FOOD BOULEVARD: 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.
FOOD BOULEVARD
Largest movements
- Stocks and contracts -€28,892
down €28,892 (-27.2%), from €106,041 to €77,149
- Cash +€14,982
up €14,982 (+166.5%), from €9,000 to €23,982
mainly Stocks and contracts (+€28,892) and Trade debts (+€9,763)
- Deferred charges and accrued income +€5,331
new in 2024: €5,331
- Receivables within one year +€2,864
up €2,864 (+2.0%), from €145,034 to €147,897
of which Other amounts receivable: +€17,649
- Other debts -€20,144
down €20,144 (-38.1%), from €52,851 to €32,707
- Trade debts +€9,763
up €9,763 (+5.5%), from €177,410 to €187,172
- Tax, wage and social debts +€2,734
up €2,734 (+20.6%), from €13,251 to €15,985
of which Taxes: +€2,815
- Gross operating margin -€97,885
down €97,885 (-65.6%), from €149,127 to €51,242
- Financial income +€5,391
up €5,391 (+3045.0%), from €177 to €5,568
- Staff costs +€4,729
up €4,729 (+16.6%), from €28,405 to €33,134
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,241 | €267,264 | -€5,978 | -2.2% |
| Fixed assets | 21/28 | €13,167 | €12,905 | -€262 | -2.0% |
| Tangible fixed assets | 22/27 | €7,788 | €7,526 | -€262 | -3.4% |
| Plant, machinery and equipment | 23 | €4,588 | €3,303 | -€1,285 | -28.0% |
| Furniture and vehicles | 24 | €3,199 | €4,223 | +€1,024 | +32.0% |
| Financial fixed assets | 28 | €5,379 | €5,379 | = | 0.0% |
| Current assets | 29/58 | €260,075 | €254,359 | -€5,716 | -2.2% |
| Stocks and contracts in progress | 3 | €106,041 | €77,149 | -€28,892 | -27.2% |
| Stocks | 30/36 | €106,041 | €77,149 | -€28,892 | -27.2% |
| Amounts receivable within one year | 40/41 | €145,034 | €147,897 | +€2,864 | +2.0% |
| Trade receivables | 40 | €65,264 | €50,478 | -€14,785 | -22.7% |
| Other amounts receivable | 41 | €79,770 | €97,419 | +€17,649 | +22.1% |
| Cash at bank and in hand | 54/58 | €9,000 | €23,982 | +€14,982 | +166.5% |
| Deferred charges and accrued income | 490/1 | - | €5,331 | +€5,331 | |
| Total equity and liabilities | 10/49 | €273,241 | €267,264 | -€5,978 | -2.2% |
| Equity | 10/15 | -€94,570 | -€93,400 | +€1,170 | +1.2% |
| Contributions | 10/11 | €171,500 | €171,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,070 | -€264,900 | +€1,170 | +0.4% |
| Amounts payable | 17/49 | €367,812 | €360,664 | -€7,148 | -1.9% |
| Amounts payable within one year | 42/48 | €367,812 | €360,664 | -€7,148 | -1.9% |
| Financial debts | 43 | €124,300 | €124,800 | +€500 | +0.4% |
| Credit institutions | 430/8 | €124,300 | €124,800 | +€500 | +0.4% |
| Trade debts | 44 | €177,410 | €187,172 | +€9,763 | +5.5% |
| Suppliers | 440/4 | €177,410 | €187,172 | +€9,763 | +5.5% |
| Taxes, remuneration and social security | 45 | €13,251 | €15,985 | +€2,734 | +20.6% |
| Taxes | 450/3 | €6,790 | €9,605 | +€2,815 | +41.5% |
| Remuneration and social security | 454/9 | €6,462 | €6,380 | -€82 | -1.3% |
| Other amounts payable | 47/48 | €52,851 | €32,707 | -€20,144 | -38.1% |
| Remuneration, social security and pensions | 62 | €28,405 | €33,134 | +€4,729 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €2,995 | +€487 | +19.4% |
| Other operating charges | 640/8 | €6,902 | €8,208 | +€1,306 | +18.9% |
| Gross operating margin | 9900 | €149,127 | €51,242 | -€97,885 | -65.6% |
| Operating profit (loss) | 9901 | €111,312 | €6,906 | -€104,406 | -93.8% |
| Financial income | 75/76B | €177 | €5,568 | +€5,391 | +3045.0% |
| Recurring financial income | 75 | €177 | €5,568 | +€5,391 | +3045.0% |
| Financial charges | 65/66B | €12,191 | €11,304 | -€887 | -7.3% |
| Recurring financial charges | 65 | €12,191 | €11,304 | -€887 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €99,298 | €1,170 | -€98,128 | -98.8% |
| Income taxes | 67/77 | €668 | - | -€668 | |
| Profit (loss) for the period | 9904 | €98,630 | €1,170 | -€97,460 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,630 | €1,170 | -€97,460 | -98.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.