FOOD & FUN: 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 & FUN
Largest movements
- Receivables within one year -€15,008
down €15,008 (-67.3%), from €22,312 to €7,304
of which Trade receivables: -€17,639
- Cash -€12,360
down €12,360 (-93.2%), from €13,264 to €904
mainly Investment in fixed assets (net) (-€19,172) and Net result for the year (-€13,103)
- Tangible fixed assets +€11,385
up €11,385 (+66.7%), from €17,074 to €28,459
of which Plant, machinery and equipment: +€10,745
- Stocks and contracts +€3,985
up €3,985 (+33.4%), from €11,917 to €15,902
- Deferred charges and accrued income -€3,587
down €3,587 (-19.7%), from €18,177 to €14,590
- Short-term financial debts +€17,409
new in 2025: €17,409
- Profit (loss) carried forward -€13,103
down €13,103 (-430%), from -€3,050 to -€16,153
- Current portion of long-term debt -€12,175
down €12,175 (-100%), from €12,175 to €0
- Tax, wage and social debts -€10,333
down €10,333 (-51.7%), from €19,976 to €9,643
of which Taxes: -€8,402
- Trade debts +€4,548
up €4,548 (+17.1%), from €26,649 to €31,197
- Gross operating margin -€69,795
down €69,795 (-75.6%), from €92,315 to €22,520
- Staff costs -€8,227
down €8,227 (-25.0%), from €32,942 to €24,714
- Taxes -€5,268
down €5,268 (-91.9%), from €5,734 to €467
- Financial charges -€3,463
down €3,463 (-93.3%), from €3,712 to €249
- Depreciation +€2,600
up €2,600 (+50.1%), from €5,187 to €7,787
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 | €84,934 | €69,350 | -€15,584 | -18.3% |
| Fixed assets | 21/28 | €19,264 | €30,649 | +€11,385 | +59.1% |
| Tangible fixed assets | 22/27 | €17,074 | €28,459 | +€11,385 | +66.7% |
| Plant, machinery and equipment | 23 | €13,653 | €24,397 | +€10,745 | +78.7% |
| Furniture and vehicles | 24 | €3,151 | €3,927 | +€776 | +24.6% |
| Other tangible fixed assets | 26 | €270 | €135 | -€135 | -50.0% |
| Financial fixed assets | 28 | €2,190 | €2,190 | = | 0.0% |
| Current assets | 29/58 | €65,670 | €38,701 | -€26,969 | -41.1% |
| Stocks and contracts in progress | 3 | €11,917 | €15,902 | +€3,985 | +33.4% |
| Stocks | 30/36 | €11,917 | €15,902 | +€3,985 | +33.4% |
| Amounts receivable within one year | 40/41 | €22,312 | €7,304 | -€15,008 | -67.3% |
| Trade receivables | 40 | €20,638 | €2,998 | -€17,639 | -85.5% |
| Other amounts receivable | 41 | €1,674 | €4,306 | +€2,631 | +157% |
| Cash at bank and in hand | 54/58 | €13,264 | €904 | -€12,360 | -93.2% |
| Deferred charges and accrued income | 490/1 | €18,177 | €14,590 | -€3,587 | -19.7% |
| Total equity and liabilities | 10/49 | €84,934 | €69,350 | -€15,584 | -18.3% |
| Equity | 10/15 | €22,150 | €9,047 | -€13,103 | -59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,600 | €6,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,050 | -€16,153 | -€13,103 | -430% |
| Amounts payable | 17/49 | €62,784 | €60,303 | -€2,481 | -4.0% |
| Amounts payable within one year | 42/48 | €58,800 | €58,249 | -€552 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €12,175 | €0 | -€12,175 | -100% |
| Financial debts | 43 | - | €17,409 | +€17,409 | |
| Credit institutions | 430/8 | - | €17,409 | +€17,409 | |
| Trade debts | 44 | €26,649 | €31,197 | +€4,548 | +17.1% |
| Suppliers | 440/4 | €26,649 | €31,197 | +€4,548 | +17.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,976 | €9,643 | -€10,333 | -51.7% |
| Taxes | 450/3 | €12,932 | €4,530 | -€8,402 | -65.0% |
| Remuneration and social security | 454/9 | €7,044 | €5,113 | -€1,931 | -27.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €3,984 | €2,054 | -€1,930 | -48.4% |
| Remuneration, social security and pensions | 62 | €32,942 | €24,714 | -€8,227 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,187 | €7,787 | +€2,600 | +50.1% |
| Other operating charges | 640/8 | €2,806 | €2,503 | -€303 | -10.8% |
| Gross operating margin | 9900 | €92,315 | €22,520 | -€69,795 | -75.6% |
| Operating profit (loss) | 9901 | €51,380 | -€12,484 | -€63,864 | |
| Financial income | 75/76B | €63 | €97 | +€34 | +54.7% |
| Recurring financial income | 75 | €63 | €97 | +€34 | +54.7% |
| Financial charges | 65/66B | €3,712 | €249 | -€3,463 | -93.3% |
| Recurring financial charges | 65 | €3,712 | €249 | -€3,463 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €47,731 | -€12,636 | -€60,367 | |
| Income taxes | 67/77 | €5,734 | €467 | -€5,268 | -91.9% |
| Profit (loss) for the period | 9904 | €41,997 | -€13,103 | -€55,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,997 | -€13,103 | -€55,100 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.