FIJNKOST DEBOU: 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.
FIJNKOST DEBOU
Largest movements
- Tangible fixed assets +€520,021
up €520,021 (+1,567%), from €33,190 to €553,211
of which Land and buildings: +€533,942
- Cash -€15,009
down €15,009 (-11.0%), from €136,186 to €121,177
mainly Investment in fixed assets (net) (-€595,088) and Contributions, distributions and other (-€53,804)
- Receivables within one year +€14,256
up €14,256 (+484%), from €2,946 to €17,202
of which Other amounts receivable: +€8,979
- Stocks and contracts +€12,367
up €12,367 (+188%), from €6,583 to €18,950
- Debts after one year +€495,760
new in 2025: €495,760
of which Financial debts: +€443,333
- Current portion of long-term debt +€31,667
new in 2025: €31,667
- Other debts +€27,647
up €27,647 (+104%), from €26,505 to €54,152
- Tax, wage and social debts -€14,637
down €14,637 (-47.1%), from €31,087 to €16,450
of which Taxes: -€19,548
- Reserves -€12,746
down €12,746 (-7.9%), from €161,620 to €148,874
- Turnover +€944,326
new in 2025: €944,326
- Purchases and services +€716,581
new in 2025: €716,581
- Depreciation +€45,629
up €45,629 (+155%), from €29,439 to €75,068
- Gross operating margin +€35,231
up €35,231 (+17.3%), from €204,225 to €239,456
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 | €241,463 | €770,319 | +€528,856 | +219% |
| Fixed assets | 21/28 | €33,190 | €553,211 | +€520,021 | +1,567% |
| Tangible fixed assets | 22/27 | €33,190 | €553,211 | +€520,021 | +1,567% |
| Land and buildings | 22 | €219 | €534,161 | +€533,942 | +243,809% |
| Plant, machinery and equipment | 23 | €16,110 | €11,534 | -€4,576 | -28.4% |
| Furniture and vehicles | 24 | €2,591 | €7,515 | +€4,924 | +190% |
| Leasing and similar rights | 25 | €14,270 | €0 | -€14,270 | -100% |
| Current assets | 29/58 | €208,273 | €217,108 | +€8,835 | +4.2% |
| Stocks and contracts in progress | 3 | €6,583 | €18,950 | +€12,367 | +188% |
| Stocks | 30/36 | €6,583 | €18,950 | +€12,367 | +188% |
| Amounts receivable within one year | 40/41 | €2,946 | €17,202 | +€14,256 | +484% |
| Trade receivables | 40 | €2,946 | €8,223 | +€5,277 | +179% |
| Other amounts receivable | 41 | - | €8,979 | +€8,979 | |
| Current investments | 50/53 | €60,000 | €59,779 | -€221 | -0.4% |
| Cash at bank and in hand | 54/58 | €136,186 | €121,177 | -€15,009 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,558 | €0 | -€2,558 | -100% |
| Total equity and liabilities | 10/49 | €241,463 | €770,319 | +€528,856 | +219% |
| Equity | 10/15 | €161,676 | €148,874 | -€12,802 | -7.9% |
| Reserves | 13 | €161,620 | €148,874 | -€12,746 | -7.9% |
| Distributable reserves | 133 | €161,620 | €148,874 | -€12,746 | -7.9% |
| Profit (loss) carried forward | 14 | €56 | €0 | -€56 | -100% |
| Amounts payable | 17/49 | €79,787 | €621,444 | +€541,657 | +679% |
| Amounts payable after more than one year | 17 | - | €495,760 | +€495,760 | |
| Financial debts | 170/4 | - | €443,333 | +€443,333 | |
| Other amounts payable | 178/9 | - | €52,427 | +€52,427 | |
| Amounts payable within one year | 42/48 | €79,787 | €125,684 | +€45,897 | +57.5% |
| Current portion of amounts payable after more than one year | 42 | - | €31,667 | +€31,667 | |
| Trade debts | 44 | €22,195 | €23,415 | +€1,220 | +5.5% |
| Suppliers | 440/4 | €22,195 | €23,415 | +€1,220 | +5.5% |
| Taxes, remuneration and social security | 45 | €31,087 | €16,450 | -€14,637 | -47.1% |
| Taxes | 450/3 | €20,897 | €1,349 | -€19,548 | -93.5% |
| Remuneration and social security | 454/9 | €10,190 | €15,101 | +€4,911 | +48.2% |
| Other amounts payable | 47/48 | €26,505 | €54,152 | +€27,647 | +104% |
| Turnover | 70 | - | €944,326 | +€944,326 | |
| Non-recurring operating income | 76A | - | €3,446 | +€3,446 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €716,581 | +€716,581 | |
| Remuneration, social security and pensions | 62 | €93,590 | €102,473 | +€8,883 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,439 | €75,068 | +€45,629 | +155% |
| Other operating charges | 640/8 | €3,336 | €2,095 | -€1,241 | -37.2% |
| Non-recurring operating charges | 66A | - | €3,612 | +€3,612 | |
| Gross operating margin | 9900 | €204,225 | €239,456 | +€35,231 | +17.3% |
| Operating profit (loss) | 9901 | €77,860 | €56,208 | -€21,652 | -27.8% |
| Financial income | 75/76B | €1,413 | €3,249 | +€1,836 | +130% |
| Recurring financial income | 75 | €1,413 | €3,249 | +€1,836 | +130% |
| Financial charges | 65/66B | €464 | €3,491 | +€3,027 | +652% |
| Recurring financial charges | 65 | €464 | €3,491 | +€3,027 | +652% |
| Profit (loss) for the period before taxes | 9903 | €78,809 | €55,966 | -€22,843 | -29.0% |
| Income taxes | 67/77 | €23,397 | €14,963 | -€8,434 | -36.0% |
| Profit (loss) for the period | 9904 | €55,412 | €41,002 | -€14,410 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,412 | €41,002 | -€14,410 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 29 September 2024 and 29 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.