FLOW FOOD: 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.
FLOW FOOD
Largest movements
- Cash +€213,010
up €213,010 (+392%), from €54,311 to €267,321
mainly Other debts (+€372,772) and Net result for the year (+€199,493)
- Tangible fixed assets -€105,236
down €105,236 (-27.1%), from €388,458 to €283,222
- Other debts +€372,772
up €372,772 (+1,151%), from €32,385 to €405,158
- Profit (loss) carried forward -€180,507
down €180,507 (-77.5%), from €233,020 to €52,512
- Debts after one year -€80,104
down €80,104 (-29.1%), from €275,031 to €194,926
- Trade debts +€10,690
up €10,690 (+62.8%), from €17,031 to €27,721
- Staff costs +€42,181
up €42,181 (+21.7%), from €194,457 to €236,638
- Gross operating margin +€19,774
up €19,774 (+3.3%), from €598,513 to €618,288
- Depreciation +€16,706
up €16,706 (+18.5%), from €90,240 to €106,946
- Taxes -€10,069
down €10,069 (-14.2%), from €70,983 to €60,914
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 | €702,770 | €819,187 | +€116,417 | +16.6% |
| Fixed assets | 21/28 | €399,148 | €293,912 | -€105,236 | -26.4% |
| Tangible fixed assets | 22/27 | €388,458 | €283,222 | -€105,236 | -27.1% |
| Plant, machinery and equipment | 23 | €23,262 | €13,607 | -€9,655 | -41.5% |
| Furniture and vehicles | 24 | €156,151 | €110,097 | -€46,054 | -29.5% |
| Other tangible fixed assets | 26 | €209,046 | €159,519 | -€49,527 | -23.7% |
| Financial fixed assets | 28 | €10,690 | €10,690 | = | 0.0% |
| Current assets | 29/58 | €303,622 | €525,275 | +€221,653 | +73.0% |
| Stocks and contracts in progress | 3 | €229,271 | €234,209 | +€4,938 | +2.2% |
| Stocks | 30/36 | €229,271 | €234,209 | +€4,938 | +2.2% |
| Amounts receivable within one year | 40/41 | €8,653 | €10,380 | +€1,728 | +20.0% |
| Trade receivables | 40 | - | €2,217 | +€2,217 | |
| Other amounts receivable | 41 | €8,653 | €8,163 | -€490 | -5.7% |
| Cash at bank and in hand | 54/58 | €54,311 | €267,321 | +€213,010 | +392% |
| Deferred charges and accrued income | 490/1 | €11,388 | €13,365 | +€1,977 | +17.4% |
| Total equity and liabilities | 10/49 | €702,770 | €819,187 | +€116,417 | +16.6% |
| Equity | 10/15 | €242,320 | €61,812 | -€180,507 | -74.5% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,020 | €52,512 | -€180,507 | -77.5% |
| Amounts payable | 17/49 | €460,450 | €757,375 | +€296,924 | +64.5% |
| Amounts payable after more than one year | 17 | €275,031 | €194,926 | -€80,104 | -29.1% |
| Financial debts | 170/4 | €275,031 | €194,926 | -€80,104 | -29.1% |
| Amounts payable within one year | 42/48 | €180,633 | €562,324 | +€381,690 | +211% |
| Current portion of amounts payable after more than one year | 42 | €107,241 | €100,358 | -€6,883 | -6.4% |
| Financial debts | 43 | €261 | €276 | +€15 | +5.6% |
| Credit institutions | 430/8 | €261 | €276 | +€15 | +5.6% |
| Trade debts | 44 | €17,031 | €27,721 | +€10,690 | +62.8% |
| Suppliers | 440/4 | €17,031 | €27,721 | +€10,690 | +62.8% |
| Taxes, remuneration and social security | 45 | €23,716 | €28,811 | +€5,096 | +21.5% |
| Taxes | 450/3 | €3,613 | €7,092 | +€3,479 | +96.3% |
| Remuneration and social security | 454/9 | €20,103 | €21,719 | +€1,616 | +8.0% |
| Other amounts payable | 47/48 | €32,385 | €405,158 | +€372,772 | +1,151% |
| Accrued charges and deferred income | 492/3 | €4,786 | €125 | -€4,662 | -97.4% |
| Remuneration, social security and pensions | 62 | €194,457 | €236,638 | +€42,181 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,240 | €106,946 | +€16,706 | +18.5% |
| Other operating charges | 640/8 | €2,002 | €2,461 | +€458 | +22.9% |
| Gross operating margin | 9900 | €598,513 | €618,288 | +€19,774 | +3.3% |
| Operating profit (loss) | 9901 | €311,814 | €272,243 | -€39,571 | -12.7% |
| Financial income | 75/76B | €7,314 | €1,712 | -€5,601 | -76.6% |
| Recurring financial income | 75 | €7,314 | €1,712 | -€5,601 | -76.6% |
| Financial charges | 65/66B | €15,126 | €13,549 | -€1,577 | -10.4% |
| Recurring financial charges | 65 | €15,126 | €13,549 | -€1,577 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €304,002 | €260,407 | -€43,596 | -14.3% |
| Income taxes | 67/77 | €70,983 | €60,914 | -€10,069 | -14.2% |
| Profit (loss) for the period | 9904 | €233,020 | €199,493 | -€33,527 | -14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €233,020 | €199,493 | -€33,527 | -14.4% |
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 14 October 2026 via checked.be.