FOOD ARCHITECT: what changed
FOOD ARCHITECT
Largest movements
- Receivables within one year +€18,964
up €18,964 (+72.5%), from €26,150 to €45,113
of which Trade receivables: +€17,619
- Tangible fixed assets +€2,787
up €2,787 (+5.0%), from €56,076 to €58,862
of which Plant, machinery and equipment: +€3,210
- Cash +€2,282
up €2,282 (+65.4%), from €3,491 to €5,773
mainly Trade debts (+€34,408) and Depreciation (+€12,514)
- Deferred charges and accrued income +€1,901
up €1,901 (+79.0%), from €2,406 to €4,306
- Trade debts +€34,408
up €34,408 (+459%), from €7,489 to €41,896
- Profit (loss) carried forward -€15,061
down €15,061, from €106 to -€14,955
- Current portion of long-term debt +€4,806
up €4,806 (+36.5%), from €13,166 to €17,972
- Other debts +€2,678
up €2,678 (+246%), from €1,090 to €3,768
- Tax, wage and social debts -€2,352
down €2,352 (-32.1%), from €7,326 to €4,974
- Gross operating margin -€26,148
down €26,148 (-89.0%), from €29,368 to €3,220
- Taxes -€5,257
down €5,257 (-96.7%), from €5,437 to €181
- Depreciation +€2,378
up €2,378 (+23.5%), from €10,135 to €12,514
- Other operating charges +€1,406
up €1,406 (+219%), from €641 to €2,047
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,871 | €117,805 | +€24,934 | +26.8% |
| Fixed assets | 21/28 | €60,825 | €62,613 | +€1,788 | +2.9% |
| Intangible fixed assets | 21 | €4,749 | €3,750 | -€999 | -21.0% |
| Tangible fixed assets | 22/27 | €56,076 | €58,862 | +€2,787 | +5.0% |
| Plant, machinery and equipment | 23 | €49,975 | €53,185 | +€3,210 | +6.4% |
| Furniture and vehicles | 24 | €6,101 | €5,678 | -€423 | -6.9% |
| Current assets | 29/58 | €32,047 | €55,192 | +€23,146 | +72.2% |
| Amounts receivable within one year | 40/41 | €26,150 | €45,113 | +€18,964 | +72.5% |
| Trade receivables | 40 | €23,891 | €41,510 | +€17,619 | +73.7% |
| Other amounts receivable | 41 | €2,258 | €3,603 | +€1,345 | +59.6% |
| Cash at bank and in hand | 54/58 | €3,491 | €5,773 | +€2,282 | +65.4% |
| Deferred charges and accrued income | 490/1 | €2,406 | €4,306 | +€1,901 | +79.0% |
| Total equity and liabilities | 10/49 | €92,871 | €117,805 | +€24,934 | +26.8% |
| Equity | 10/15 | €25,706 | €10,645 | -€15,061 | -58.6% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Reserves | 13 | €15,400 | €15,400 | = | 0.0% |
| Distributable reserves | 133 | €15,400 | €15,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106 | -€14,955 | -€15,061 | |
| Amounts payable | 17/49 | €67,166 | €107,160 | +€39,995 | +59.5% |
| Amounts payable after more than one year | 17 | €38,095 | €37,020 | -€1,075 | -2.8% |
| Financial debts | 170/4 | €38,095 | €37,020 | -€1,075 | -2.8% |
| Amounts payable within one year | 42/48 | €29,071 | €68,610 | +€39,540 | +136% |
| Current portion of amounts payable after more than one year | 42 | €13,166 | €17,972 | +€4,806 | +36.5% |
| Trade debts | 44 | €7,489 | €41,896 | +€34,408 | +459% |
| Suppliers | 440/4 | €7,489 | €41,896 | +€34,408 | +459% |
| Taxes, remuneration and social security | 45 | €7,326 | €4,974 | -€2,352 | -32.1% |
| Taxes | 450/3 | €7,326 | €4,974 | -€2,352 | -32.1% |
| Other amounts payable | 47/48 | €1,090 | €3,768 | +€2,678 | +246% |
| Accrued charges and deferred income | 492/3 | - | €1,530 | +€1,530 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,135 | €12,514 | +€2,378 | +23.5% |
| Other operating charges | 640/8 | €641 | €2,047 | +€1,406 | +219% |
| Gross operating margin | 9900 | €29,368 | €3,220 | -€26,148 | -89.0% |
| Operating profit (loss) | 9901 | €18,591 | -€11,341 | -€29,932 | |
| Financial income | 75/76B | €69 | €15 | -€54 | -78.7% |
| Recurring financial income | 75 | €69 | €15 | -€54 | -78.7% |
| Financial charges | 65/66B | €3,590 | €3,554 | -€37 | -1.0% |
| Recurring financial charges | 65 | €3,590 | €3,554 | -€37 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €15,070 | -€14,880 | -€29,950 | |
| Income taxes | 67/77 | €5,437 | €181 | -€5,257 | -96.7% |
| Profit (loss) for the period | 9904 | €9,633 | -€15,061 | -€24,693 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,633 | -€15,061 | -€24,693 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.