FOOD ENTERPRISE: what changed
FOOD ENTERPRISE
Largest movements
- Formation expenses -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets +€9,536
up €9,536 (+50.0%), from €19,061 to €28,597
of which Plant, machinery and equipment: +€12,686
- Intangible fixed assets -€4,648
down €4,648 (-6.1%), from €76,622 to €71,974
- Receivables within one year -€3,785
no longer reported in 2025 (was €3,785)
- Stocks and contracts +€3,650
up €3,650 (+33.0%), from €11,064 to €14,714
- Profit (loss) carried forward -€47,771
down €47,771 (-97.7%), from -€48,892 to -€96,663
- Other debts +€47,026
up €47,026 (+71.8%), from €65,481 to €112,507
- Tax, wage and social debts +€19,632
up €19,632 (+962%), from €2,041 to €21,673
of which Remuneration and social security: +€15,321
- Trade debts -€12,516
down €12,516 (-69.5%), from €18,000 to €5,485
- Debts after one year -€11,686
down €11,686 (-17.2%), from €68,086 to €56,400
- Staff costs +€103,514
up €103,514 (+605%), from €17,098 to €120,611
- Gross operating margin +€84,644
up €84,644 (+407%), from €20,777 to €105,421
- Depreciation +€10,310
up €10,310 (+116%), from €8,901 to €19,212
- Financial charges +€1,809
up €1,809 (+24.9%), from €7,264 to €9,073
- Other operating charges -€1,513
down €1,513 (-23.8%), from €6,364 to €4,851
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,779 | €117,088 | -€4,691 | -3.9% |
| Formation expenses | 20 | €10,000 | - | -€10,000 | |
| Fixed assets | 21/28 | €95,833 | €100,721 | +€4,888 | +5.1% |
| Intangible fixed assets | 21 | €76,622 | €71,974 | -€4,648 | -6.1% |
| Tangible fixed assets | 22/27 | €19,061 | €28,597 | +€9,536 | +50.0% |
| Plant, machinery and equipment | 23 | €3,985 | €16,671 | +€12,686 | +318% |
| Other tangible fixed assets | 26 | €15,076 | €11,926 | -€3,150 | -20.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €15,947 | €16,367 | +€421 | +2.6% |
| Stocks and contracts in progress | 3 | €11,064 | €14,714 | +€3,650 | +33.0% |
| Stocks | 30/36 | €11,064 | €14,714 | +€3,650 | +33.0% |
| Amounts receivable within one year | 40/41 | €3,785 | - | -€3,785 | |
| Trade receivables | 40 | €3,785 | - | -€3,785 | |
| Cash at bank and in hand | 54/58 | €398 | €278 | -€121 | -30.3% |
| Deferred charges and accrued income | 490/1 | €700 | €1,376 | +€676 | +96.6% |
| Total equity and liabilities | 10/49 | €121,779 | €117,088 | -€4,691 | -3.9% |
| Equity | 10/15 | -€42,892 | -€90,663 | -€47,771 | -111% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,892 | -€96,663 | -€47,771 | -97.7% |
| Amounts payable | 17/49 | €164,671 | €207,751 | +€43,080 | +26.2% |
| Amounts payable after more than one year | 17 | €68,086 | €56,400 | -€11,686 | -17.2% |
| Financial debts | 170/4 | €68,086 | €56,400 | -€11,686 | -17.2% |
| Amounts payable within one year | 42/48 | €96,585 | €151,351 | +€54,766 | +56.7% |
| Current portion of amounts payable after more than one year | 42 | €11,062 | €11,686 | +€624 | +5.6% |
| Trade debts | 44 | €18,000 | €5,485 | -€12,516 | -69.5% |
| Suppliers | 440/4 | €18,000 | €5,485 | -€12,516 | -69.5% |
| Taxes, remuneration and social security | 45 | €2,041 | €21,673 | +€19,632 | +962% |
| Taxes | 450/3 | €2,041 | €6,352 | +€4,311 | +211% |
| Remuneration and social security | 454/9 | - | €15,321 | +€15,321 | |
| Other amounts payable | 47/48 | €65,481 | €112,507 | +€47,026 | +71.8% |
| Remuneration, social security and pensions | 62 | €17,098 | €120,611 | +€103,514 | +605% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,901 | €19,212 | +€10,310 | +116% |
| Other operating charges | 640/8 | €6,364 | €4,851 | -€1,513 | -23.8% |
| Gross operating margin | 9900 | €20,777 | €105,421 | +€84,644 | +407% |
| Operating profit (loss) | 9901 | -€11,586 | -€39,253 | -€27,667 | -239% |
| Financial income | 75/76B | €100 | €555 | +€455 | +455% |
| Recurring financial income | 75 | €100 | €555 | +€455 | +455% |
| Financial charges | 65/66B | €7,264 | €9,073 | +€1,809 | +24.9% |
| Recurring financial charges | 65 | €7,264 | €9,073 | +€1,809 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,750 | -€47,771 | -€29,021 | -155% |
| Profit (loss) for the period | 9904 | -€18,750 | -€47,771 | -€29,021 | -155% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,750 | -€47,771 | -€29,021 | -155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.