FOOD IMPACT: what changed
What changed
FOOD IMPACT
NACE 10.890, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
€63,582
2024 · €150,393-€86,811
Equity
€6.0m
2024 · €5.9m+€63,582
Cash
€85,415
2024 · €143,033-€57,618
Balance sheet total
€15.3m
2024 · €16.4m-€1.1m
Largest movements
Assets
- Receivables within one year +€554,348
up €554,348 (+12.6%), from €4.4m to €5.0m
of which Trade receivables: +€907,552
- Stocks and contracts -€407,933
down €407,933 (-15.4%), from €2.7m to €2.2m
- Financial fixed assets -€301,766
down €301,766 (-26.0%), from €1.2m to €860,248
of which Affiliated companies: -€246,534
- Formation expenses -€300,041
down €300,041 (-61.4%), from €488,841 to €188,800
- Tangible fixed assets -€253,131
down €253,131 (-3.7%), from €6.8m to €6.5m
of which Land and buildings: -€490,263
Equity and liabilities
- Debts after one year -€588,581
down €588,581 (-14.8%), from €4.0m to €3.4m
- Accrued charges and deferred income -€496,336
down €496,336 (-89.9%), from €551,991 to €55,656
- Short-term financial debts -€276,000
down €276,000 (-100%), from €276,000 to €0
of which Credit institutions: -€276,000
- Profit (loss) carried forward +€220,397
up €220,397 (+5.7%), from €3.9m to €4.1m
- Trade debts +€174,544
up €174,544 (+4.6%), from €3.8m to €3.9m
Income statement
- Services and other goods +€1.9m
up €1.9m (+17.5%), from €11.1m to €13.1m
- Turnover +€1.1m
up €1.1m (+3.9%), from €28.6m to €29.7m
- Depreciation -€516,292
down €516,292 (-24.8%), from €2.1m to €1.6m
- Other operating income +€498,772
up €498,772 (+192%), from €259,955 to €758,727
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€150,393
Turnover
+€1.1m
Other operating income
+€498,772
Goods and materials
-€80,626
Services and other goods
-€1.9m
Staff costs
-€246,576
Depreciation
+€516,292
Write-downs
-€35,728
Other operating charges
-€24,415
Other operating items
+€46,796
Financial income
+€66,206
Financial charges
+€57,299
Taxes
-€63,966
Deferred taxes and other
-€820
Result 2025
€63,582
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.3m
Investment
-€499,918
Financing
-€897,545
Cash 2024
€143,033
From operations (derived)
+€1.3m
Net result for the year
+€63,582
Depreciation
+€1.6m
Stocks and contracts
+€407,933
Receivables within one year
-€554,348
Deferred charges and accrued income
+€154,959
Provisions
-€52,272
Trade debts
+€174,544
Tax, wage and social debts
+€78,039
Accrued charges and deferred income
-€496,336
Investment (derived)
-€499,918
Investment in fixed assets (net)
-€500,004
Current investments
+€87
Financing
-€897,545
Debts after one year
-€588,581
Current portion of long-term debt
-€32,963
Short-term financial debts
-€276,000
Cash 2025
€85,415
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,406,974 | €15,276,986 | -€1.1m | -6.9% |
| Formation expenses | 20 | €488,841 | €188,800 | -€300,041 | -61.4% |
| Fixed assets | 21/28 | €8,455,841 | €7,692,144 | -€763,698 | -9.0% |
| Intangible fixed assets | 21 | €534,646 | €325,845 | -€208,801 | -39.1% |
| Tangible fixed assets | 22/27 | €6,759,182 | €6,506,051 | -€253,131 | -3.7% |
| Land and buildings | 22 | €5,304,685 | €4,814,422 | -€490,263 | -9.2% |
| Plant, machinery and equipment | 23 | €1,005,709 | €1,014,001 | +€8,293 | +0.8% |
| Furniture and vehicles | 24 | €10,972 | €16,655 | +€5,683 | +51.8% |
| Leasing and similar rights | 25 | €437,816 | €616,149 | +€178,334 | +40.7% |
| Other tangible fixed assets | 26 | - | €5,110 | +€5,110 | |
| Assets under construction and advance payments | 27 | €0 | €39,713 | +€39,713 | |
| Financial fixed assets | 28 | €1,162,014 | €860,248 | -€301,766 | -26.0% |
| Affiliated companies | 280/1 | €1,048,465 | €801,931 | -€246,534 | -23.5% |
| Participating interests | 280 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable | 281 | €1,038,465 | €791,931 | -€246,534 | -23.7% |
| Other financial fixed assets | 284/8 | €113,549 | €58,317 | -€55,231 | -48.6% |
| Amounts receivable and cash guarantees | 285/8 | €113,549 | €58,317 | -€55,231 | -48.6% |
| Current assets | 29/58 | €7,462,292 | €7,396,043 | -€66,249 | -0.9% |
| Stocks and contracts in progress | 3 | €2,651,501 | €2,243,568 | -€407,933 | -15.4% |
| Stocks | 30/36 | €2,651,501 | €2,243,568 | -€407,933 | -15.4% |
| Raw materials and consumables | 30/31 | €1,036,603 | €826,252 | -€210,351 | -20.3% |
| Finished goods | 33 | €836,485 | €683,893 | -€152,592 | -18.2% |
| Goods purchased for resale | 34 | €722,538 | €696,009 | -€26,529 | -3.7% |
| Advance payments | 36 | €55,875 | €37,414 | -€18,461 | -33.0% |
| Amounts receivable within one year | 40/41 | €4,402,323 | €4,956,671 | +€554,348 | +12.6% |
| Trade receivables | 40 | €3,581,690 | €4,489,242 | +€907,552 | +25.3% |
| Other amounts receivable | 41 | €820,633 | €467,429 | -€353,204 | -43.0% |
| Current investments | 50/53 | €102 | €15 | -€87 | -85.1% |
| Other investments | 51/53 | €102 | €15 | -€87 | -85.1% |
| Cash at bank and in hand | 54/58 | €143,033 | €85,415 | -€57,618 | -40.3% |
| Deferred charges and accrued income | 490/1 | €265,333 | €110,374 | -€154,959 | -58.4% |
| Total equity and liabilities | 10/49 | €16,406,974 | €15,276,986 | -€1.1m | -6.9% |
| Equity | 10/15 | €5,901,446 | €5,965,028 | +€63,582 | +1.1% |
| Contributions | 10/11 | €390,274 | €390,274 | = | 0.0% |
| Capital | 10 | €390,274 | €390,274 | = | 0.0% |
| Issued capital | 100 | €390,274 | €390,274 | = | 0.0% |
| Reserves | 13 | €1,627,593 | €1,470,777 | -€156,815 | -9.6% |
| Non-distributable reserves | 130/1 | €39,027 | €39,027 | = | 0.0% |
| Legal reserve | 130 | €39,027 | €39,027 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,588,565 | €1,431,750 | -€156,815 | -9.9% |
| Profit (loss) carried forward | 14 | €3,883,579 | €4,103,976 | +€220,397 | +5.7% |
| Provisions and deferred taxes | 16 | €529,521 | €477,250 | -€52,272 | -9.9% |
| Deferred taxes | 168 | €529,521 | €477,250 | -€52,272 | -9.9% |
| Amounts payable | 17/49 | €9,976,006 | €8,834,709 | -€1.1m | -11.4% |
| Amounts payable after more than one year | 17 | €3,982,250 | €3,393,668 | -€588,581 | -14.8% |
| Financial debts | 170/4 | €3,982,250 | €3,393,668 | -€588,581 | -14.8% |
| Subordinated loans | 170 | - | €268,600 | +€268,600 | |
| Leasing and similar obligations | 172 | €294,257 | €310,448 | +€16,191 | +5.5% |
| Credit institutions | 173 | €3,687,992 | €2,814,620 | -€873,372 | -23.7% |
| Amounts payable within one year | 42/48 | €5,441,765 | €5,385,384 | -€56,381 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,088,889 | €1,055,926 | -€32,963 | -3.0% |
| Financial debts | 43 | €276,000 | €0 | -€276,000 | -100% |
| Credit institutions | 430/8 | €276,000 | - | -€276,000 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €3,771,601 | €3,946,145 | +€174,544 | +4.6% |
| Suppliers | 440/4 | €3,771,601 | €3,946,145 | +€174,544 | +4.6% |
| Taxes, remuneration and social security | 45 | €305,275 | €383,314 | +€78,039 | +25.6% |
| Taxes | 450/3 | €16,785 | €108,397 | +€91,613 | +546% |
| Remuneration and social security | 454/9 | €288,490 | €274,917 | -€13,574 | -4.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €551,991 | €55,656 | -€496,336 | -89.9% |
| Operating income | 70/76A | €28,619,573 | €30,289,253 | +€1.7m | +5.8% |
| Turnover | 70 | €28,559,007 | €29,683,119 | +€1.1m | +3.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€199,388 | -€152,592 | +€46,796 | +23.5% |
| Other operating income | 74 | €259,955 | €758,727 | +€498,772 | +192% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Operating charges | 60/66A | €28,243,839 | €30,059,049 | +€1.8m | +6.4% |
| Goods for resale, raw materials and consumables | 60 | €12,591,903 | €12,672,529 | +€80,626 | +0.6% |
| Purchases | 600/8 | €12,514,807 | €12,435,650 | -€79,158 | -0.6% |
| Change in stocks: decrease (increase) | 609 | €77,096 | €236,880 | +€159,784 | +207% |
| Services and other goods | 61 | €11,106,083 | €13,050,242 | +€1.9m | +17.5% |
| Remuneration, social security and pensions | 62 | €2,327,996 | €2,574,572 | +€246,576 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,080,035 | €1,563,743 | -€516,292 | -24.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,950 | €51,677 | +€35,728 | +224% |
| Other operating charges | 640/8 | €121,871 | €146,286 | +€24,415 | +20.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €375,734 | €230,204 | -€145,531 | -38.7% |
| Financial income | 75/76B | €20,504 | €86,710 | +€66,206 | +323% |
| Recurring financial income | 75 | €20,504 | €86,710 | +€66,206 | +323% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Other financial income | 752/9 | €20,504 | €86,710 | +€66,206 | +323% |
| Financial charges | 65/66B | €283,617 | €226,318 | -€57,299 | -20.2% |
| Recurring financial charges | 65 | €283,617 | €226,318 | -€57,299 | -20.2% |
| Debt charges | 650 | €187,116 | €115,757 | -€71,359 | -38.1% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €87 | +€87 | |
| Other financial charges | 652/9 | €96,502 | €110,474 | +€13,973 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €112,621 | €90,596 | -€22,025 | -19.6% |
| Transfer from deferred taxes | 780 | €53,091 | €52,272 | -€820 | -1.5% |
| Income taxes | 67/77 | €15,320 | €79,285 | +€63,966 | +418% |
| Taxes | 670/3 | €15,390 | €94,081 | +€78,690 | +511% |
| Tax adjustments and reversals of tax provisions | 77 | €71 | €14,795 | +€14,725 | +20,877% |
| Profit (loss) for the period | 9904 | €150,393 | €63,582 | -€86,811 | -57.7% |
| Transfer from tax-exempt reserves | 789 | €159,274 | €156,815 | -€2,459 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €309,666 | €220,397 | -€89,269 | -28.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.