FOOD WORKING: 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 WORKING
Largest movements
- Receivables within one year -€12,821
down €12,821 (-37.3%), from €34,339 to €21,518
of which Trade receivables: -€8,972
- Tangible fixed assets -€3,146
down €3,146 (-25.0%), from €12,579 to €9,433
- Deferred charges and accrued income +€3,034
up €3,034 (+42,133%), from €7 to €3,041
- Trade debts -€13,312
down €13,312 (-39.2%), from €33,965 to €20,653
- Advances received +€10,632
new in 2025: €10,632
- Tax, wage and social debts -€10,053
down €10,053 (-36.0%), from €27,937 to €17,884
of which Taxes: -€5,962
- Profit (loss) carried forward -€2,081
down €2,081 (-42.5%), from -€4,891 to -€6,972
- Other debts +€1,740
new in 2025: €1,740
- Gross operating margin -€41,774
down €41,774 (-37.5%), from €111,285 to €69,511
- Staff costs -€14,279
down €14,279 (-18.6%), from €76,938 to €62,659
- Other operating charges -€1,653
down €1,653 (-90.9%), from €1,820 to €166
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 | €101,011 | €87,936 | -€13,075 | -12.9% |
| Fixed assets | 21/28 | €12,579 | €9,433 | -€3,146 | -25.0% |
| Tangible fixed assets | 22/27 | €12,579 | €9,433 | -€3,146 | -25.0% |
| Plant, machinery and equipment | 23 | €5,510 | €4,174 | -€1,336 | -24.3% |
| Furniture and vehicles | 24 | €1,289 | €533 | -€756 | -58.6% |
| Other tangible fixed assets | 26 | €5,780 | €4,726 | -€1,054 | -18.2% |
| Current assets | 29/58 | €88,431 | €78,503 | -€9,928 | -11.2% |
| Stocks and contracts in progress | 3 | €4,436 | €4,436 | = | 0.0% |
| Stocks | 30/36 | €4,436 | €4,436 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €34,339 | €21,518 | -€12,821 | -37.3% |
| Trade receivables | 40 | €30,490 | €21,518 | -€8,972 | -29.4% |
| Other amounts receivable | 41 | €3,849 | - | -€3,849 | |
| Cash at bank and in hand | 54/58 | €49,649 | €49,509 | -€141 | -0.3% |
| Deferred charges and accrued income | 490/1 | €7 | €3,041 | +€3,034 | +42,133% |
| Total equity and liabilities | 10/49 | €101,011 | €87,936 | -€13,075 | -12.9% |
| Equity | 10/15 | €39,109 | €37,028 | -€2,081 | -5.3% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,891 | -€6,972 | -€2,081 | -42.5% |
| Amounts payable | 17/49 | €61,902 | €50,908 | -€10,994 | -17.8% |
| Amounts payable within one year | 42/48 | €61,902 | €50,908 | -€10,994 | -17.8% |
| Trade debts | 44 | €33,965 | €20,653 | -€13,312 | -39.2% |
| Suppliers | 440/4 | €33,965 | €20,653 | -€13,312 | -39.2% |
| Advances received on contracts in progress | 46 | - | €10,632 | +€10,632 | |
| Taxes, remuneration and social security | 45 | €27,937 | €17,884 | -€10,053 | -36.0% |
| Taxes | 450/3 | €19,142 | €13,180 | -€5,962 | -31.1% |
| Remuneration and social security | 454/9 | €8,795 | €4,704 | -€4,091 | -46.5% |
| Other amounts payable | 47/48 | - | €1,740 | +€1,740 | |
| Remuneration, social security and pensions | 62 | €76,938 | €62,659 | -€14,279 | -18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,267 | €3,146 | -€121 | -3.7% |
| Other operating charges | 640/8 | €1,820 | €166 | -€1,653 | -90.9% |
| Non-recurring operating charges | 66A | €1,057 | - | -€1,057 | |
| Gross operating margin | 9900 | €111,285 | €69,511 | -€41,774 | -37.5% |
| Operating profit (loss) | 9901 | €28,202 | €3,539 | -€24,663 | -87.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -99.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -99.1% |
| Financial charges | 65/66B | €5,800 | €5,453 | -€347 | -6.0% |
| Recurring financial charges | 65 | €5,800 | €5,453 | -€347 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €22,403 | -€1,914 | -€24,317 | |
| Income taxes | 67/77 | €297 | €167 | -€129 | -43.6% |
| Profit (loss) for the period | 9904 | €22,107 | -€2,081 | -€24,188 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,107 | -€2,081 | -€24,188 |
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 18 October 2026 via checked.be.