FAST & FRESH: 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.
FAST & FRESH
Largest movements
- Cash -€54,588
down €54,588 (-34.3%), from €159,142 to €104,554
mainly Contributions, distributions and other (-€401,645) and Investment in fixed assets (net) (-€25,344)
- Receivables within one year -€41,809
down €41,809 (-8.0%), from €520,947 to €479,138
of which Trade receivables: -€70,416
- Receivables after one year -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Reserves -€310,622
no longer reported in 2025 (was €310,622)
- Other debts +€218,645
up €218,645 (+119%), from €183,000 to €401,645
- Tax, wage and social debts -€17,004
down €17,004 (-20.8%), from €81,682 to €64,678
of which Remuneration and social security: -€17,652
- Trade debts -€15,316
down €15,316 (-5.8%), from €262,848 to €247,532
- Gross operating margin -€79,005
down €79,005 (-12.0%), from €659,075 to €580,071
- Staff costs +€59,474
up €59,474 (+17.0%), from €349,099 to €408,573
- Taxes -€34,101
down €34,101 (-47.8%), from €71,386 to €37,285
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 | €863,652 | €739,270 | -€124,382 | -14.4% |
| Fixed assets | 21/28 | €92,641 | €82,591 | -€10,050 | -10.8% |
| Intangible fixed assets | 21 | €9,489 | €4,281 | -€5,208 | -54.9% |
| Tangible fixed assets | 22/27 | €83,152 | €78,310 | -€4,842 | -5.8% |
| Plant, machinery and equipment | 23 | €55,717 | €42,525 | -€13,191 | -23.7% |
| Furniture and vehicles | 24 | €13,604 | €27,890 | +€14,286 | +105% |
| Other tangible fixed assets | 26 | €13,832 | €7,895 | -€5,937 | -42.9% |
| Current assets | 29/58 | €771,011 | €656,679 | -€114,332 | -14.8% |
| Amounts receivable after more than one year | 29 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Other amounts receivable | 291 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Stocks and contracts in progress | 3 | €6,729 | €7,161 | +€432 | +6.4% |
| Stocks | 30/36 | €6,729 | €7,161 | +€432 | +6.4% |
| Amounts receivable within one year | 40/41 | €520,947 | €479,138 | -€41,809 | -8.0% |
| Trade receivables | 40 | €422,869 | €352,453 | -€70,416 | -16.7% |
| Other amounts receivable | 41 | €98,077 | €126,685 | +€28,608 | +29.2% |
| Cash at bank and in hand | 54/58 | €159,142 | €104,554 | -€54,588 | -34.3% |
| Deferred charges and accrued income | 490/1 | €14,193 | €15,826 | +€1,633 | +11.5% |
| Total equity and liabilities | 10/49 | €863,652 | €739,270 | -€124,382 | -14.4% |
| Equity | 10/15 | €319,021 | €8,399 | -€310,622 | -97.4% |
| Contributions | 10/11 | €8,399 | €8,399 | = | 0.0% |
| Reserves | 13 | €310,622 | - | -€310,622 | |
| Distributable reserves | 133 | €310,622 | - | -€310,622 | |
| Amounts payable | 17/49 | €544,632 | €730,871 | +€186,240 | +34.2% |
| Amounts payable within one year | 42/48 | €544,632 | €730,871 | +€186,240 | +34.2% |
| Financial debts | 43 | €17,101 | €17,017 | -€85 | -0.5% |
| Credit institutions | 430/8 | €17,101 | €17,017 | -€85 | -0.5% |
| Trade debts | 44 | €262,848 | €247,532 | -€15,316 | -5.8% |
| Suppliers | 440/4 | €262,848 | €247,532 | -€15,316 | -5.8% |
| Taxes, remuneration and social security | 45 | €81,682 | €64,678 | -€17,004 | -20.8% |
| Taxes | 450/3 | €28,013 | €28,661 | +€648 | +2.3% |
| Remuneration and social security | 454/9 | €53,669 | €36,017 | -€17,652 | -32.9% |
| Other amounts payable | 47/48 | €183,000 | €401,645 | +€218,645 | +119% |
| Remuneration, social security and pensions | 62 | €349,099 | €408,573 | +€59,474 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,908 | €35,394 | -€2,514 | -6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,665 | €1,298 | -€1,367 | -51.3% |
| Other operating charges | 640/8 | €2,126 | €6,057 | +€3,931 | +185% |
| Non-recurring operating charges | 66A | - | €264 | +€264 | |
| Gross operating margin | 9900 | €659,075 | €580,071 | -€79,005 | -12.0% |
| Operating profit (loss) | 9901 | €267,278 | €128,484 | -€138,793 | -51.9% |
| Financial income | 75/76B | €2,880 | €2,471 | -€409 | -14.2% |
| Recurring financial income | 75 | €2,880 | €2,471 | -€409 | -14.2% |
| Financial charges | 65/66B | €2,443 | €2,647 | +€204 | +8.4% |
| Recurring financial charges | 65 | €2,443 | €2,647 | +€204 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €267,715 | €128,308 | -€139,407 | -52.1% |
| Income taxes | 67/77 | €71,386 | €37,285 | -€34,101 | -47.8% |
| Profit (loss) for the period | 9904 | €196,329 | €91,023 | -€105,306 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €196,329 | €91,023 | -€105,306 | -53.6% |
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 18 October 2026 via checked.be.