FOOD BOX: 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.
FOOD BOX
Largest movements
- Receivables within one year -€25,620
down €25,620 (-38.3%), from €66,910 to €41,289
of which Other amounts receivable: -€15,668
- Deferred charges and accrued income -€9,173
down €9,173 (-16.5%), from €55,742 to €46,569
- Cash +€4,345
up €4,345 (+29.5%), from €14,705 to €19,049
mainly Depreciation (+€79,132) and Receivables within one year (+€25,620)
- Tax, wage and social debts -€23,623
down €23,623 (-21.6%), from €109,612 to €85,990
of which Taxes: -€31,544
- Profit (loss) carried forward -€22,892
down €22,892, from €9,733 to -€13,159
- Current portion of long-term debt +€19,754
up €19,754 (+68.1%), from €28,988 to €48,742
- Trade debts +€18,480
up €18,480 (+33.4%), from €55,383 to €73,863
- Debts after one year -€17,914
down €17,914 (-12.6%), from €141,989 to €124,075
- Purchases and services -€60.5m
down €60.5m (-98.8%), from €61.2m to €726,043
- Depreciation +€27,248
up €27,248 (+52.5%), from €51,884 to €79,132
- Staff costs +€12,781
up €12,781 (+3.1%), from €412,442 to €425,224
- Other operating charges +€6,658
up €6,658 (+347%), from €1,920 to €8,578
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 | €406,896 | €372,953 | -€33,944 | -8.3% |
| Fixed assets | 21/28 | €251,388 | €249,621 | -€1,767 | -0.7% |
| Tangible fixed assets | 22/27 | €248,388 | €246,621 | -€1,767 | -0.7% |
| Land and buildings | 22 | €31,869 | €33,104 | +€1,235 | +3.9% |
| Plant, machinery and equipment | 23 | €195,319 | €166,024 | -€29,295 | -15.0% |
| Furniture and vehicles | 24 | €8,121 | €9,551 | +€1,430 | +17.6% |
| Leasing and similar rights | 25 | €13,079 | €37,942 | +€24,863 | +190% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €155,508 | €123,332 | -€32,176 | -20.7% |
| Stocks and contracts in progress | 3 | €18,152 | €16,424 | -€1,728 | -9.5% |
| Stocks | 30/36 | €18,152 | €16,424 | -€1,728 | -9.5% |
| Amounts receivable within one year | 40/41 | €66,910 | €41,289 | -€25,620 | -38.3% |
| Trade receivables | 40 | €14,796 | €4,843 | -€9,953 | -67.3% |
| Other amounts receivable | 41 | €52,114 | €36,446 | -€15,668 | -30.1% |
| Cash at bank and in hand | 54/58 | €14,705 | €19,049 | +€4,345 | +29.5% |
| Deferred charges and accrued income | 490/1 | €55,742 | €46,569 | -€9,173 | -16.5% |
| Total equity and liabilities | 10/49 | €406,896 | €372,953 | -€33,944 | -8.3% |
| Equity | 10/15 | €44,733 | €21,841 | -€22,892 | -51.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,733 | -€13,159 | -€22,892 | |
| Amounts payable | 17/49 | €362,163 | €351,112 | -€11,052 | -3.1% |
| Amounts payable after more than one year | 17 | €141,989 | €124,075 | -€17,914 | -12.6% |
| Financial debts | 170/4 | €141,989 | €124,075 | -€17,914 | -12.6% |
| Amounts payable within one year | 42/48 | €220,175 | €227,037 | +€6,862 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €28,988 | €48,742 | +€19,754 | +68.1% |
| Trade debts | 44 | €55,383 | €73,863 | +€18,480 | +33.4% |
| Suppliers | 440/4 | €55,383 | €73,863 | +€18,480 | +33.4% |
| Taxes, remuneration and social security | 45 | €109,612 | €85,990 | -€23,623 | -21.6% |
| Taxes | 450/3 | €33,140 | €1,595 | -€31,544 | -95.2% |
| Remuneration and social security | 454/9 | €76,473 | €84,394 | +€7,922 | +10.4% |
| Other amounts payable | 47/48 | €26,191 | €18,442 | -€7,749 | -29.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,186,415 | €726,043 | -€60.5m | -98.8% |
| Remuneration, social security and pensions | 62 | €412,442 | €425,224 | +€12,781 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,884 | €79,132 | +€27,248 | +52.5% |
| Other operating charges | 640/8 | €1,920 | €8,578 | +€6,658 | +347% |
| Gross operating margin | 9900 | €500,234 | €498,736 | -€1,498 | -0.3% |
| Operating profit (loss) | 9901 | €33,987 | -€14,198 | -€48,186 | |
| Financial income | 75/76B | €69 | €422 | +€353 | +511% |
| Recurring financial income | 75 | €69 | €422 | +€353 | +511% |
| Financial charges | 65/66B | €4,031 | €8,391 | +€4,360 | +108% |
| Recurring financial charges | 65 | €4,031 | €8,391 | +€4,360 | +108% |
| Profit (loss) for the period before taxes | 9903 | €30,025 | -€22,167 | -€52,192 | |
| Income taxes | 67/77 | €870 | €725 | -€145 | -16.7% |
| Profit (loss) for the period | 9904 | €29,155 | -€22,892 | -€52,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,155 | -€22,892 | -€52,047 |
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 20 October 2026 via checked.be.