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
- Tangible fixed assets +€12,054
up €12,054 (+7.1%), from €169,235 to €181,289
of which Leasing and similar rights: +€27,354
- Receivables within one year -€11,493
down €11,493 (-7.7%), from €148,342 to €136,849
of which Other amounts receivable: -€37,560
- Reserves -€48,049
down €48,049 (-41.3%), from €116,387 to €68,338
- Advances received +€19,976
new in 2025: €19,976
- Debts after one year +€17,176
up €17,176 (+27.1%), from €63,414 to €80,591
- Tax, wage and social debts +€15,556
up €15,556 (+89.2%), from €17,435 to €32,992
of which Taxes: +€13,278
- Current portion of long-term debt -€9,559
down €9,559 (-19.2%), from €49,705 to €40,146
- Gross operating margin -€56,146
down €56,146 (-41.3%), from €136,021 to €79,875
- Taxes -€11,925
down €11,925 (-83.8%), from €14,231 to €2,306
- Depreciation -€9,604
down €9,604 (-18.0%), from €53,422 to €43,818
- Financial charges +€3,648
up €3,648 (+28.2%), from €12,944 to €16,591
- Other operating charges +€1,362
up €1,362 (+25.3%), from €5,395 to €6,758
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 | €330,493 | €334,023 | +€3,529 | +1.1% |
| Fixed assets | 21/28 | €169,235 | €181,289 | +€12,054 | +7.1% |
| Tangible fixed assets | 22/27 | €169,235 | €181,289 | +€12,054 | +7.1% |
| Land and buildings | 22 | €37,083 | €35,930 | -€1,153 | -3.1% |
| Plant, machinery and equipment | 23 | €15,432 | €12,071 | -€3,361 | -21.8% |
| Furniture and vehicles | 24 | €1,855 | €929 | -€926 | -49.9% |
| Leasing and similar rights | 25 | €58,746 | €86,100 | +€27,354 | +46.6% |
| Other tangible fixed assets | 26 | €56,119 | €46,259 | -€9,860 | -17.6% |
| Current assets | 29/58 | €161,258 | €152,734 | -€8,524 | -5.3% |
| Stocks and contracts in progress | 3 | €9,370 | €11,667 | +€2,297 | +24.5% |
| Stocks | 30/36 | €9,370 | €11,667 | +€2,297 | +24.5% |
| Amounts receivable within one year | 40/41 | €148,342 | €136,849 | -€11,493 | -7.7% |
| Trade receivables | 40 | €10,967 | €37,034 | +€26,067 | +238% |
| Other amounts receivable | 41 | €137,375 | €99,815 | -€37,560 | -27.3% |
| Cash at bank and in hand | 54/58 | €873 | €745 | -€128 | -14.7% |
| Deferred charges and accrued income | 490/1 | €2,674 | €3,473 | +€799 | +29.9% |
| Total equity and liabilities | 10/49 | €330,493 | €334,023 | +€3,529 | +1.1% |
| Equity | 10/15 | €121,387 | €73,338 | -€48,049 | -39.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €116,387 | €68,338 | -€48,049 | -41.3% |
| Distributable reserves | 133 | €116,387 | €68,338 | -€48,049 | -41.3% |
| Amounts payable | 17/49 | €209,106 | €260,684 | +€51,578 | +24.7% |
| Amounts payable after more than one year | 17 | €63,414 | €80,591 | +€17,176 | +27.1% |
| Financial debts | 170/4 | €63,414 | €80,591 | +€17,176 | +27.1% |
| Amounts payable within one year | 42/48 | €145,692 | €180,029 | +€34,338 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €49,705 | €40,146 | -€9,559 | -19.2% |
| Financial debts | 43 | €4,975 | €8,216 | +€3,241 | +65.2% |
| Credit institutions | 430/8 | €4,975 | €8,216 | +€3,241 | +65.2% |
| Trade debts | 44 | €73,577 | €73,694 | +€117 | +0.2% |
| Suppliers | 440/4 | €73,577 | €73,694 | +€117 | +0.2% |
| Advances received on contracts in progress | 46 | - | €19,976 | +€19,976 | |
| Taxes, remuneration and social security | 45 | €17,435 | €32,992 | +€15,556 | +89.2% |
| Taxes | 450/3 | €7,957 | €21,235 | +€13,278 | +167% |
| Remuneration and social security | 454/9 | €9,478 | €11,756 | +€2,278 | +24.0% |
| Other amounts payable | 47/48 | - | €5,006 | +€5,006 | |
| Accrued charges and deferred income | 492/3 | - | €64 | +€64 | |
| Remuneration, social security and pensions | 62 | €5,714 | €6,384 | +€670 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,422 | €43,818 | -€9,604 | -18.0% |
| Other operating charges | 640/8 | €5,395 | €6,758 | +€1,362 | +25.3% |
| Non-recurring operating charges | 66A | - | €7,561 | +€7,561 | |
| Gross operating margin | 9900 | €136,021 | €79,875 | -€56,146 | -41.3% |
| Operating profit (loss) | 9901 | €71,490 | €15,355 | -€56,136 | -78.5% |
| Financial income | 75/76B | €4,779 | €4,589 | -€190 | -4.0% |
| Recurring financial income | 75 | €4,779 | €4,589 | -€190 | -4.0% |
| Financial charges | 65/66B | €12,944 | €16,591 | +€3,648 | +28.2% |
| Recurring financial charges | 65 | €12,944 | €16,591 | +€3,648 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €63,325 | €3,352 | -€59,973 | -94.7% |
| Income taxes | 67/77 | €14,231 | €2,306 | -€11,925 | -83.8% |
| Profit (loss) for the period | 9904 | €49,095 | €1,046 | -€48,049 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,095 | €1,046 | -€48,049 | -97.9% |
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 17 October 2026 via checked.be.