FOOD FOUNDATIONS: 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 FOUNDATIONS
Largest movements
- Cash +€13,652
up €13,652 (+31.0%), from €43,997 to €57,649
mainly Net result for the year (+€14,258) and Trade debts (+€234)
- Receivables within one year +€840
new in 2025: €840
- Profit (loss) carried forward +€14,258
up €14,258 (+34.2%), from -€41,635 to -€27,377
- Gross operating margin +€2,534
up €2,534 (+13.7%), from €18,565 to €21,100
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.
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 | €45,978 | €60,470 | +€14,492 | +31.5% |
| Fixed assets | 21/28 | €1,980 | €1,980 | = | 0.0% |
| Financial fixed assets | 28 | €1,980 | €1,980 | = | 0.0% |
| Current assets | 29/58 | €43,997 | €58,489 | +€14,492 | +32.9% |
| Amounts receivable within one year | 40/41 | - | €840 | +€840 | |
| Trade receivables | 40 | - | €840 | +€840 | |
| Cash at bank and in hand | 54/58 | €43,997 | €57,649 | +€13,652 | +31.0% |
| Total equity and liabilities | 10/49 | €45,978 | €60,470 | +€14,492 | +31.5% |
| Equity | 10/15 | €39,950 | €54,208 | +€14,258 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,985 | €62,985 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,125 | €61,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,635 | -€27,377 | +€14,258 | +34.2% |
| Amounts payable | 17/49 | €6,028 | €6,262 | +€234 | +3.9% |
| Amounts payable within one year | 42/48 | €6,028 | €6,262 | +€234 | +3.9% |
| Trade debts | 44 | €64 | €298 | +€234 | +366.0% |
| Suppliers | 440/4 | €64 | €298 | +€234 | +366.0% |
| Other amounts payable | 47/48 | €5,964 | €5,964 | = | 0.0% |
| Other operating charges | 640/8 | €6,564 | €6,770 | +€206 | +3.1% |
| Gross operating margin | 9900 | €18,565 | €21,100 | +€2,534 | +13.7% |
| Operating profit (loss) | 9901 | €12,002 | €14,329 | +€2,328 | +19.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €70 | €72 | +€2 | +2.1% |
| Recurring financial charges | 65 | €70 | €72 | +€2 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €11,932 | €14,258 | +€2,326 | +19.5% |
| Profit (loss) for the period | 9904 | €11,932 | €14,258 | +€2,326 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,932 | €14,258 | +€2,326 | +19.5% |
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 11 October 2026 via checked.be.