FILOFOOD: 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.
FILOFOOD
Largest movements
- Stocks and contracts +€30,973
up €30,973 (+40.8%), from €75,949 to €106,922
- Intangible fixed assets -€22,060
down €22,060 (-29.8%), from €74,026 to €51,966
- Receivables within one year +€10,971
up €10,971 (+168%), from €6,548 to €17,519
of which Trade receivables: +€7,975
- Tangible fixed assets -€6,772
down €6,772 (-26.5%), from €25,554 to €18,782
of which Other tangible fixed assets: -€3,679
- Cash +€6,135
up €6,135 (+48.0%), from €12,784 to €18,919
mainly Trade debts (+€46,772) and Depreciation (+€30,508)
- Trade debts +€46,772
up €46,772 (+87.2%), from €53,655 to €100,427
- Debts after one year -€16,996
down €16,996 (-100%), from €16,996 to €0
- Other debts +€11,771
up €11,771 (+15.6%), from €75,426 to €87,197
- Current portion of long-term debt -€11,545
down €11,545 (-40.4%), from €28,541 to €16,996
- Profit (loss) carried forward -€7,253
new in 2025: -€7,253
- Staff costs -€5,773
down €5,773 (-4.2%), from €136,942 to €131,169
- Gross operating margin +€5,068
up €5,068 (+3.3%), from €154,634 to €159,702
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 | €198,411 | €221,599 | +€23,188 | +11.7% |
| Fixed assets | 21/28 | €101,410 | €72,578 | -€28,832 | -28.4% |
| Intangible fixed assets | 21 | €74,026 | €51,966 | -€22,060 | -29.8% |
| Tangible fixed assets | 22/27 | €25,554 | €18,782 | -€6,772 | -26.5% |
| Plant, machinery and equipment | 23 | €7,900 | €5,183 | -€2,717 | -34.4% |
| Furniture and vehicles | 24 | €573 | €198 | -€376 | -65.5% |
| Other tangible fixed assets | 26 | €17,081 | €13,402 | -€3,679 | -21.5% |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €97,002 | €149,021 | +€52,020 | +53.6% |
| Stocks and contracts in progress | 3 | €75,949 | €106,922 | +€30,973 | +40.8% |
| Stocks | 30/36 | €75,949 | €106,922 | +€30,973 | +40.8% |
| Amounts receivable within one year | 40/41 | €6,548 | €17,519 | +€10,971 | +168% |
| Trade receivables | 40 | €0 | €7,975 | +€7,975 | |
| Other amounts receivable | 41 | €6,548 | €9,544 | +€2,997 | +45.8% |
| Cash at bank and in hand | 54/58 | €12,784 | €18,919 | +€6,135 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,721 | €5,661 | +€3,940 | +229% |
| Total equity and liabilities | 10/49 | €198,411 | €221,599 | +€23,188 | +11.7% |
| Equity | 10/15 | €3,286 | -€4,753 | -€8,039 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €786 | €0 | -€786 | -100% |
| Distributable reserves | 133 | €786 | €0 | -€786 | -100% |
| Profit (loss) carried forward | 14 | - | -€7,253 | -€7,253 | |
| Amounts payable | 17/49 | €195,125 | €226,352 | +€31,227 | +16.0% |
| Amounts payable after more than one year | 17 | €16,996 | €0 | -€16,996 | -100% |
| Financial debts | 170/4 | €16,996 | €0 | -€16,996 | -100% |
| Amounts payable within one year | 42/48 | €178,129 | €226,352 | +€48,223 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €28,541 | €16,996 | -€11,545 | -40.4% |
| Financial debts | 43 | €6,424 | €6,599 | +€175 | +2.7% |
| Credit institutions | 430/8 | €6,424 | €6,599 | +€175 | +2.7% |
| Trade debts | 44 | €53,655 | €100,427 | +€46,772 | +87.2% |
| Suppliers | 440/4 | €53,655 | €100,427 | +€46,772 | +87.2% |
| Taxes, remuneration and social security | 45 | €14,083 | €15,132 | +€1,049 | +7.5% |
| Taxes | 450/3 | €2,911 | €0 | -€2,911 | -100% |
| Remuneration and social security | 454/9 | €11,172 | €15,132 | +€3,960 | +35.4% |
| Other amounts payable | 47/48 | €75,426 | €87,197 | +€11,771 | +15.6% |
| Remuneration, social security and pensions | 62 | €136,942 | €131,169 | -€5,773 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,557 | €30,508 | -€48 | -0.2% |
| Other operating charges | 640/8 | €2,426 | €2,391 | -€35 | -1.5% |
| Gross operating margin | 9900 | €154,634 | €159,702 | +€5,068 | +3.3% |
| Operating profit (loss) | 9901 | -€15,291 | -€4,367 | +€10,924 | +71.4% |
| Financial income | 75/76B | €188 | €340 | +€152 | +80.6% |
| Recurring financial income | 75 | €188 | €340 | +€152 | +80.6% |
| Financial charges | 65/66B | €4,323 | €4,012 | -€311 | -7.2% |
| Recurring financial charges | 65 | €4,323 | €4,012 | -€311 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,426 | -€8,038 | +€11,387 | +58.6% |
| Income taxes | 67/77 | €0 | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€19,426 | -€8,039 | +€11,387 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,426 | -€8,039 | +€11,387 | +58.6% |
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 16 October 2026 via checked.be.