FALAFEL-TOP: 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.
FALAFEL-TOP
Largest movements
- Receivables within one year +€9,268
up €9,268 (+118%), from €7,863 to €17,131
of which Other amounts receivable: +€8,747
- Cash +€290
up €290 (+13.7%), from €2,122 to €2,412
mainly Net result for the year (+€8,656) and Advances received (+€1,000)
- Profit (loss) carried forward +€8,656
up €8,656 (+84.3%), from €10,265 to €18,921
- Advances received +€1,000
new in 2025: €1,000
- Tax, wage and social debts -€694
down €694 (-30.6%), from €2,270 to €1,576
of which Taxes: -€619
- Trade debts +€596
new in 2025: €596
- Purchases and services -€13,891
down €13,891 (-15.0%), from €92,534 to €78,644
- Staff costs +€2,419
up €2,419 (+14.7%), from €16,477 to €18,896
- Gross operating margin -€1,736
down €1,736 (-5.7%), from €30,493 to €28,757
- Other operating charges -€1,576
down €1,576 (-59.8%), from €2,637 to €1,061
- Write-downs -€1,370
down €1,370, from €685 to -€685
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 | €12,535 | €22,093 | +€9,558 | +76.2% |
| Fixed assets | 21/28 | €2,550 | €2,550 | = | 0.0% |
| Financial fixed assets | 28 | €2,550 | €2,550 | = | 0.0% |
| Current assets | 29/58 | €9,985 | €19,543 | +€9,558 | +95.7% |
| Amounts receivable within one year | 40/41 | €7,863 | €17,131 | +€9,268 | +118% |
| Trade receivables | 40 | €3,532 | €4,053 | +€521 | +14.7% |
| Other amounts receivable | 41 | €4,330 | €13,077 | +€8,747 | +202% |
| Cash at bank and in hand | 54/58 | €2,122 | €2,412 | +€290 | +13.7% |
| Total equity and liabilities | 10/49 | €12,535 | €22,093 | +€9,558 | +76.2% |
| Equity | 10/15 | €10,265 | €18,921 | +€8,656 | +84.3% |
| Profit (loss) carried forward | 14 | €10,265 | €18,921 | +€8,656 | +84.3% |
| Amounts payable | 17/49 | €2,270 | €3,172 | +€902 | +39.7% |
| Amounts payable within one year | 42/48 | €2,270 | €3,172 | +€902 | +39.7% |
| Trade debts | 44 | - | €596 | +€596 | |
| Suppliers | 440/4 | - | €596 | +€596 | |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €2,270 | €1,576 | -€694 | -30.6% |
| Taxes | 450/3 | €793 | €174 | -€619 | -78.0% |
| Remuneration and social security | 454/9 | €1,477 | €1,402 | -€75 | -5.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €92,534 | €78,644 | -€13,891 | -15.0% |
| Remuneration, social security and pensions | 62 | €16,477 | €18,896 | +€2,419 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €685 | +€685 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €685 | -€685 | -€1,370 | |
| Other operating charges | 640/8 | €2,637 | €1,061 | -€1,576 | -59.8% |
| Gross operating margin | 9900 | €30,493 | €28,757 | -€1,736 | -5.7% |
| Operating profit (loss) | 9901 | €10,695 | €8,801 | -€1,894 | -17.7% |
| Financial charges | 65/66B | €430 | €145 | -€285 | -66.3% |
| Recurring financial charges | 65 | €430 | €145 | -€285 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €10,265 | €8,656 | -€1,609 | -15.7% |
| Profit (loss) for the period | 9904 | €10,265 | €8,656 | -€1,609 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,265 | €8,656 | -€1,609 | -15.7% |
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 30 October 2026 via checked.be.