FOOD GALLERY: 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 GALLERY
Largest movements
- Tangible fixed assets -€25,455
down €25,455 (-25.8%), from €98,829 to €73,374
of which Leasing and similar rights: -€22,116
- Receivables within one year +€6,635
up €6,635 (+356%), from €1,866 to €8,501
of which Trade receivables: +€6,120
- Cash -€2,411
down €2,411 (-56.1%), from €4,298 to €1,888
mainly Net result for the year (-€27,151) and Debts after one year (-€23,027)
- Formation expenses -€1,179
down €1,179 (-35.1%), from €3,360 to €2,181
- Profit (loss) carried forward -€27,151
down €27,151 (-38.9%), from -€69,849 to -€97,000
- Other debts +€24,783
up €24,783 (+25.1%), from €98,767 to €123,550
- Debts after one year -€23,027
down €23,027 (-44.8%), from €51,439 to €28,412
- Trade debts +€1,660
up €1,660 (+1,945%), from €85 to €1,746
- Current portion of long-term debt +€1,159
up €1,159 (+5.3%), from €21,868 to €23,027
- Gross operating margin +€1,373
up €1,373 (+10.9%), from €12,554 to €13,927
- Other operating charges -€759
down €759 (-9.5%), from €8,007 to €7,248
- Financial charges -€447
down €447 (-5.8%), from €7,690 to €7,243
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 | €114,131 | €92,185 | -€21,947 | -19.2% |
| Formation expenses | 20 | €3,360 | €2,181 | -€1,179 | -35.1% |
| Fixed assets | 21/28 | €98,829 | €73,374 | -€25,455 | -25.8% |
| Tangible fixed assets | 22/27 | €98,829 | €73,374 | -€25,455 | -25.8% |
| Leasing and similar rights | 25 | €71,801 | €49,685 | -€22,116 | -30.8% |
| Other tangible fixed assets | 26 | €27,027 | €23,689 | -€3,339 | -12.4% |
| Current assets | 29/58 | €11,943 | €16,630 | +€4,687 | +39.2% |
| Stocks and contracts in progress | 3 | €597 | €679 | +€82 | +13.8% |
| Stocks | 30/36 | €597 | €679 | +€82 | +13.8% |
| Amounts receivable within one year | 40/41 | €1,866 | €8,501 | +€6,635 | +356% |
| Trade receivables | 40 | €634 | €6,754 | +€6,120 | +966% |
| Other amounts receivable | 41 | €1,232 | €1,747 | +€515 | +41.8% |
| Cash at bank and in hand | 54/58 | €4,298 | €1,888 | -€2,411 | -56.1% |
| Deferred charges and accrued income | 490/1 | €5,182 | €5,563 | +€381 | +7.3% |
| Total equity and liabilities | 10/49 | €114,131 | €92,185 | -€21,947 | -19.2% |
| Equity | 10/15 | -€64,849 | -€92,000 | -€27,151 | -41.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,849 | -€97,000 | -€27,151 | -38.9% |
| Amounts payable | 17/49 | €178,980 | €184,184 | +€5,204 | +2.9% |
| Amounts payable after more than one year | 17 | €51,439 | €28,412 | -€23,027 | -44.8% |
| Financial debts | 170/4 | €51,439 | €28,412 | -€23,027 | -44.8% |
| Amounts payable within one year | 42/48 | €120,952 | €148,470 | +€27,517 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €21,868 | €23,027 | +€1,159 | +5.3% |
| Trade debts | 44 | €85 | €1,746 | +€1,660 | +1,945% |
| Suppliers | 440/4 | €85 | €1,746 | +€1,660 | +1,945% |
| Taxes, remuneration and social security | 45 | €232 | €147 | -€85 | -36.7% |
| Taxes | 450/3 | €232 | €147 | -€85 | -36.7% |
| Other amounts payable | 47/48 | €98,767 | €123,550 | +€24,783 | +25.1% |
| Accrued charges and deferred income | 492/3 | €6,589 | €7,303 | +€714 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,634 | €26,634 | +€0 | 0.0% |
| Other operating charges | 640/8 | €8,007 | €7,248 | -€759 | -9.5% |
| Gross operating margin | 9900 | €12,554 | €13,927 | +€1,373 | +10.9% |
| Operating profit (loss) | 9901 | -€22,086 | -€19,954 | +€2,132 | +9.7% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €7,690 | €7,243 | -€447 | -5.8% |
| Recurring financial charges | 65 | €7,690 | €7,243 | -€447 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€29,777 | -€27,151 | +€2,626 | +8.8% |
| Profit (loss) for the period | 9904 | -€29,777 | -€27,151 | +€2,626 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,777 | -€27,151 | +€2,626 | +8.8% |
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 27 October 2026 via checked.be.