FOOD IDEA: 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 IDEA
Largest movements
- Receivables within one year +€41,468
up €41,468 (+87.3%), from €47,475 to €88,942
of which Other amounts receivable: +€33,729
- Deferred charges and accrued income -€2,487
down €2,487 (-59.9%), from €4,153 to €1,666
- Profit (loss) carried forward +€39,875
up €39,875, from -€39,875 to €0
- Other debts -€33,397
down €33,397 (-66.0%), from €50,592 to €17,195
- Reserves +€16,339
new in 2025: €16,339
- Tax, wage and social debts +€8,301
up €8,301 (+112%), from €7,398 to €15,699
- Trade debts +€7,251
up €7,251 (+156%), from €4,636 to €11,888
- Gross operating margin +€5,364
up €5,364 (+9.6%), from €55,848 to €61,212
- Taxes +€2,561
up €2,561 (+1,253%), from €204 to €2,765
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 | €52,752 | €91,121 | +€38,369 | +72.7% |
| Fixed assets | 21/28 | €988 | €248 | -€740 | -74.9% |
| Tangible fixed assets | 22/27 | €988 | €248 | -€740 | -74.9% |
| Plant, machinery and equipment | 23 | €326 | €0 | -€326 | -100% |
| Furniture and vehicles | 24 | €662 | €248 | -€414 | -62.5% |
| Current assets | 29/58 | €51,765 | €90,873 | +€39,109 | +75.6% |
| Amounts receivable within one year | 40/41 | €47,475 | €88,942 | +€41,468 | +87.3% |
| Trade receivables | 40 | €26,882 | €34,621 | +€7,739 | +28.8% |
| Other amounts receivable | 41 | €20,592 | €54,321 | +€33,729 | +164% |
| Cash at bank and in hand | 54/58 | €137 | €265 | +€128 | +93.8% |
| Deferred charges and accrued income | 490/1 | €4,153 | €1,666 | -€2,487 | -59.9% |
| Total equity and liabilities | 10/49 | €52,752 | €91,121 | +€38,369 | +72.7% |
| Equity | 10/15 | -€9,875 | €46,339 | +€56,214 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €16,339 | +€16,339 | |
| Distributable reserves | 133 | - | €16,339 | +€16,339 | |
| Profit (loss) carried forward | 14 | -€39,875 | €0 | +€39,875 | |
| Amounts payable | 17/49 | €62,627 | €44,782 | -€17,844 | -28.5% |
| Amounts payable within one year | 42/48 | €62,627 | €44,782 | -€17,844 | -28.5% |
| Trade debts | 44 | €4,636 | €11,888 | +€7,251 | +156% |
| Suppliers | 440/4 | €4,636 | €11,888 | +€7,251 | +156% |
| Taxes, remuneration and social security | 45 | €7,398 | €15,699 | +€8,301 | +112% |
| Taxes | 450/3 | €7,398 | €15,699 | +€8,301 | +112% |
| Other amounts payable | 47/48 | €50,592 | €17,195 | -€33,397 | -66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €740 | -€456 | -38.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €55,848 | €61,212 | +€5,364 | +9.6% |
| Operating profit (loss) | 9901 | €54,265 | €60,072 | +€5,807 | +10.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,116 | €1,094 | -€22 | -2.0% |
| Recurring financial charges | 65 | €1,116 | €1,094 | -€22 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €53,149 | €58,978 | +€5,829 | +11.0% |
| Income taxes | 67/77 | €204 | €2,765 | +€2,561 | +1,253% |
| Profit (loss) for the period | 9904 | €52,945 | €56,214 | +€3,269 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,945 | €56,214 | +€3,269 | +6.2% |
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 28 October 2026 via checked.be.