DB 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.
DB FOOD
Largest movements
- Tangible fixed assets +€6,703
up €6,703 (+205%), from €3,266 to €9,969
of which Plant, machinery and equipment: +€9,158
- Cash -€1,814
down €1,814 (-43.3%), from €4,186 to €2,372
mainly Net result for the year (-€38,290) and Investment in fixed assets (net) (-€8,489)
- Other debts +€46,593
up €46,593 (+865%), from €5,386 to €51,980
- Profit (loss) carried forward -€38,290
down €38,290 (-193%), from -€19,791 to -€58,081
- Tax, wage and social debts -€2,600
no longer reported in 2024 (was €2,600)
of which Taxes: -€2,086
- Trade debts -€703
down €703 (-31.2%), from €2,256 to €1,553
- Gross operating margin -€53,288
down €53,288, from €19,919 to -€33,368
- Staff costs -€22,421
no longer reported in 2024 (was €22,421)
- Other operating charges -€882
no longer reported in 2024 (was €882)
- Depreciation +€569
up €569 (+48.9%), from €1,162 to €1,731
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,052 | €14,051 | +€4,999 | +55.2% |
| Fixed assets | 21/28 | €4,866 | €11,625 | +€6,759 | +139% |
| Tangible fixed assets | 22/27 | €3,266 | €9,969 | +€6,703 | +205% |
| Plant, machinery and equipment | 23 | €811 | €9,969 | +€9,158 | +1,129% |
| Other tangible fixed assets | 26 | €2,455 | - | -€2,455 | |
| Financial fixed assets | 28 | €1,600 | €1,656 | +€56 | +3.5% |
| Current assets | 29/58 | €4,186 | €2,426 | -€1,759 | -42.0% |
| Amounts receivable within one year | 40/41 | - | €55 | +€55 | |
| Other amounts receivable | 41 | - | €55 | +€55 | |
| Cash at bank and in hand | 54/58 | €4,186 | €2,372 | -€1,814 | -43.3% |
| Total equity and liabilities | 10/49 | €9,052 | €14,051 | +€4,999 | +55.2% |
| Equity | 10/15 | -€1,191 | -€39,481 | -€38,290 | -3,216% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,791 | -€58,081 | -€38,290 | -193% |
| Amounts payable | 17/49 | €10,242 | €53,532 | +€43,290 | +423% |
| Amounts payable within one year | 42/48 | €10,242 | €53,532 | +€43,290 | +423% |
| Trade debts | 44 | €2,256 | €1,553 | -€703 | -31.2% |
| Suppliers | 440/4 | €2,256 | €1,553 | -€703 | -31.2% |
| Taxes, remuneration and social security | 45 | €2,600 | - | -€2,600 | |
| Taxes | 450/3 | €2,086 | - | -€2,086 | |
| Remuneration and social security | 454/9 | €514 | - | -€514 | |
| Other amounts payable | 47/48 | €5,386 | €51,980 | +€46,593 | +865% |
| Remuneration, social security and pensions | 62 | €22,421 | - | -€22,421 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,162 | €1,731 | +€569 | +48.9% |
| Other operating charges | 640/8 | €882 | - | -€882 | |
| Non-recurring operating charges | 66A | - | €3,266 | +€3,266 | |
| Gross operating margin | 9900 | €19,919 | -€33,368 | -€53,288 | |
| Operating profit (loss) | 9901 | -€4,546 | -€38,365 | -€33,819 | -744% |
| Financial income | 75/76B | €413 | €310 | -€103 | -25.0% |
| Recurring financial income | 75 | €413 | €310 | -€103 | -25.0% |
| Financial charges | 65/66B | €153 | €235 | +€81 | +53.1% |
| Recurring financial charges | 65 | €153 | €235 | +€81 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,286 | -€38,290 | -€34,004 | -793% |
| Profit (loss) for the period | 9904 | -€4,286 | -€38,290 | -€34,004 | -793% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,286 | -€38,290 | -€34,004 | -793% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.