FEED & FOOD MANAGEMENT: what changed
What changed
FEED & FOOD MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€98,132
2024 · €73,110+€25,022
Equity
€330,013
2024 · €231,882+€98,132
Cash
€109,245
2024 · €34,664+€74,580
Balance sheet total
€406,161
2024 · €348,792+€57,370
Largest movements
Assets
- Cash +€74,580
up €74,580 (+215%), from €34,664 to €109,245
mainly Net result for the year (+€98,132) and Depreciation (+€42,836)
- Tangible fixed assets -€42,935
down €42,935 (-28.6%), from €149,982 to €107,047
of which Land and buildings: -€25,397
- Current investments +€40,297
up €40,297 (+88.6%), from €45,484 to €85,782
- Receivables within one year -€14,955
down €14,955 (-90.8%), from €16,467 to €1,513
Equity and liabilities
- Reserves +€98,132
up €98,132 (+43.5%), from €225,682 to €323,813
- Other debts -€29,851
down €29,851 (-82.0%), from €36,406 to €6,555
- Debts after one year -€11,036
down €11,036 (-30.3%), from €36,424 to €25,388
Income statement
- Gross operating margin +€41,248
up €41,248 (+24.4%), from €169,174 to €210,422
- Financial charges +€19,427
up €19,427 (+272%), from €7,142 to €26,569
- Taxes +€7,840
up €7,840 (+20.5%), from €38,175 to €46,015
- Depreciation -€5,691
down €5,691 (-11.7%), from €48,527 to €42,836
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€73,110
Gross operating margin
+€41,248
Depreciation
+€5,691
Other operating charges
+€1,458
Other operating items
+€2,860
Financial income
+€1,032
Financial charges
-€19,427
Taxes
-€7,840
Result 2025
€98,132
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€126,310
Investment
-€40,198
Financing
-€11,531
Cash 2024
€34,664
From operations (derived)
+€126,310
Net result for the year
+€98,132
Depreciation
+€42,836
Receivables within one year
+€14,955
Deferred charges and accrued income
-€382
Trade debts
+€2,388
Tax, wage and social debts
-€1,768
Other debts
-€29,851
Investment (derived)
-€40,198
Investment in fixed assets (net)
+€99
Current investments
-€40,297
Financing
-€11,531
Debts after one year
-€11,036
Current portion of long-term debt
-€495
Cash 2025
€109,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348,792 | €406,161 | +€57,370 | +16.4% |
| Fixed assets | 21/28 | €249,982 | €207,047 | -€42,935 | -17.2% |
| Tangible fixed assets | 22/27 | €149,982 | €107,047 | -€42,935 | -28.6% |
| Land and buildings | 22 | €85,348 | €59,952 | -€25,397 | -29.8% |
| Plant, machinery and equipment | 23 | €8,940 | €6,940 | -€2,000 | -22.4% |
| Furniture and vehicles | 24 | €9,385 | €4,968 | -€4,417 | -47.1% |
| Leasing and similar rights | 25 | €46,308 | €35,187 | -€11,121 | -24.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €98,810 | €199,114 | +€100,304 | +102% |
| Amounts receivable within one year | 40/41 | €16,467 | €1,513 | -€14,955 | -90.8% |
| Trade receivables | 40 | €16,467 | €1,513 | -€14,955 | -90.8% |
| Current investments | 50/53 | €45,484 | €85,782 | +€40,297 | +88.6% |
| Cash at bank and in hand | 54/58 | €34,664 | €109,245 | +€74,580 | +215% |
| Deferred charges and accrued income | 490/1 | €2,194 | €2,576 | +€382 | +17.4% |
| Total equity and liabilities | 10/49 | €348,792 | €406,161 | +€57,370 | +16.4% |
| Equity | 10/15 | €231,882 | €330,013 | +€98,132 | +42.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €225,682 | €323,813 | +€98,132 | +43.5% |
| Distributable reserves | 133 | €225,682 | €323,813 | +€98,132 | +43.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,910 | €76,148 | -€40,762 | -34.9% |
| Amounts payable after more than one year | 17 | €36,424 | €25,388 | -€11,036 | -30.3% |
| Financial debts | 170/4 | €36,424 | €25,388 | -€11,036 | -30.3% |
| Amounts payable within one year | 42/48 | €73,510 | €43,784 | -€29,726 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €11,777 | €11,282 | -€495 | -4.2% |
| Trade debts | 44 | €338 | €2,726 | +€2,388 | +706% |
| Suppliers | 440/4 | €338 | €2,726 | +€2,388 | +706% |
| Taxes, remuneration and social security | 45 | €24,988 | €23,220 | -€1,768 | -7.1% |
| Taxes | 450/3 | €24,988 | €23,220 | -€1,768 | -7.1% |
| Other amounts payable | 47/48 | €36,406 | €6,555 | -€29,851 | -82.0% |
| Accrued charges and deferred income | 492/3 | €6,976 | €6,976 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,527 | €42,836 | -€5,691 | -11.7% |
| Other operating charges | 640/8 | €8,600 | €7,142 | -€1,458 | -17.0% |
| Non-recurring operating charges | 66A | €2,910 | €50 | -€2,860 | -98.3% |
| Gross operating margin | 9900 | €169,174 | €210,422 | +€41,248 | +24.4% |
| Operating profit (loss) | 9901 | €109,137 | €160,394 | +€51,257 | +47.0% |
| Financial income | 75/76B | €9,290 | €10,322 | +€1,032 | +11.1% |
| Recurring financial income | 75 | €9,290 | €10,322 | +€1,032 | +11.1% |
| Financial charges | 65/66B | €7,142 | €26,569 | +€19,427 | +272% |
| Recurring financial charges | 65 | €7,142 | €26,569 | +€19,427 | +272% |
| Profit (loss) for the period before taxes | 9903 | €111,285 | €144,147 | +€32,862 | +29.5% |
| Income taxes | 67/77 | €38,175 | €46,015 | +€7,840 | +20.5% |
| Profit (loss) for the period | 9904 | €73,110 | €98,132 | +€25,022 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,110 | €98,132 | +€25,022 | +34.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.