FOOD PRO: 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 PRO
Largest movements
- Tangible fixed assets +€143,575
up €143,575 (+51.3%), from €280,020 to €423,595
of which Land and buildings: +€123,725
- Cash -€23,519
down €23,519 (-77.4%), from €30,405 to €6,887
mainly Investment in fixed assets (net) (-€176,468) and Trade debts (-€22,780)
- Receivables within one year -€19,852
down €19,852 (-46.4%), from €42,795 to €22,943
of which Other amounts receivable: -€21,962
- Reserves +€180,586
up €180,586 (+3,076%), from €5,872 to €186,457
of which Distributable reserves: +€182,586
- Profit (loss) carried forward -€109,665
no longer reported in 2026 (was €109,665)
- Debts after one year +€25,974
up €25,974 (+15.3%), from €170,111 to €196,085
- Trade debts -€22,780
down €22,780 (-49.9%), from €45,672 to €22,892
- Tax, wage and social debts +€11,753
up €11,753 (+211%), from €5,580 to €17,333
of which Taxes: +€6,654
- Gross operating margin +€68,209
up €68,209 (+53.7%), from €127,053 to €195,262
- Staff costs -€10,150
down €10,150 (-12.0%), from €84,635 to €74,485
- Depreciation +€8,425
up €8,425 (+34.4%), from €24,468 to €32,893
- Financial charges +€5,279
up €5,279 (+82.9%), from €6,370 to €11,649
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,571 | €465,841 | +€96,270 | +26.0% |
| Fixed assets | 21/28 | €280,020 | €423,595 | +€143,575 | +51.3% |
| Tangible fixed assets | 22/27 | €280,020 | €423,595 | +€143,575 | +51.3% |
| Land and buildings | 22 | €257,115 | €380,840 | +€123,725 | +48.1% |
| Plant, machinery and equipment | 23 | €12,327 | €11,167 | -€1,160 | -9.4% |
| Furniture and vehicles | 24 | €10,577 | €31,587 | +€21,010 | +199% |
| Current assets | 29/58 | €89,551 | €42,247 | -€47,304 | -52.8% |
| Stocks and contracts in progress | 3 | €10,553 | €11,203 | +€649 | +6.2% |
| Stocks | 30/36 | €10,553 | €11,203 | +€649 | +6.2% |
| Amounts receivable within one year | 40/41 | €42,795 | €22,943 | -€19,852 | -46.4% |
| Trade receivables | 40 | €19,516 | €21,626 | +€2,110 | +10.8% |
| Other amounts receivable | 41 | €23,279 | €1,317 | -€21,962 | -94.3% |
| Cash at bank and in hand | 54/58 | €30,405 | €6,887 | -€23,519 | -77.4% |
| Deferred charges and accrued income | 490/1 | €5,797 | €1,214 | -€4,583 | -79.1% |
| Total equity and liabilities | 10/49 | €369,571 | €465,841 | +€96,270 | +26.0% |
| Equity | 10/15 | €135,537 | €206,457 | +€70,921 | +52.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €5,872 | €186,457 | +€180,586 | +3,076% |
| Non-distributable reserves | 130/1 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | €2,000 | - | -€2,000 | |
| Distributable reserves | 133 | €3,872 | €186,457 | +€182,586 | +4,716% |
| Profit (loss) carried forward | 14 | €109,665 | - | -€109,665 | |
| Amounts payable | 17/49 | €234,034 | €259,384 | +€25,350 | +10.8% |
| Amounts payable after more than one year | 17 | €170,111 | €196,085 | +€25,974 | +15.3% |
| Financial debts | 170/4 | €170,111 | €196,085 | +€25,974 | +15.3% |
| Amounts payable within one year | 42/48 | €63,258 | €63,299 | +€41 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €12,006 | €18,343 | +€6,337 | +52.8% |
| Trade debts | 44 | €45,672 | €22,892 | -€22,780 | -49.9% |
| Suppliers | 440/4 | €45,672 | €22,892 | -€22,780 | -49.9% |
| Taxes, remuneration and social security | 45 | €5,580 | €17,333 | +€11,753 | +211% |
| Taxes | 450/3 | €311 | €6,964 | +€6,654 | +2,141% |
| Remuneration and social security | 454/9 | €5,269 | €10,369 | +€5,100 | +96.8% |
| Other amounts payable | 47/48 | - | €4,730 | +€4,730 | |
| Accrued charges and deferred income | 492/3 | €665 | - | -€665 | |
| Non-recurring operating income | 76A | €570 | €141,835 | +€141,265 | +24,783% |
| Remuneration, social security and pensions | 62 | €84,635 | €74,485 | -€10,150 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,468 | €32,893 | +€8,425 | +34.4% |
| Other operating charges | 640/8 | €6,528 | €5,278 | -€1,250 | -19.2% |
| Non-recurring operating charges | 66A | €4,338 | - | -€4,338 | |
| Gross operating margin | 9900 | €127,053 | €195,262 | +€68,209 | +53.7% |
| Operating profit (loss) | 9901 | €7,084 | €82,606 | +€75,522 | +1,066% |
| Financial income | 75/76B | €578 | €91 | -€487 | -84.3% |
| Recurring financial income | 75 | €578 | €91 | -€487 | -84.3% |
| Financial charges | 65/66B | €6,370 | €11,649 | +€5,279 | +82.9% |
| Recurring financial charges | 65 | €6,370 | €11,649 | +€5,279 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €1,291 | €71,047 | +€69,756 | +5,403% |
| Income taxes | 67/77 | €90 | €127 | +€37 | +40.9% |
| Profit (loss) for the period | 9904 | €1,201 | €70,921 | +€69,719 | +5,804% |
| Profit (loss) for the period to be appropriated | 9905 | €1,201 | €70,921 | +€69,719 | +5,804% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.