Food Processing Group: 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 Processing Group
Largest movements
- Cash -€189,018
down €189,018 (-91.0%), from €207,681 to €18,663
mainly Debts after one year (-€200,000) and Receivables within one year (-€10,575)
- Receivables within one year +€10,575
up €10,575 (+194%), from €5,445 to €16,020
of which Trade receivables: +€9,630
- Debts after one year -€200,000
down €200,000 (-40.8%), from €490,000 to €290,000
- Accrued charges and deferred income +€19,450
up €19,450 (+261%), from €7,439 to €26,889
- Financial charges +€11,983
up €11,983 (+107%), from €11,217 to €23,200
- Gross operating margin +€7,724
up €7,724 (+51.5%), from €14,992 to €22,716
- Taxes -€713
down €713 (-100%), from €713 to €0
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 | €713,126 | €534,683 | -€178,443 | -25.0% |
| Fixed assets | 21/28 | €500,000 | €500,000 | = | 0.0% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €213,126 | €34,683 | -€178,443 | -83.7% |
| Amounts receivable within one year | 40/41 | €5,445 | €16,020 | +€10,575 | +194% |
| Trade receivables | 40 | €5,445 | €15,075 | +€9,630 | +177% |
| Other amounts receivable | 41 | €0 | €945 | +€945 | |
| Cash at bank and in hand | 54/58 | €207,681 | €18,663 | -€189,018 | -91.0% |
| Total equity and liabilities | 10/49 | €713,126 | €534,683 | -€178,443 | -25.0% |
| Equity | 10/15 | €190,570 | €189,567 | -€1,003 | -0.5% |
| Contributions | 10/11 | €153,000 | €153,000 | = | 0.0% |
| Reserves | 13 | €37,570 | €36,567 | -€1,003 | -2.7% |
| Distributable reserves | 133 | €37,570 | €36,567 | -€1,003 | -2.7% |
| Amounts payable | 17/49 | €522,555 | €345,115 | -€177,440 | -34.0% |
| Amounts payable after more than one year | 17 | €490,000 | €290,000 | -€200,000 | -40.8% |
| Other amounts payable | 178/9 | €490,000 | €290,000 | -€200,000 | -40.8% |
| Amounts payable within one year | 42/48 | €25,117 | €28,227 | +€3,110 | +12.4% |
| Trade debts | 44 | €4,067 | €106 | -€3,960 | -97.4% |
| Suppliers | 440/4 | €4,067 | €106 | -€3,960 | -97.4% |
| Taxes, remuneration and social security | 45 | €1,050 | €1,732 | +€682 | +64.9% |
| Taxes | 450/3 | €1,050 | €1,732 | +€682 | +64.9% |
| Other amounts payable | 47/48 | €20,000 | €26,389 | +€6,389 | +31.9% |
| Accrued charges and deferred income | 492/3 | €7,439 | €26,889 | +€19,450 | +261% |
| Other operating charges | 640/8 | €502 | €519 | +€17 | +3.4% |
| Gross operating margin | 9900 | €14,992 | €22,716 | +€7,724 | +51.5% |
| Operating profit (loss) | 9901 | €14,490 | €22,197 | +€7,707 | +53.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €11,217 | €23,200 | +€11,983 | +107% |
| Recurring financial charges | 65 | €11,217 | €23,200 | +€11,983 | +107% |
| Profit (loss) for the period before taxes | 9903 | €3,273 | -€1,003 | -€4,276 | |
| Income taxes | 67/77 | €713 | €0 | -€713 | -100% |
| Profit (loss) for the period | 9904 | €2,559 | -€1,003 | -€3,562 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,559 | -€1,003 | -€3,562 |
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 13 October 2026 via checked.be.