FOODAM: 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.
FOODAM
Largest movements
- Receivables within one year -€11,050
down €11,050 (-20.2%), from €54,785 to €43,735
- Profit (loss) carried forward -€11,361
down €11,361 (-76.5%), from -€14,855 to -€26,216
- Gross operating margin -€8,843
down €8,843 (-1,070%), from -€826 to -€9,670
- Financial income -€2,666
no longer reported in 2025 (was €2,666)
- Other operating charges +€869
up €869 (+208%), from €418 to €1,287
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 | €55,806 | €44,479 | -€11,327 | -20.3% |
| Fixed assets | 21/28 | €999 | €719 | -€280 | -28.0% |
| Tangible fixed assets | 22/27 | €499 | €219 | -€280 | -56.1% |
| Furniture and vehicles | 24 | €499 | €219 | -€280 | -56.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €54,807 | €43,760 | -€11,047 | -20.2% |
| Amounts receivable within one year | 40/41 | €54,785 | €43,735 | -€11,050 | -20.2% |
| Other amounts receivable | 41 | €54,785 | €43,735 | -€11,050 | -20.2% |
| Cash at bank and in hand | 54/58 | €22 | €24 | +€3 | +12.2% |
| Total equity and liabilities | 10/49 | €55,806 | €44,479 | -€11,327 | -20.3% |
| Equity | 10/15 | €53,895 | €42,534 | -€11,361 | -21.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €6,250 | €6,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,855 | -€26,216 | -€11,361 | -76.5% |
| Amounts payable | 17/49 | €1,911 | €1,945 | +€34 | +1.8% |
| Amounts payable within one year | 42/48 | €1,911 | €1,945 | +€34 | +1.8% |
| Trade debts | 44 | €1,911 | €1,945 | +€34 | +1.8% |
| Suppliers | 440/4 | €1,911 | €1,945 | +€34 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €280 | = | 0.0% |
| Other operating charges | 640/8 | €418 | €1,287 | +€869 | +208% |
| Gross operating margin | 9900 | -€826 | -€9,670 | -€8,843 | -1,070% |
| Operating profit (loss) | 9901 | -€1,524 | -€11,237 | -€9,713 | -637% |
| Financial income | 75/76B | €2,666 | - | -€2,666 | |
| Recurring financial income | 75 | €2,666 | - | -€2,666 | |
| Financial charges | 65/66B | €42 | €124 | +€82 | +196% |
| Recurring financial charges | 65 | €42 | €124 | +€82 | +196% |
| Profit (loss) for the period before taxes | 9903 | €1,100 | -€11,361 | -€12,461 | |
| Profit (loss) for the period | 9904 | €1,100 | -€11,361 | -€12,461 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,100 | -€11,361 | -€12,461 |
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 25 October 2026 via checked.be.