FOOD SUPPLY: 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 SUPPLY
Largest movements
- Stocks and contracts -€9,052
down €9,052 (-100%), from €9,052 to €0
- Tangible fixed assets +€7,959
up €7,959 (+1,335%), from €596 to €8,556
- Cash -€5,831
down €5,831 (-32.4%), from €17,997 to €12,166
mainly Trade debts (-€16,108) and Investment in fixed assets (net) (-€10,000)
- Trade debts -€16,108
down €16,108 (-77.2%), from €20,864 to €4,756
- Reserves +€4,916
new in 2025: €4,916
- Tax, wage and social debts +€4,402
up €4,402 (+187%), from €2,358 to €6,760
- Gross operating margin +€6,084
up €6,084 (+144%), from €4,218 to €10,302
- Financial income -€2,762
down €2,762 (-100%), from €2,762 to €0
- Depreciation -€2,215
down €2,215 (-52.1%), from €4,256 to €2,041
- Taxes +€1,892
up €1,892 (+316%), from €599 to €2,491
- Other operating charges -€415
down €415 (-51.7%), from €803 to €387
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 | €44,460 | €37,857 | -€6,603 | -14.9% |
| Fixed assets | 21/28 | €596 | €8,556 | +€7,959 | +1,335% |
| Tangible fixed assets | 22/27 | €596 | €8,556 | +€7,959 | +1,335% |
| Plant, machinery and equipment | 23 | €596 | €8,556 | +€7,959 | +1,335% |
| Current assets | 29/58 | €43,864 | €29,302 | -€14,562 | -33.2% |
| Stocks and contracts in progress | 3 | €9,052 | €0 | -€9,052 | -100% |
| Stocks | 30/36 | €9,052 | €0 | -€9,052 | -100% |
| Amounts receivable within one year | 40/41 | €16,668 | €16,971 | +€303 | +1.8% |
| Trade receivables | 40 | €14,111 | €10,285 | -€3,826 | -27.1% |
| Other amounts receivable | 41 | €2,557 | €6,686 | +€4,128 | +161% |
| Cash at bank and in hand | 54/58 | €17,997 | €12,166 | -€5,831 | -32.4% |
| Deferred charges and accrued income | 490/1 | €146 | €165 | +€19 | +12.7% |
| Total equity and liabilities | 10/49 | €44,460 | €37,857 | -€6,603 | -14.9% |
| Equity | 10/15 | €21,238 | €26,154 | +€4,916 | +23.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €4,916 | +€4,916 | |
| Distributable reserves | 133 | - | €4,916 | +€4,916 | |
| Profit (loss) carried forward | 14 | €1,238 | €1,238 | = | 0.0% |
| Amounts payable | 17/49 | €23,222 | €11,703 | -€11,519 | -49.6% |
| Amounts payable within one year | 42/48 | €23,222 | €11,516 | -€11,706 | -50.4% |
| Trade debts | 44 | €20,864 | €4,756 | -€16,108 | -77.2% |
| Suppliers | 440/4 | €20,864 | €4,756 | -€16,108 | -77.2% |
| Taxes, remuneration and social security | 45 | €2,358 | €6,760 | +€4,402 | +187% |
| Taxes | 450/3 | €2,358 | €6,760 | +€4,402 | +187% |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,256 | €2,041 | -€2,215 | -52.1% |
| Other operating charges | 640/8 | €803 | €387 | -€415 | -51.7% |
| Gross operating margin | 9900 | €4,218 | €10,302 | +€6,084 | +144% |
| Operating profit (loss) | 9901 | -€840 | €7,874 | +€8,714 | |
| Financial income | 75/76B | €2,762 | €0 | -€2,762 | -100% |
| Recurring financial income | 75 | €2,762 | €0 | -€2,762 | -100% |
| Financial charges | 65/66B | €85 | €468 | +€382 | +449% |
| Recurring financial charges | 65 | €85 | €468 | +€382 | +449% |
| Profit (loss) for the period before taxes | 9903 | €1,837 | €7,407 | +€5,570 | +303% |
| Income taxes | 67/77 | €599 | €2,491 | +€1,892 | +316% |
| Profit (loss) for the period | 9904 | €1,238 | €4,916 | +€3,678 | +297% |
| Profit (loss) for the period to be appropriated | 9905 | €1,238 | €4,916 | +€3,678 | +297% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.