FOOD DIFFUSION: 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 DIFFUSION
Largest movements
- Receivables within one year -€1.2m
down €1.2m (-96.5%), from €1.2m to €43,835
of which Other amounts receivable: -€1.2m
- Cash -€116,440
down €116,440 (-13.0%), from €894,550 to €778,111
mainly Contributions, distributions and other (-€2.1m) and Investment in fixed assets (net) (-€43,754)
- Reserves -€1.5m
down €1.5m (-95.7%), from €1.6m to €68,806
of which Distributable reserves: -€1.5m
- Other debts +€268,789
up €268,789 (+11073.2%), from €2,427 to €271,217
- Contributions -€175,000
down €175,000 (-100.0%), from €175,000 to €0
- Trade debts +€111,047
up €111,047 (+15.2%), from €730,078 to €841,126
- Tax, wage and social debts +€39,823
up €39,823 (+29.0%), from €137,095 to €176,918
of which Remuneration and social security: +€28,678
- Gross operating margin +€58,461
up €58,461 (+3.4%), from €1.7m to €1.8m
- Depreciation -€46,353
down €46,353 (-52.4%), from €88,458 to €42,105
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.
Cash bridge derived
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 | €2,691,461 | €1,358,066 | -€1.3m | -49.5% |
| Fixed assets | 21/28 | €140,543 | €142,192 | +€1,649 | +1.2% |
| Tangible fixed assets | 22/27 | €140,543 | €142,192 | +€1,649 | +1.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €70,732 | €88,412 | +€17,680 | +25.0% |
| Furniture and vehicles | 24 | €2,177 | €1,718 | -€460 | -21.1% |
| Other tangible fixed assets | 26 | €67,634 | €52,062 | -€15,572 | -23.0% |
| Current assets | 29/58 | €2,550,918 | €1,215,874 | -€1.3m | -52.3% |
| Stocks and contracts in progress | 3 | €384,142 | €381,289 | -€2,853 | -0.7% |
| Stocks | 30/36 | €384,142 | €381,289 | -€2,853 | -0.7% |
| Amounts receivable within one year | 40/41 | €1,245,398 | €43,835 | -€1.2m | -96.5% |
| Trade receivables | 40 | €9,367 | €8,112 | -€1,255 | -13.4% |
| Other amounts receivable | 41 | €1,236,031 | €35,722 | -€1.2m | -97.1% |
| Cash at bank and in hand | 54/58 | €894,550 | €778,111 | -€116,440 | -13.0% |
| Deferred charges and accrued income | 490/1 | €26,828 | €12,640 | -€14,188 | -52.9% |
| Total equity and liabilities | 10/49 | €2,691,461 | €1,358,066 | -€1.3m | -49.5% |
| Equity | 10/15 | €1,789,835 | €68,806 | -€1.7m | -96.2% |
| Contributions | 10/11 | €175,000 | €0 | -€175,000 | -100.0% |
| Reserves | 13 | €1,613,950 | €68,806 | -€1.5m | -95.7% |
| Non-distributable reserves | 130/1 | €17,500 | - | -€17,500 | |
| Reserves not available under the articles | 1311 | €17,500 | - | -€17,500 | |
| Distributable reserves | 133 | €1,596,450 | €68,806 | -€1.5m | -95.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €885 | €0 | -€885 | -100.0% |
| Amounts payable | 17/49 | €901,626 | €1,289,260 | +€387,634 | +43.0% |
| Amounts payable within one year | 42/48 | €869,600 | €1,289,260 | +€419,660 | +48.3% |
| Trade debts | 44 | €730,078 | €841,126 | +€111,047 | +15.2% |
| Suppliers | 440/4 | €730,078 | €841,126 | +€111,047 | +15.2% |
| Taxes, remuneration and social security | 45 | €137,095 | €176,918 | +€39,823 | +29.0% |
| Taxes | 450/3 | €12,803 | €23,948 | +€11,145 | +87.1% |
| Remuneration and social security | 454/9 | €124,292 | €152,970 | +€28,678 | +23.1% |
| Other amounts payable | 47/48 | €2,427 | €271,217 | +€268,789 | +11073.2% |
| Accrued charges and deferred income | 492/3 | €32,026 | €0 | -€32,026 | -100.0% |
| Non-recurring operating income | 76A | €9,049 | €0 | -€9,049 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,215,013 | €1,231,224 | +€16,211 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,458 | €42,105 | -€46,353 | -52.4% |
| Other operating charges | 640/8 | €4,700 | €5,177 | +€477 | +10.2% |
| Gross operating margin | 9900 | €1,724,229 | €1,782,690 | +€58,461 | +3.4% |
| Operating profit (loss) | 9901 | €416,058 | €504,184 | +€88,126 | +21.2% |
| Financial income | 75/76B | €21,896 | €9,663 | -€12,234 | -55.9% |
| Recurring financial income | 75 | €21,896 | €9,663 | -€12,234 | -55.9% |
| Financial charges | 65/66B | €52,948 | €51,825 | -€1,122 | -2.1% |
| Recurring financial charges | 65 | €52,948 | €51,825 | -€1,122 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €385,007 | €462,021 | +€77,014 | +20.0% |
| Income taxes | 67/77 | €104,922 | €121,999 | +€17,077 | +16.3% |
| Profit (loss) for the period | 9904 | €280,085 | €340,022 | +€59,937 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €280,085 | €340,022 | +€59,937 | +21.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.