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.
DAY FOOD
Largest movements
- Receivables within one year -€115,076
down €115,076 (-8.3%), from €1.4m to €1.3m
of which Other amounts receivable: -€119,479
- Cash -€46,493
down €46,493 (-24.5%), from €189,698 to €143,205
mainly Debts after one year (-€130,005) and Investment in fixed assets (net) (-€60,163)
- Debts after one year -€130,005
down €130,005 (-59.9%), from €217,001 to €86,997
- Other debts -€50,000
no longer reported in 2025 (was €50,000)
- Gross operating margin -€260,829
down €260,829 (-13.7%), from €1.9m to €1.6m
- Depreciation -€167,423
down €167,423 (-76.2%), from €219,687 to €52,263
- Staff costs -€97,892
down €97,892 (-5.9%), from €1.7m to €1.6m
- Financial income -€72,979
no longer reported in 2025 (was €72,979)
- Taxes -€66,326
down €66,326 (-80.9%), from €81,944 to €15,618
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 | €2,725,298 | €2,545,889 | -€179,409 | -6.6% |
| Fixed assets | 21/28 | €498,803 | €506,702 | +€7,899 | +1.6% |
| Tangible fixed assets | 22/27 | €498,224 | €506,123 | +€7,899 | +1.6% |
| Land and buildings | 22 | €151,301 | €151,301 | = | 0.0% |
| Plant, machinery and equipment | 23 | €260,952 | €262,240 | +€1,288 | +0.5% |
| Furniture and vehicles | 24 | €56,343 | €47,111 | -€9,231 | -16.4% |
| Other tangible fixed assets | 26 | €29,628 | €45,470 | +€15,843 | +53.5% |
| Financial fixed assets | 28 | €579 | €579 | = | 0.0% |
| Current assets | 29/58 | €2,226,496 | €2,039,187 | -€187,308 | -8.4% |
| Stocks and contracts in progress | 3 | €618,225 | €616,523 | -€1,702 | -0.3% |
| Stocks | 30/36 | €618,225 | €616,523 | -€1,702 | -0.3% |
| Amounts receivable within one year | 40/41 | €1,394,537 | €1,279,460 | -€115,076 | -8.3% |
| Trade receivables | 40 | €84,680 | €89,083 | +€4,403 | +5.2% |
| Other amounts receivable | 41 | €1,309,856 | €1,190,377 | -€119,479 | -9.1% |
| Cash at bank and in hand | 54/58 | €189,698 | €143,205 | -€46,493 | -24.5% |
| Deferred charges and accrued income | 490/1 | €24,036 | - | -€24,036 | |
| Total equity and liabilities | 10/49 | €2,725,298 | €2,545,889 | -€179,409 | -6.6% |
| Equity | 10/15 | €585,423 | €597,554 | +€12,131 | +2.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €110,653 | €110,653 | = | 0.0% |
| Distributable reserves | 133 | €110,653 | €110,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,770 | €286,901 | +€12,131 | +4.4% |
| Amounts payable | 17/49 | €2,139,875 | €1,948,335 | -€191,540 | -9.0% |
| Amounts payable after more than one year | 17 | €217,001 | €86,997 | -€130,005 | -59.9% |
| Financial debts | 170/4 | €217,001 | €86,997 | -€130,005 | -59.9% |
| Amounts payable within one year | 42/48 | €1,922,874 | €1,861,338 | -€61,536 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €49,521 | €30,100 | -€19,421 | -39.2% |
| Trade debts | 44 | €1,718,005 | €1,704,846 | -€13,159 | -0.8% |
| Suppliers | 440/4 | €1,718,005 | €1,704,846 | -€13,159 | -0.8% |
| Taxes, remuneration and social security | 45 | €105,348 | €126,393 | +€21,045 | +20.0% |
| Taxes | 450/3 | - | €8,294 | +€8,294 | |
| Remuneration and social security | 454/9 | €105,348 | €118,099 | +€12,751 | +12.1% |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Remuneration, social security and pensions | 62 | €1,656,463 | €1,558,571 | -€97,892 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €219,687 | €52,263 | -€167,423 | -76.2% |
| Other operating charges | 640/8 | €22,174 | €2,253 | -€19,920 | -89.8% |
| Gross operating margin | 9900 | €1,898,556 | €1,637,726 | -€260,829 | -13.7% |
| Operating profit (loss) | 9901 | €232 | €24,638 | +€24,406 | +10,510% |
| Financial income | 75/76B | €72,979 | - | -€72,979 | |
| Recurring financial income | 75 | €72,979 | - | -€72,979 | |
| Financial charges | 65/66B | €2,489 | €1,889 | -€600 | -24.1% |
| Recurring financial charges | 65 | €2,489 | €1,889 | -€600 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €70,722 | €22,749 | -€47,973 | -67.8% |
| Transfer from deferred taxes | 780 | €24,326 | - | -€24,326 | |
| Income taxes | 67/77 | €81,944 | €15,618 | -€66,326 | -80.9% |
| Profit (loss) for the period | 9904 | €13,105 | €7,131 | -€5,973 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,105 | €7,131 | -€5,973 | -45.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.