FIVE FOOD: what changed
Two fiscal 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.
FIVE FOOD
Largest movements
- Tangible fixed assets -€46,782
down €46,782 (-18.5%), from €252,693 to €205,911
- Deferred charges and accrued income -€8,417
down €8,417 (-97.6%), from €8,623 to €206
- Cash -€5,618
down €5,618 (-68.0%), from €8,263 to €2,645
mainly Net result for the year (-€98,677) and Investment in fixed assets (net) (-€24,981)
- Receivables within one year -€4,104
down €4,104 (-16.0%), from €25,637 to €21,533
of which Trade receivables: -€3,927
- Profit (loss) carried forward -€98,677
down €98,677 (-106.0%), from -€93,135 to -€191,812
- Other debts +€28,379
up €28,379 (+8.6%), from €328,931 to €357,310
- Tax, wage and social debts +€10,889
up €10,889 (+77.1%), from €14,115 to €25,004
of which Taxes: +€6,176
- Trade debts -€4,476
down €4,476 (-35.2%), from €12,734 to €8,257
- Turnover -€649,841
no longer reported in 2025 (was €649,841)
- Purchases and services -€556,741
no longer reported in 2025 (was €556,741)
- Gross operating margin -€44,950
down €44,950 (-36.0%), from €124,742 to €79,792
- Staff costs -€38,198
down €38,198 (-26.8%), from €142,583 to €104,385
- Depreciation +€9,230
up €9,230 (+14.8%), from €62,533 to €71,763
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.
Cash bridge derived
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 | €295,265 | €230,345 | -€64,920 | -22.0% |
| Fixed assets | 21/28 | €252,743 | €205,961 | -€46,782 | -18.5% |
| Tangible fixed assets | 22/27 | €252,693 | €205,911 | -€46,782 | -18.5% |
| Land and buildings | 22 | €104,485 | €88,219 | -€16,266 | -15.6% |
| Plant, machinery and equipment | 23 | €98,797 | €80,416 | -€18,381 | -18.6% |
| Furniture and vehicles | 24 | €47,600 | €36,148 | -€11,451 | -24.1% |
| Leasing and similar rights | 25 | €1,811 | €1,128 | -€683 | -37.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €42,523 | €24,385 | -€18,138 | -42.7% |
| Amounts receivable within one year | 40/41 | €25,637 | €21,533 | -€4,104 | -16.0% |
| Trade receivables | 40 | €25,460 | €21,533 | -€3,927 | -15.4% |
| Other amounts receivable | 41 | €177 | €0 | -€177 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,263 | €2,645 | -€5,618 | -68.0% |
| Deferred charges and accrued income | 490/1 | €8,623 | €206 | -€8,417 | -97.6% |
| Total equity and liabilities | 10/49 | €295,265 | €230,345 | -€64,920 | -22.0% |
| Equity | 10/15 | -€61,549 | -€160,226 | -€98,677 | -160.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,986 | €12,986 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,126 | €11,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,135 | -€191,812 | -€98,677 | -106.0% |
| Amounts payable | 17/49 | €356,814 | €390,572 | +€33,757 | +9.5% |
| Amounts payable within one year | 42/48 | €355,780 | €390,572 | +€34,792 | +9.8% |
| Trade debts | 44 | €12,734 | €8,257 | -€4,476 | -35.2% |
| Suppliers | 440/4 | €12,734 | €8,257 | -€4,476 | -35.2% |
| Taxes, remuneration and social security | 45 | €14,115 | €25,004 | +€10,889 | +77.1% |
| Taxes | 450/3 | €4,630 | €10,807 | +€6,176 | +133.4% |
| Remuneration and social security | 454/9 | €9,484 | €14,197 | +€4,713 | +49.7% |
| Other amounts payable | 47/48 | €328,931 | €357,310 | +€28,379 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,035 | €0 | -€1,035 | -100.0% |
| Turnover | 70 | €649,841 | - | -€649,841 | |
| Goods, raw materials, services and sundry goods | 60/61 | €556,741 | - | -€556,741 | |
| Remuneration, social security and pensions | 62 | €142,583 | €104,385 | -€38,198 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,533 | €71,763 | +€9,230 | +14.8% |
| Other operating charges | 640/8 | €1,276 | €1,019 | -€256 | -20.1% |
| Gross operating margin | 9900 | €124,742 | €79,792 | -€44,950 | -36.0% |
| Operating profit (loss) | 9901 | -€81,649 | -€97,376 | -€15,727 | -19.3% |
| Financial income | 75/76B | €565 | €78 | -€487 | -86.2% |
| Recurring financial income | 75 | €565 | €78 | -€487 | -86.2% |
| Financial charges | 65/66B | €836 | €1,203 | +€366 | +43.8% |
| Recurring financial charges | 65 | €836 | €1,203 | +€366 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | -€81,920 | -€98,500 | -€16,580 | -20.2% |
| Income taxes | 67/77 | €28 | €177 | +€148 | +521.2% |
| Profit (loss) for the period | 9904 | -€81,949 | -€98,677 | -€16,729 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,949 | -€98,677 | -€16,729 | -20.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.