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
- Current investments +€150,000
up €150,000 (+150%), from €100,000 to €250,000
- Cash -€39,124
down €39,124 (-16.4%), from €238,778 to €199,654
mainly Current investments (-€150,000) and Trade debts (-€41,143)
- Receivables within one year +€16,755
up €16,755 (+2.5%), from €657,726 to €674,481
of which Other amounts receivable: +€61,123
- Tangible fixed assets -€13,462
down €13,462 (-31.6%), from €42,632 to €29,170
of which Furniture and vehicles: -€12,763
- Reserves +€135,501
up €135,501 (+12.3%), from €1.1m to €1.2m
of which Distributable reserves: +€135,501
- Trade debts -€41,143
down €41,143 (-75.6%), from €54,391 to €13,248
- Tax, wage and social debts +€24,559
up €24,559 (+162%), from €15,205 to €39,764
of which Remuneration and social security: +€22,779
- Staff costs +€34,872
up €34,872 (+19.4%), from €179,969 to €214,841
- Financial income +€11,852
up €11,852 (+291%), from €4,067 to €15,919
- Gross operating margin +€8,273
up €8,273 (+2.1%), from €401,802 to €410,075
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 | €1,194,413 | €1,309,292 | +€114,879 | +9.6% |
| Fixed assets | 21/28 | €192,112 | €178,650 | -€13,462 | -7.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €42,632 | €29,170 | -€13,462 | -31.6% |
| Plant, machinery and equipment | 23 | €1,384 | €684 | -€700 | -50.6% |
| Furniture and vehicles | 24 | €41,249 | €28,486 | -€12,763 | -30.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €149,480 | €149,480 | = | 0.0% |
| Current assets | 29/58 | €1,002,300 | €1,130,642 | +€128,342 | +12.8% |
| Stocks and contracts in progress | 3 | €5,796 | €6,506 | +€710 | +12.2% |
| Stocks | 30/36 | €5,796 | €6,506 | +€710 | +12.2% |
| Amounts receivable within one year | 40/41 | €657,726 | €674,481 | +€16,755 | +2.5% |
| Trade receivables | 40 | €48,241 | €3,874 | -€44,367 | -92.0% |
| Other amounts receivable | 41 | €609,485 | €670,607 | +€61,123 | +10.0% |
| Current investments | 50/53 | €100,000 | €250,000 | +€150,000 | +150% |
| Cash at bank and in hand | 54/58 | €238,778 | €199,654 | -€39,124 | -16.4% |
| Total equity and liabilities | 10/49 | €1,194,413 | €1,309,292 | +€114,879 | +9.6% |
| Equity | 10/15 | €1,120,779 | €1,256,280 | +€135,501 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,102,179 | €1,237,680 | +€135,501 | +12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,081,569 | €1,217,070 | +€135,501 | +12.5% |
| Amounts payable | 17/49 | €73,633 | €53,012 | -€20,622 | -28.0% |
| Amounts payable within one year | 42/48 | €73,633 | €53,012 | -€20,622 | -28.0% |
| Trade debts | 44 | €54,391 | €13,248 | -€41,143 | -75.6% |
| Suppliers | 440/4 | €54,391 | €13,248 | -€41,143 | -75.6% |
| Taxes, remuneration and social security | 45 | €15,205 | €39,764 | +€24,559 | +162% |
| Taxes | 450/3 | €3,871 | €5,651 | +€1,780 | +46.0% |
| Remuneration and social security | 454/9 | €11,334 | €34,113 | +€22,779 | +201% |
| Other amounts payable | 47/48 | €4,038 | €0 | -€4,038 | -100% |
| Remuneration, social security and pensions | 62 | €179,969 | €214,841 | +€34,872 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,654 | €13,462 | +€809 | +6.4% |
| Other operating charges | 640/8 | €2,684 | €1,082 | -€1,602 | -59.7% |
| Gross operating margin | 9900 | €401,802 | €410,075 | +€8,273 | +2.1% |
| Operating profit (loss) | 9901 | €206,496 | €180,691 | -€25,805 | -12.5% |
| Financial income | 75/76B | €4,067 | €15,919 | +€11,852 | +291% |
| Recurring financial income | 75 | €4,067 | €15,919 | +€11,852 | +291% |
| Financial charges | 65/66B | €5,449 | €1,815 | -€3,633 | -66.7% |
| Recurring financial charges | 65 | €5,449 | €1,815 | -€3,633 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €205,114 | €194,795 | -€10,319 | -5.0% |
| Income taxes | 67/77 | €57,794 | €59,294 | +€1,499 | +2.6% |
| Profit (loss) for the period | 9904 | €147,319 | €135,501 | -€11,818 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €147,319 | €135,501 | -€11,818 | -8.0% |
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 22 October 2026 via checked.be.