FOODAK: 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.
FOODAK
Largest movements
- Cash -€27,460
down €27,460 (-45.2%), from €60,698 to €33,238
mainly Net result for the year (-€31,141) and Trade debts (-€3,502)
- Tangible fixed assets -€4,663
down €4,663 (-17.0%), from €27,382 to €22,719
of which Plant, machinery and equipment: -€3,431
- Stocks and contracts -€2,903
down €2,903 (-2.1%), from €136,873 to €133,970
- Profit (loss) carried forward -€31,141
down €31,141 (-85.3%), from -€36,491 to -€67,632
- Trade debts -€3,502
down €3,502 (-1.2%), from €285,487 to €281,986
- Gross operating margin -€8,183
down €8,183 (-69.0%), from -€11,868 to -€20,051
- Depreciation +€973
up €973 (+26.4%), from €3,690 to €4,663
- Financial income -€816
down €816 (-70.2%), from €1,163 to €347
- Financial charges +€511
up €511 (+11.5%), from €4,430 to €4,941
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 | €257,091 | €222,674 | -€34,417 | -13.4% |
| Fixed assets | 21/28 | €27,437 | €22,774 | -€4,663 | -17.0% |
| Tangible fixed assets | 22/27 | €27,382 | €22,719 | -€4,663 | -17.0% |
| Land and buildings | 22 | €16,763 | €15,530 | -€1,232 | -7.4% |
| Plant, machinery and equipment | 23 | €10,619 | €7,189 | -€3,431 | -32.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €229,654 | €199,900 | -€29,754 | -13.0% |
| Stocks and contracts in progress | 3 | €136,873 | €133,970 | -€2,903 | -2.1% |
| Stocks | 30/36 | €136,873 | €133,970 | -€2,903 | -2.1% |
| Amounts receivable within one year | 40/41 | €31,674 | €29,773 | -€1,901 | -6.0% |
| Trade receivables | 40 | €13,655 | €5,827 | -€7,828 | -57.3% |
| Other amounts receivable | 41 | €18,019 | €23,945 | +€5,926 | +32.9% |
| Cash at bank and in hand | 54/58 | €60,698 | €33,238 | -€27,460 | -45.2% |
| Deferred charges and accrued income | 490/1 | €408 | €2,919 | +€2,511 | +615% |
| Total equity and liabilities | 10/49 | €257,091 | €222,674 | -€34,417 | -13.4% |
| Equity | 10/15 | -€28,431 | -€59,572 | -€31,141 | -110% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,491 | -€67,632 | -€31,141 | -85.3% |
| Amounts payable | 17/49 | €285,522 | €282,246 | -€3,276 | -1.1% |
| Amounts payable within one year | 42/48 | €285,522 | €282,246 | -€3,276 | -1.1% |
| Trade debts | 44 | €285,487 | €281,986 | -€3,502 | -1.2% |
| Suppliers | 440/4 | €285,487 | €281,986 | -€3,502 | -1.2% |
| Taxes, remuneration and social security | 45 | €35 | €260 | +€225 | +648% |
| Taxes | 450/3 | €35 | €260 | +€225 | +648% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,690 | €4,663 | +€973 | +26.4% |
| Other operating charges | 640/8 | €1,654 | €1,833 | +€179 | +10.8% |
| Gross operating margin | 9900 | -€11,868 | -€20,051 | -€8,183 | -69.0% |
| Operating profit (loss) | 9901 | -€17,212 | -€26,547 | -€9,335 | -54.2% |
| Financial income | 75/76B | €1,163 | €347 | -€816 | -70.2% |
| Recurring financial income | 75 | €1,163 | €347 | -€816 | -70.2% |
| Financial charges | 65/66B | €4,430 | €4,941 | +€511 | +11.5% |
| Recurring financial charges | 65 | €4,430 | €4,941 | +€511 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,479 | -€31,141 | -€10,662 | -52.1% |
| Profit (loss) for the period | 9904 | -€20,479 | -€31,141 | -€10,662 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,479 | -€31,141 | -€10,662 | -52.1% |
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.