F&B CARE: 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.
F&B CARE
Largest movements
- Cash +€13,412
up €13,412 (+26.6%), from €50,440 to €63,852
mainly Net result for the year (+€13,206) and Other debts (+€2,605)
- Tangible fixed assets -€2,490
no longer reported in 2025 (was €2,490)
- Reserves +€13,206
up €13,206 (+35.8%), from €36,924 to €50,129
of which Distributable reserves: +€13,206
- Tax, wage and social debts -€5,102
down €5,102 (-43.6%), from €11,692 to €6,591
of which Remuneration and social security: -€3,493
- Other debts +€2,605
new in 2025: €2,605
- Trade debts -€1,784
down €1,784 (-42.9%), from €4,159 to €2,375
- Accrued charges and deferred income +€1,020
new in 2025: €1,020
- Taxes -€5,332
down €5,332 (-37.7%), from €14,159 to €8,827
- Depreciation -€1,886
no longer reported in 2025 (was €1,886)
- Gross operating margin +€1,837
up €1,837 (+7.4%), from €24,920 to €26,757
- Staff costs +€688
new in 2025: €688
- Other operating charges +€275
up €275 (+13.4%), from €2,047 to €2,323
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.
Cash bridge derived
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 | €54,775 | €64,720 | +€9,945 | +18.2% |
| Fixed assets | 21/28 | €2,490 | - | -€2,490 | |
| Tangible fixed assets | 22/27 | €2,490 | - | -€2,490 | |
| Furniture and vehicles | 24 | €2,490 | - | -€2,490 | |
| Current assets | 29/58 | €52,285 | €64,720 | +€12,435 | +23.8% |
| Amounts receivable within one year | 40/41 | €404 | - | -€404 | |
| Other amounts receivable | 41 | €404 | - | -€404 | |
| Cash at bank and in hand | 54/58 | €50,440 | €63,852 | +€13,412 | +26.6% |
| Deferred charges and accrued income | 490/1 | €1,441 | €868 | -€573 | -39.7% |
| Total equity and liabilities | 10/49 | €54,775 | €64,720 | +€9,945 | +18.2% |
| Equity | 10/15 | €38,924 | €52,129 | +€13,206 | +33.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Contributions outside capital | 11 | - | €2,000 | +€2,000 | |
| Other | 1109/19 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €36,924 | €50,129 | +€13,206 | +35.8% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €36,724 | €49,929 | +€13,206 | +36.0% |
| Amounts payable | 17/49 | €15,852 | €12,591 | -€3,261 | -20.6% |
| Amounts payable within one year | 42/48 | €15,852 | €11,571 | -€4,281 | -27.0% |
| Trade debts | 44 | €4,159 | €2,375 | -€1,784 | -42.9% |
| Suppliers | 440/4 | €4,159 | €2,375 | -€1,784 | -42.9% |
| Taxes, remuneration and social security | 45 | €11,692 | €6,591 | -€5,102 | -43.6% |
| Taxes | 450/3 | €8,199 | €6,591 | -€1,609 | -19.6% |
| Remuneration and social security | 454/9 | €3,493 | - | -€3,493 | |
| Other amounts payable | 47/48 | - | €2,605 | +€2,605 | |
| Accrued charges and deferred income | 492/3 | - | €1,020 | +€1,020 | |
| Remuneration, social security and pensions | 62 | - | €688 | +€688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,886 | - | -€1,886 | |
| Other operating charges | 640/8 | €2,047 | €2,323 | +€275 | +13.4% |
| Non-recurring operating charges | 66A | - | €1,990 | +€1,990 | |
| Gross operating margin | 9900 | €24,920 | €26,757 | +€1,837 | +7.4% |
| Operating profit (loss) | 9901 | €20,987 | €21,756 | +€769 | +3.7% |
| Financial income | 75/76B | €315 | €331 | +€16 | +5.1% |
| Recurring financial income | 75 | €315 | €331 | +€16 | +5.1% |
| Financial charges | 65/66B | €139 | €54 | -€85 | -61.1% |
| Recurring financial charges | 65 | €139 | €54 | -€85 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €21,163 | €22,033 | +€870 | +4.1% |
| Income taxes | 67/77 | €14,159 | €8,827 | -€5,332 | -37.7% |
| Profit (loss) for the period | 9904 | €7,004 | €13,206 | +€6,202 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,004 | €13,206 | +€6,202 | +88.6% |
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 12 October 2026 via checked.be.