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FoodCheck: 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

FoodCheck

BE 0824.196.429
NACE 71.209, Other technical testing and analysis
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€46,630
2024 · €26,043+€20,588
Equity
€132,603
2024 · €85,973+€46,630
Cash
€87,880
2024 · €91,633-€3,753
Balance sheet total
€244,678
2024 · €202,855+€41,823

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€51,866

    up €51,866 (+53.7%), from €96,582 to €148,448

    of which Trade receivables: +€62,524

  • Tangible fixed assets -€7,752

    down €7,752 (-54.6%), from €14,197 to €6,444

  • Cash -€3,753

    down €3,753 (-4.1%), from €91,633 to €87,880

    mainly Receivables within one year (-€51,866) and Tax, wage and social debts (-€16,569)

Equity and liabilities
  • Profit (loss) carried forward +€46,630

    up €46,630 (+40.1%), from -€116,339 to -€69,709

  • Tax, wage and social debts -€16,569

    down €16,569 (-32.3%), from €51,231 to €34,662

    of which Remuneration and social security: -€15,244

  • Trade debts +€11,663

    up €11,663 (+17.8%), from €65,652 to €77,314

Income statement
  • Staff costs -€44,025

    down €44,025 (-29.2%), from €150,723 to €106,698

  • Gross operating margin -€20,103

    down €20,103 (-10.3%), from €194,469 to €174,365

  • Taxes +€4,505

    up €4,505 (+1,652%), from €273 to €4,778

From the 2024 result to the 2025 result

effect on the 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 €26,043
Gross operating margin -€20,103
Staff costs +€44,025
Depreciation -€1,226
Other operating charges -€788
Other operating items +€4,674
Financial income -€1,292
Financial charges -€196
Taxes -€4,505
Result 2025 €46,630
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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 +€1,041
Investment -€4,794
Financing €0
Cash 2024 €91,633
Net result for the year +€46,630
Depreciation +€12,546
Receivables within one year -€51,866
Deferred charges and accrued income -€1,462
Trade debts +€11,663
Tax, wage and social debts -€16,569
Accrued charges and deferred income +€98
Investment in fixed assets (net) -€4,794
Cash 2025 €87,880
brings cash intakes cash out
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €202,855 €244,678 +€41,823 +20.6%
Fixed assets 21/28 €14,197 €6,444 -€7,752 -54.6%
Tangible fixed assets 22/27 €14,197 €6,444 -€7,752 -54.6%
Furniture and vehicles 24 €14,197 €6,444 -€7,752 -54.6%
Current assets 29/58 €188,659 €238,234 +€49,575 +26.3%
Amounts receivable within one year 40/41 €96,582 €148,448 +€51,866 +53.7%
Trade receivables 40 €85,925 €148,448 +€62,524 +72.8%
Other amounts receivable 41 €10,658 - -€10,658
Cash at bank and in hand 54/58 €91,633 €87,880 -€3,753 -4.1%
Deferred charges and accrued income 490/1 €443 €1,906 +€1,462 +330%
Total equity and liabilities 10/49 €202,855 €244,678 +€41,823 +20.6%
Equity 10/15 €85,973 €132,603 +€46,630 +54.2%
Contributions 10/11 €202,312 €202,312 = 0.0%
Capital 10 €202,312 €202,312 = 0.0%
Issued capital 100 €202,312 €202,312 = 0.0%
Profit (loss) carried forward 14 -€116,339 -€69,709 +€46,630 +40.1%
Amounts payable 17/49 €116,883 €112,075 -€4,808 -4.1%
Amounts payable within one year 42/48 €116,883 €111,977 -€4,906 -4.2%
Trade debts 44 €65,652 €77,314 +€11,663 +17.8%
Suppliers 440/4 €65,652 €77,314 +€11,663 +17.8%
Taxes, remuneration and social security 45 €51,231 €34,662 -€16,569 -32.3%
Taxes 450/3 €24,797 €23,472 -€1,325 -5.3%
Remuneration and social security 454/9 €26,434 €11,190 -€15,244 -57.7%
Accrued charges and deferred income 492/3 - €98 +€98
Remuneration, social security and pensions 62 €150,723 €106,698 -€44,025 -29.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,320 €12,546 +€1,226 +10.8%
Other operating charges 640/8 €2,587 €3,375 +€788 +30.4%
Non-recurring operating charges 66A €4,674 - -€4,674
Gross operating margin 9900 €194,469 €174,365 -€20,103 -10.3%
Operating profit (loss) 9901 €25,165 €51,746 +€26,581 +106%
Financial income 75/76B €1,292 - -€1,292
Recurring financial income 75 €1,292 - -€1,292
Financial charges 65/66B €141 €338 +€196 +139%
Recurring financial charges 65 €141 €338 +€196 +139%
Profit (loss) for the period before taxes 9903 €26,315 €51,408 +€25,093 +95.4%
Income taxes 67/77 €273 €4,778 +€4,505 +1,652%
Profit (loss) for the period 9904 €26,043 €46,630 +€20,588 +79.1%
Profit (loss) for the period to be appropriated 9905 €26,043 €46,630 +€20,588 +79.1%

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 27 October 2026 via checked.be.