FOOD EXPRESS SERVICES: 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 EXPRESS SERVICES
Largest movements
- Cash -€23,330
down €23,330 (-86.5%), from €26,958 to €3,628
mainly Receivables within one year (-€15,000) and Other debts (-€5,000)
- Receivables within one year +€15,000
up €15,000 (+11.8%), from €127,218 to €142,218
- Other debts -€5,000
down €5,000 (-21.6%), from €23,125 to €18,125
- Reserves -€3,256
down €3,256 (-3.7%), from €89,178 to €85,922
of which Distributable reserves: -€3,256
- Financial income -€4,136
down €4,136 (-100%), from €4,136 to €0
- Gross operating margin +€126
up €126 (+4.4%), from -€2,883 to -€2,757
- Taxes -€73
down €73 (-100%), from €73 to €0
- Financial charges +€38
up €38 (+61.8%), from €62 to €100
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 | €173,876 | €165,546 | -€8,330 | -4.8% |
| Fixed assets | 21/28 | €19,700 | €19,700 | = | 0.0% |
| Financial fixed assets | 28 | €19,700 | €19,700 | = | 0.0% |
| Current assets | 29/58 | €154,176 | €145,846 | -€8,330 | -5.4% |
| Amounts receivable within one year | 40/41 | €127,218 | €142,218 | +€15,000 | +11.8% |
| Other amounts receivable | 41 | €127,218 | €142,218 | +€15,000 | +11.8% |
| Cash at bank and in hand | 54/58 | €26,958 | €3,628 | -€23,330 | -86.5% |
| Total equity and liabilities | 10/49 | €173,876 | €165,546 | -€8,330 | -4.8% |
| Equity | 10/15 | €150,678 | €147,422 | -€3,256 | -2.2% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €89,178 | €85,922 | -€3,256 | -3.7% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €86,079 | €82,823 | -€3,256 | -3.8% |
| Amounts payable | 17/49 | €23,198 | €18,125 | -€5,073 | -21.9% |
| Amounts payable within one year | 42/48 | €23,198 | €18,125 | -€5,073 | -21.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €73 | €0 | -€73 | -100% |
| Taxes | 450/3 | €73 | €0 | -€73 | -100% |
| Other amounts payable | 47/48 | €23,125 | €18,125 | -€5,000 | -21.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,883 | -€2,757 | +€126 | +4.4% |
| Operating profit (loss) | 9901 | -€3,270 | -€3,157 | +€114 | +3.5% |
| Financial income | 75/76B | €4,136 | €0 | -€4,136 | -100% |
| Recurring financial income | 75 | €4,136 | €0 | -€4,136 | -100% |
| Financial charges | 65/66B | €62 | €100 | +€38 | +61.8% |
| Recurring financial charges | 65 | €62 | €100 | +€38 | +61.8% |
| Profit (loss) for the period before taxes | 9903 | €804 | -€3,256 | -€4,060 | |
| Income taxes | 67/77 | €73 | €0 | -€73 | -100% |
| Profit (loss) for the period | 9904 | €731 | -€3,256 | -€3,987 | |
| Profit (loss) for the period to be appropriated | 9905 | €731 | -€3,256 | -€3,987 |
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 26 October 2026 via checked.be.