F 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.
F FOOD
Largest movements
- Stocks and contracts +€12,001
up €12,001 (+98.2%), from €12,223 to €24,224
- Receivables within one year +€11,174
up €11,174 (+351%), from €3,180 to €14,354
- Tangible fixed assets -€4,058
down €4,058 (-27.8%), from €14,608 to €10,550
of which Furniture and vehicles: -€3,718
- Cash -€3,129
down €3,129 (-52.3%), from €5,980 to €2,851
mainly Stocks and contracts (-€12,001) and Receivables within one year (-€11,174)
- Other debts +€33,327
up €33,327 (+476%), from €7,000 to €40,327
- Profit (loss) carried forward -€9,443
down €9,443 (-84.8%), from -€11,136 to -€20,579
- Trade debts -€7,952
down €7,952 (-54.6%), from €14,562 to €6,610
- Turnover -€10,718
down €10,718 (-6.0%), from €177,769 to €167,050
- Purchases and services -€5,985
down €5,985 (-3.4%), from €178,539 to €172,555
- Gross operating margin -€3,708
down €3,708 (-481%), from -€771 to -€4,478
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 | €36,141 | €52,128 | +€15,988 | +44.2% |
| Fixed assets | 21/28 | €14,758 | €10,700 | -€4,058 | -27.5% |
| Tangible fixed assets | 22/27 | €14,608 | €10,550 | -€4,058 | -27.8% |
| Plant, machinery and equipment | 23 | €1,360 | €1,020 | -€340 | -25.0% |
| Furniture and vehicles | 24 | €13,248 | €9,530 | -€3,718 | -28.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €21,383 | €41,428 | +€20,046 | +93.7% |
| Stocks and contracts in progress | 3 | €12,223 | €24,224 | +€12,001 | +98.2% |
| Stocks | 30/36 | €12,223 | €24,224 | +€12,001 | +98.2% |
| Amounts receivable within one year | 40/41 | €3,180 | €14,354 | +€11,174 | +351% |
| Trade receivables | 40 | €3,180 | €14,354 | +€11,174 | +351% |
| Cash at bank and in hand | 54/58 | €5,980 | €2,851 | -€3,129 | -52.3% |
| Total equity and liabilities | 10/49 | €36,141 | €52,128 | +€15,988 | +44.2% |
| Equity | 10/15 | €8,864 | -€579 | -€9,443 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,136 | -€20,579 | -€9,443 | -84.8% |
| Amounts payable | 17/49 | €27,277 | €52,707 | +€25,431 | +93.2% |
| Amounts payable within one year | 42/48 | €22,372 | €47,803 | +€25,431 | +114% |
| Trade debts | 44 | €14,562 | €6,610 | -€7,952 | -54.6% |
| Suppliers | 440/4 | €14,562 | €6,610 | -€7,952 | -54.6% |
| Taxes, remuneration and social security | 45 | €810 | €866 | +€56 | +6.9% |
| Taxes | 450/3 | €810 | €866 | +€56 | +6.9% |
| Other amounts payable | 47/48 | €7,000 | €40,327 | +€33,327 | +476% |
| Accrued charges and deferred income | 492/3 | €4,905 | €4,905 | = | 0.0% |
| Turnover | 70 | €177,769 | €167,050 | -€10,718 | -6.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €178,539 | €172,555 | -€5,985 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,433 | €4,058 | +€1,625 | +66.8% |
| Other operating charges | 640/8 | €261 | €549 | +€287 | +110% |
| Gross operating margin | 9900 | -€771 | -€4,478 | -€3,708 | -481% |
| Operating profit (loss) | 9901 | -€3,465 | -€9,086 | -€5,620 | -162% |
| Financial charges | 65/66B | €225 | €51 | -€174 | -77.5% |
| Recurring financial charges | 65 | €225 | €51 | -€174 | -77.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,690 | -€9,136 | -€5,446 | -148% |
| Income taxes | 67/77 | - | €307 | +€307 | |
| Profit (loss) for the period | 9904 | -€3,690 | -€9,443 | -€5,753 | -156% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,690 | -€9,443 | -€5,753 | -156% |
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 22 October 2026 via checked.be.