FOODARTS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FOODARTS
Largest movements
- Receivables within one year +€1,572
up €1,572 (+92.1%), from €1,707 to €3,279
- Cash +€1,338
up €1,338 (+58.2%), from €2,299 to €3,637
mainly Debts after one year (+€12,000) and Tax, wage and social debts (+€2,562)
- Debts after one year +€12,000
new in 2025: €12,000
- Other debts -€9,124
down €9,124 (-98.9%), from €9,225 to €101
- Tax, wage and social debts +€2,562
up €2,562 (+90.6%), from €2,829 to €5,391
- Profit (loss) carried forward -€1,474
down €1,474 (-4.6%), from -€32,235 to -€33,708
- Trade debts -€1,102
down €1,102 (-26.0%), from €4,236 to €3,134
- Taxes +€5,173
up €5,173 (+3,626%), from €143 to €5,315
- Gross operating margin +€4,236
up €4,236 (+259%), from €1,635 to €5,872
- Other operating charges +€1,153
up €1,153 (+273%), from €423 to €1,576
- Financial charges -€242
down €242 (-34.8%), from €696 to €454
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 | €4,055 | €6,917 | +€2,862 | +70.6% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €4,055 | €6,917 | +€2,862 | +70.6% |
| Amounts receivable within one year | 40/41 | €1,707 | €3,279 | +€1,572 | +92.1% |
| Trade receivables | 40 | €1,707 | €3,279 | +€1,572 | +92.1% |
| Cash at bank and in hand | 54/58 | €2,299 | €3,637 | +€1,338 | +58.2% |
| Deferred charges and accrued income | 490/1 | €49 | €1 | -€48 | -97.8% |
| Total equity and liabilities | 10/49 | €4,055 | €6,917 | +€2,862 | +70.6% |
| Equity | 10/15 | -€12,235 | -€13,708 | -€1,474 | -12.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,235 | -€33,708 | -€1,474 | -4.6% |
| Amounts payable | 17/49 | €16,290 | €20,626 | +€4,336 | +26.6% |
| Amounts payable after more than one year | 17 | - | €12,000 | +€12,000 | |
| Financial debts | 170/4 | - | €12,000 | +€12,000 | |
| Amounts payable within one year | 42/48 | €16,290 | €8,626 | -€7,664 | -47.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,236 | €3,134 | -€1,102 | -26.0% |
| Suppliers | 440/4 | €4,236 | €3,134 | -€1,102 | -26.0% |
| Taxes, remuneration and social security | 45 | €2,829 | €5,391 | +€2,562 | +90.6% |
| Taxes | 450/3 | €2,829 | €5,391 | +€2,562 | +90.6% |
| Other amounts payable | 47/48 | €9,225 | €101 | -€9,124 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €423 | €1,576 | +€1,153 | +273% |
| Gross operating margin | 9900 | €1,635 | €5,872 | +€4,236 | +259% |
| Operating profit (loss) | 9901 | €1,212 | €4,295 | +€3,083 | +254% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €696 | €454 | -€242 | -34.8% |
| Recurring financial charges | 65 | €696 | €454 | -€242 | -34.8% |
| Profit (loss) for the period before taxes | 9903 | €516 | €3,841 | +€3,325 | +644% |
| Income taxes | 67/77 | €143 | €5,315 | +€5,173 | +3,626% |
| Profit (loss) for the period | 9904 | €373 | -€1,474 | -€1,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €373 | -€1,474 | -€1,847 |
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 1 November 2026 via checked.be.