F&B Management: 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 Management
Largest movements
- Receivables within one year -€3,215
down €3,215 (-98.7%), from €3,256 to €41
of which Other amounts receivable: -€2,808
- Deferred charges and accrued income -€1,469
down €1,469 (-92.7%), from €1,584 to €116
- Cash +€1,126
up €1,126 (+155%), from €726 to €1,852
mainly Other debts (+€10,140) and Trade debts (+€5,092)
- Profit (loss) carried forward -€12,805
down €12,805 (-9.9%), from -€129,188 to -€141,994
- Other debts +€10,140
up €10,140 (+9.2%), from €110,170 to €120,310
- Tax, wage and social debts -€5,984
no longer reported in 2025 (was €5,984)
- Trade debts +€5,092
new in 2025: €5,092
- Turnover -€6,590
down €6,590 (-80.5%), from €8,186 to €1,596
- Gross operating margin -€6,178
down €6,178 (-169%), from -€3,664 to -€9,841
- Purchases and services -€412
down €412 (-3.5%), from €11,850 to €11,438
- Other operating charges +€277
up €277 (+10.6%), from €2,617 to €2,893
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 | €5,566 | €2,008 | -€3,557 | -63.9% |
| Current assets | 29/58 | €5,566 | €2,008 | -€3,557 | -63.9% |
| Amounts receivable within one year | 40/41 | €3,256 | €41 | -€3,215 | -98.7% |
| Trade receivables | 40 | €408 | - | -€408 | |
| Other amounts receivable | 41 | €2,849 | €41 | -€2,808 | -98.6% |
| Cash at bank and in hand | 54/58 | €726 | €1,852 | +€1,126 | +155% |
| Deferred charges and accrued income | 490/1 | €1,584 | €116 | -€1,469 | -92.7% |
| Total equity and liabilities | 10/49 | €5,566 | €2,008 | -€3,557 | -63.9% |
| Equity | 10/15 | -€110,588 | -€123,394 | -€12,805 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,188 | -€141,994 | -€12,805 | -9.9% |
| Amounts payable | 17/49 | €116,154 | €125,402 | +€9,248 | +8.0% |
| Amounts payable within one year | 42/48 | €116,154 | €125,402 | +€9,248 | +8.0% |
| Trade debts | 44 | - | €5,092 | +€5,092 | |
| Suppliers | 440/4 | - | €5,092 | +€5,092 | |
| Taxes, remuneration and social security | 45 | €5,984 | - | -€5,984 | |
| Taxes | 450/3 | €5,984 | - | -€5,984 | |
| Other amounts payable | 47/48 | €110,170 | €120,310 | +€10,140 | +9.2% |
| Turnover | 70 | €8,186 | €1,596 | -€6,590 | -80.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,850 | €11,438 | -€412 | -3.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €2,617 | €2,893 | +€277 | +10.6% |
| Gross operating margin | 9900 | -€3,664 | -€9,841 | -€6,178 | -169% |
| Operating profit (loss) | 9901 | -€6,280 | -€12,735 | -€6,454 | -103% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €63 | €71 | +€8 | +12.2% |
| Recurring financial charges | 65 | €63 | €71 | +€8 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,343 | -€12,805 | -€6,462 | -102% |
| Profit (loss) for the period | 9904 | -€6,343 | -€12,805 | -€6,462 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,343 | -€12,805 | -€6,462 | -102% |
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 16 October 2026 via checked.be.