FOOD WORLD: what changed
FOOD WORLD
Largest movements
- Cash -€18,289
down €18,289 (-21.9%), from €83,380 to €65,091
mainly Net result for the year (-€24,967) and Receivables within one year (-€14,551)
- Receivables within one year +€14,551
up €14,551 (+1,299%), from €1,120 to €15,671
- Stocks and contracts +€9,297
up €9,297 (+18.6%), from €49,901 to €59,198
- Financial fixed assets -€5,500
no longer reported in 2025 (was €5,500)
- Tangible fixed assets -€2,192
down €2,192 (-11.2%), from €19,642 to €17,450
of which Land and buildings: -€19,642
- Profit (loss) carried forward -€24,967
down €24,967 (-55.7%), from €44,844 to €19,878
- Short-term financial debts +€14,401
new in 2025: €14,401
- Trade debts +€11,483
up €11,483 (+240%), from €4,783 to €16,266
- Debts after one year -€9,296
down €9,296 (-20.4%), from €45,514 to €36,217
- Tax, wage and social debts +€6,583
up €6,583 (+33.0%), from €19,950 to €26,533
of which Remuneration and social security: +€4,289
- Gross operating margin -€73,649
down €73,649 (-93.7%), from €78,562 to €4,912
- Taxes -€16,325
no longer reported in 2025 (was €16,325)
- Staff costs +€7,550
up €7,550 (+80.1%), from €9,426 to €16,976
- Depreciation +€2,656
up €2,656 (+133%), from €2,000 to €4,656
- Financial charges +€1,099
up €1,099 (+18.3%), from €6,009 to €7,108
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,543 | €158,341 | -€1,202 | -0.8% |
| Fixed assets | 21/28 | €25,142 | €18,236 | -€6,906 | -27.5% |
| Intangible fixed assets | 21 | - | €786 | +€786 | |
| Tangible fixed assets | 22/27 | €19,642 | €17,450 | -€2,192 | -11.2% |
| Land and buildings | 22 | €19,642 | - | -€19,642 | |
| Plant, machinery and equipment | 23 | - | €2,136 | +€2,136 | |
| Furniture and vehicles | 24 | - | €15,314 | +€15,314 | |
| Financial fixed assets | 28 | €5,500 | - | -€5,500 | |
| Current assets | 29/58 | €134,401 | €140,105 | +€5,704 | +4.2% |
| Stocks and contracts in progress | 3 | €49,901 | €59,198 | +€9,297 | +18.6% |
| Stocks | 30/36 | €49,901 | €59,198 | +€9,297 | +18.6% |
| Amounts receivable within one year | 40/41 | €1,120 | €15,671 | +€14,551 | +1,299% |
| Other amounts receivable | 41 | €1,120 | €15,671 | +€14,551 | +1,299% |
| Cash at bank and in hand | 54/58 | €83,380 | €65,091 | -€18,289 | -21.9% |
| Deferred charges and accrued income | 490/1 | - | €145 | +€145 | |
| Total equity and liabilities | 10/49 | €159,543 | €158,341 | -€1,202 | -0.8% |
| Equity | 10/15 | €79,844 | €54,878 | -€24,967 | -31.3% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,844 | €19,878 | -€24,967 | -55.7% |
| Amounts payable | 17/49 | €79,699 | €103,463 | +€23,765 | +29.8% |
| Amounts payable after more than one year | 17 | €45,514 | €36,217 | -€9,296 | -20.4% |
| Financial debts | 170/4 | €45,514 | €36,217 | -€9,296 | -20.4% |
| Amounts payable within one year | 42/48 | €34,185 | €67,246 | +€33,061 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | €4,486 | €9,296 | +€4,810 | +107% |
| Financial debts | 43 | - | €14,401 | +€14,401 | |
| Credit institutions | 430/8 | - | €14,401 | +€14,401 | |
| Trade debts | 44 | €4,783 | €16,266 | +€11,483 | +240% |
| Suppliers | 440/4 | €4,783 | €16,266 | +€11,483 | +240% |
| Taxes, remuneration and social security | 45 | €19,950 | €26,533 | +€6,583 | +33.0% |
| Taxes | 450/3 | €18,147 | €20,442 | +€2,294 | +12.6% |
| Remuneration and social security | 454/9 | €1,802 | €6,091 | +€4,289 | +238% |
| Other amounts payable | 47/48 | €4,966 | €750 | -€4,217 | -84.9% |
| Remuneration, social security and pensions | 62 | €9,426 | €16,976 | +€7,550 | +80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €4,656 | +€2,656 | +133% |
| Other operating charges | 640/8 | €574 | €1,140 | +€567 | +98.8% |
| Gross operating margin | 9900 | €78,562 | €4,912 | -€73,649 | -93.7% |
| Operating profit (loss) | 9901 | €66,562 | -€17,860 | -€84,422 | |
| Financial income | 75/76B | €616 | €1 | -€616 | -99.9% |
| Recurring financial income | 75 | €616 | €1 | -€616 | -99.9% |
| Financial charges | 65/66B | €6,009 | €7,108 | +€1,099 | +18.3% |
| Recurring financial charges | 65 | €6,009 | €7,108 | +€1,099 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €61,169 | -€24,967 | -€86,136 | |
| Income taxes | 67/77 | €16,325 | - | -€16,325 | |
| Profit (loss) for the period | 9904 | €44,844 | -€24,967 | -€69,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,844 | -€24,967 | -€69,811 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.