FOOD PARTNER: 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 PARTNER
Largest movements
- Receivables within one year -€124,014
down €124,014 (-98.9%), from €125,434 to €1,420
of which Other amounts receivable: -€99,003
- Current investments +€57,109
up €57,109 (+6.0%), from €957,130 to €1.0m
- Tangible fixed assets -€54,888
down €54,888 (-30.3%), from €181,319 to €126,431
of which Land and buildings: -€44,925
- Receivables after one year -€40,000
down €40,000 (-100%), from €40,000 to €0
- Deferred charges and accrued income +€23,869
up €23,869 (+1,342%), from €1,779 to €25,647
- Other debts -€41,548
down €41,548 (-92.2%), from €45,086 to €3,538
- Reserves -€33,349
down €33,349 (-3.0%), from €1.1m to €1.1m
- Debts after one year -€27,500
down €27,500 (-44.4%), from €61,874 to €34,374
- Tax, wage and social debts -€15,157
down €15,157 (-43.4%), from €34,960 to €19,803
- Gross operating margin -€43,726
down €43,726 (-22.7%), from €192,228 to €148,502
- Financial income +€23,800
up €23,800 (+34,492%), from €69 to €23,869
- Taxes -€5,592
down €5,592 (-13.3%), from €42,095 to €36,503
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 | €1,312,470 | €1,196,298 | -€116,173 | -8.9% |
| Fixed assets | 21/28 | €181,319 | €126,431 | -€54,888 | -30.3% |
| Tangible fixed assets | 22/27 | €181,319 | €126,431 | -€54,888 | -30.3% |
| Land and buildings | 22 | €148,197 | €103,272 | -€44,925 | -30.3% |
| Plant, machinery and equipment | 23 | €346 | €0 | -€346 | -100% |
| Furniture and vehicles | 24 | €32,776 | €23,159 | -€9,617 | -29.3% |
| Current assets | 29/58 | €1,131,151 | €1,069,867 | -€61,285 | -5.4% |
| Amounts receivable after more than one year | 29 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 291 | €40,000 | €0 | -€40,000 | -100% |
| Amounts receivable within one year | 40/41 | €125,434 | €1,420 | -€124,014 | -98.9% |
| Trade receivables | 40 | €25,434 | €424 | -€25,010 | -98.3% |
| Other amounts receivable | 41 | €100,000 | €997 | -€99,003 | -99.0% |
| Current investments | 50/53 | €957,130 | €1,014,239 | +€57,109 | +6.0% |
| Cash at bank and in hand | 54/58 | €6,808 | €28,560 | +€21,752 | +319% |
| Deferred charges and accrued income | 490/1 | €1,779 | €25,647 | +€23,869 | +1,342% |
| Total equity and liabilities | 10/49 | €1,312,470 | €1,196,298 | -€116,173 | -8.9% |
| Equity | 10/15 | €1,142,761 | €1,109,412 | -€33,349 | -2.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,123,761 | €1,090,412 | -€33,349 | -3.0% |
| Distributable reserves | 133 | €1,123,761 | €1,090,412 | -€33,349 | -3.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,710 | €86,885 | -€82,824 | -48.8% |
| Amounts payable after more than one year | 17 | €61,874 | €34,374 | -€27,500 | -44.4% |
| Financial debts | 170/4 | €61,874 | €34,374 | -€27,500 | -44.4% |
| Amounts payable within one year | 42/48 | €107,835 | €52,511 | -€55,324 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €27,500 | €27,500 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €290 | €1,671 | +€1,381 | +476% |
| Suppliers | 440/4 | €290 | €1,671 | +€1,381 | +476% |
| Taxes, remuneration and social security | 45 | €34,960 | €19,803 | -€15,157 | -43.4% |
| Taxes | 450/3 | €34,960 | €19,803 | -€15,157 | -43.4% |
| Other amounts payable | 47/48 | €45,086 | €3,538 | -€41,548 | -92.2% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,994 | €54,888 | -€105 | -0.2% |
| Other operating charges | 640/8 | €3,801 | €3,908 | +€107 | +2.8% |
| Gross operating margin | 9900 | €192,228 | €148,502 | -€43,726 | -22.7% |
| Operating profit (loss) | 9901 | €133,434 | €89,706 | -€43,728 | -32.8% |
| Financial income | 75/76B | €69 | €23,869 | +€23,800 | +34,492% |
| Recurring financial income | 75 | €69 | €23,869 | +€23,800 | +34,492% |
| Financial charges | 65/66B | €5,455 | €4,155 | -€1,300 | -23.8% |
| Recurring financial charges | 65 | €5,455 | €4,155 | -€1,300 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €128,048 | €109,420 | -€18,628 | -14.5% |
| Income taxes | 67/77 | €42,095 | €36,503 | -€5,592 | -13.3% |
| Profit (loss) for the period | 9904 | €85,953 | €72,917 | -€13,036 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,953 | €72,917 | -€13,036 | -15.2% |
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 31 October 2026 via checked.be.