Foodchain ID Certification: 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.
What changed
Foodchain ID Certification
NACE 71.209, Other technical testing and analysis
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€133,985
2024 · -€98,619-€35,366
Equity
€49,530
2024 · €183,515-€133,985
Cash
€243,384
2024 · €306,898-€63,514
Balance sheet total
€3.3m
2024 · €3.3m+€30,868
Largest movements
Assets
- Receivables within one year +€229,208
up €229,208 (+14.6%), from €1.6m to €1.8m
- Tangible fixed assets -€91,131
down €91,131 (-29.5%), from €308,758 to €217,627
of which Furniture and vehicles: -€91,633
- Cash -€63,514
down €63,514 (-20.7%), from €306,898 to €243,384
mainly Other debts (-€240,151) and Receivables within one year (-€229,208)
Equity and liabilities
- Tax, wage and social debts +€334,494
up €334,494 (+61.2%), from €546,665 to €881,159
of which Taxes: +€207,910
- Other debts -€240,151
down €240,151 (-15.1%), from €1.6m to €1.4m
- Trade debts +€177,543
up €177,543 (+24.1%), from €736,692 to €914,235
- Profit (loss) carried forward -€133,985
down €133,985, from €72,060 to -€61,925
- Debts after one year -€75,003
down €75,003 (-56.8%), from €132,151 to €57,148
Income statement
- Turnover +€895,341
up €895,341 (+14.0%), from €6.4m to €7.3m
- Staff costs +€822,026
up €822,026 (+32.2%), from €2.6m to €3.4m
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.
Result 2024
-€98,619
Turnover
+€895,341
Other operating income
+€14,124
Goods and materials
-€4,006
Services and other goods
-€37,751
Staff costs
-€822,026
Depreciation
-€5,028
Write-downs
-€56,979
Other operating charges
-€4,029
Other operating items
+€57,162
Financial income
-€2,162
Financial charges
-€1,354
Taxes
-€68,658
Result 2025
-€133,985
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€192,650
Investment
-€149,131
Financing
-€107,033
Cash 2024
€306,898
From operations (derived)
+€192,650
Net result for the year
-€133,985
Depreciation
+€270,697
Receivables within one year
-€229,208
Deferred charges and accrued income
+€13,260
Trade debts
+€177,543
Tax, wage and social debts
+€334,494
Other debts
-€240,151
Investment (derived)
-€149,131
Investment in fixed assets (net)
-€149,131
Financing
-€107,033
Debts after one year
-€75,003
Current portion of long-term debt
-€32,030
Cash 2025
€243,384
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,300,596 | €3,331,464 | +€30,868 | +0.9% |
| Fixed assets | 21/28 | €1,387,323 | €1,265,757 | -€121,566 | -8.8% |
| Intangible fixed assets | 21 | €1,074,444 | €1,044,009 | -€30,435 | -2.8% |
| Tangible fixed assets | 22/27 | €308,758 | €217,627 | -€91,131 | -29.5% |
| Plant, machinery and equipment | 23 | €229 | €731 | +€502 | +219% |
| Furniture and vehicles | 24 | €308,529 | €216,896 | -€91,633 | -29.7% |
| Financial fixed assets | 28 | €4,121 | €4,121 | = | 0.0% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Amounts receivable | 281 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €4,121 | €4,121 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,121 | €4,121 | = | 0.0% |
| Current assets | 29/58 | €1,913,273 | €2,065,707 | +€152,434 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,575,082 | €1,804,290 | +€229,208 | +14.6% |
| Trade receivables | 40 | €1,575,082 | €1,804,290 | +€229,208 | +14.6% |
| Cash at bank and in hand | 54/58 | €306,898 | €243,384 | -€63,514 | -20.7% |
| Deferred charges and accrued income | 490/1 | €31,293 | €18,033 | -€13,260 | -42.4% |
| Total equity and liabilities | 10/49 | €3,300,596 | €3,331,464 | +€30,868 | +0.9% |
| Equity | 10/15 | €183,515 | €49,530 | -€133,985 | -73.0% |
| 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 | €48,955 | €48,955 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €42,705 | €42,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,060 | -€61,925 | -€133,985 | |
| Amounts payable | 17/49 | €3,117,081 | €3,281,934 | +€164,853 | +5.3% |
| Amounts payable after more than one year | 17 | €132,151 | €57,148 | -€75,003 | -56.8% |
| Financial debts | 170/4 | €132,151 | €57,148 | -€75,003 | -56.8% |
| Credit institutions | 173 | €132,151 | €57,148 | -€75,003 | -56.8% |
| Amounts payable within one year | 42/48 | €2,984,930 | €3,224,786 | +€239,856 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €107,033 | €75,003 | -€32,030 | -29.9% |
| Trade debts | 44 | €736,692 | €914,235 | +€177,543 | +24.1% |
| Suppliers | 440/4 | €736,692 | €914,235 | +€177,543 | +24.1% |
| Taxes, remuneration and social security | 45 | €546,665 | €881,159 | +€334,494 | +61.2% |
| Taxes | 450/3 | €124,358 | €332,268 | +€207,910 | +167% |
| Remuneration and social security | 454/9 | €422,307 | €548,891 | +€126,584 | +30.0% |
| Other amounts payable | 47/48 | €1,594,540 | €1,354,389 | -€240,151 | -15.1% |
| Operating income | 70/76A | €6,502,213 | €7,410,710 | +€908,497 | +14.0% |
| Turnover | 70 | €6,376,742 | €7,272,083 | +€895,341 | +14.0% |
| Other operating income | 74 | €124,009 | €138,133 | +€14,124 | +11.4% |
| Non-recurring operating income | 76A | €1,462 | €494 | -€968 | -66.2% |
| Operating charges | 60/66A | €6,510,461 | €7,382,150 | +€871,689 | +13.4% |
| Goods for resale, raw materials and consumables | 60 | €4,755 | €8,761 | +€4,006 | +84.2% |
| Purchases | 600/8 | €4,755 | €8,761 | +€4,006 | +84.2% |
| Services and other goods | 61 | €3,619,300 | €3,657,051 | +€37,751 | +1.0% |
| Remuneration, social security and pensions | 62 | €2,556,699 | €3,378,725 | +€822,026 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €265,669 | €270,697 | +€5,028 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,128 | €52,851 | +€56,979 | |
| Other operating charges | 640/8 | €10,036 | €14,065 | +€4,029 | +40.1% |
| Non-recurring operating charges | 66A | €58,130 | - | -€58,130 | |
| Operating profit (loss) | 9901 | -€8,248 | €28,560 | +€36,808 | |
| Financial income | 75/76B | €2,166 | €4 | -€2,162 | -99.8% |
| Recurring financial income | 75 | €2,166 | €4 | -€2,162 | -99.8% |
| Other financial income | 752/9 | €2,166 | €4 | -€2,162 | -99.8% |
| Financial charges | 65/66B | €21,227 | €22,581 | +€1,354 | +6.4% |
| Recurring financial charges | 65 | €21,227 | €22,581 | +€1,354 | +6.4% |
| Debt charges | 650 | €20,363 | €21,175 | +€812 | +4.0% |
| Other financial charges | 652/9 | €864 | €1,406 | +€542 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,309 | €5,983 | +€33,292 | |
| Income taxes | 67/77 | €71,310 | €139,968 | +€68,658 | +96.3% |
| Taxes | 670/3 | €71,310 | €139,968 | +€68,658 | +96.3% |
| Profit (loss) for the period | 9904 | -€98,619 | -€133,985 | -€35,366 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€98,619 | -€133,985 | -€35,366 | -35.9% |
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 31 October 2026 via checked.be.