FOOD CONTROL: 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 CONTROL
Largest movements
- Tangible fixed assets -€47,212
down €47,212 (-8.8%), from €534,134 to €486,921
of which Land and buildings: -€47,049
- Cash -€33,902
down €33,902 (-98.9%), from €34,282 to €380
mainly Net result for the year (-€55,319) and Other debts (-€28,483)
- Profit (loss) carried forward -€55,319
down €55,319 (-2.7%), from -€2.0m to -€2.1m
- Other debts -€28,483
down €28,483 (-9.8%), from €291,315 to €262,832
- Gross operating margin +€17,037
up €17,037, from -€15,339 to €1,698
- Financial income -€4,321
no longer reported in 2025 (was €4,321)
- Other operating charges +€531
up €531 (+5.7%), from €9,245 to €9,776
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 | €569,639 | €487,852 | -€81,787 | -14.4% |
| Fixed assets | 21/28 | €534,684 | €487,471 | -€47,212 | -8.8% |
| Tangible fixed assets | 22/27 | €534,134 | €486,921 | -€47,212 | -8.8% |
| Land and buildings | 22 | €533,970 | €486,921 | -€47,049 | -8.8% |
| Plant, machinery and equipment | 23 | €164 | - | -€164 | |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €34,955 | €380 | -€34,575 | -98.9% |
| Amounts receivable within one year | 40/41 | €673 | - | -€673 | |
| Other amounts receivable | 41 | €673 | - | -€673 | |
| Cash at bank and in hand | 54/58 | €34,282 | €380 | -€33,902 | -98.9% |
| Total equity and liabilities | 10/49 | €569,639 | €487,852 | -€81,787 | -14.4% |
| Equity | 10/15 | €184,155 | €128,837 | -€55,319 | -30.0% |
| Contributions | 10/11 | €2,200,000 | €2,200,000 | = | 0.0% |
| Capital | 10 | €2,200,000 | €2,200,000 | = | 0.0% |
| Issued capital | 100 | €2,200,000 | €2,200,000 | = | 0.0% |
| Reserves | 13 | €13,098 | €13,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Legal reserve | 130 | €7,437 | €7,437 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,074 | €2,074 | = | 0.0% |
| Distributable reserves | 133 | €3,587 | €3,587 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,028,942 | -€2,084,261 | -€55,319 | -2.7% |
| Amounts payable | 17/49 | €385,483 | €359,015 | -€26,468 | -6.9% |
| Amounts payable within one year | 42/48 | €294,453 | €267,985 | -€26,468 | -9.0% |
| Trade debts | 44 | €2,469 | €3,819 | +€1,350 | +54.7% |
| Suppliers | 440/4 | €2,469 | €3,819 | +€1,350 | +54.7% |
| Taxes, remuneration and social security | 45 | €669 | €1,334 | +€664 | +99.3% |
| Taxes | 450/3 | €669 | €1,334 | +€664 | +99.3% |
| Other amounts payable | 47/48 | €291,315 | €262,832 | -€28,483 | -9.8% |
| Accrued charges and deferred income | 492/3 | €91,030 | €91,030 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,359 | €47,212 | -€147 | -0.3% |
| Other operating charges | 640/8 | €9,245 | €9,776 | +€531 | +5.7% |
| Gross operating margin | 9900 | -€15,339 | €1,698 | +€17,037 | |
| Operating profit (loss) | 9901 | -€71,943 | -€55,290 | +€16,653 | +23.1% |
| Financial income | 75/76B | €4,321 | - | -€4,321 | |
| Recurring financial income | 75 | €4,321 | - | -€4,321 | |
| Financial charges | 65/66B | €29 | €29 | +€1 | +3.0% |
| Recurring financial charges | 65 | €29 | €29 | +€1 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,651 | -€55,319 | +€12,332 | +18.2% |
| Profit (loss) for the period | 9904 | -€67,651 | -€55,319 | +€12,332 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,651 | -€55,319 | +€12,332 | +18.2% |
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 21 October 2026 via checked.be.