FOODCHEF: 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.
FOODCHEF
Largest movements
- Receivables within one year +€34,575
up €34,575 (+113%), from €30,728 to €65,303
- Tangible fixed assets -€2,657
down €2,657 (-13.5%), from €19,683 to €17,027
of which Land and buildings: -€3,937
- Stocks and contracts -€2,411
down €2,411 (-53.6%), from €4,494 to €2,083
- Profit (loss) carried forward +€29,063
up €29,063, from -€13,085 to €15,978
- Turnover +€283,162
up €283,162 (+527%), from €53,747 to €336,909
- Purchases and services +€165,889
up €165,889 (+323%), from €51,404 to €217,294
- Gross operating margin +€118,847
up €118,847 (+3,767%), from €3,155 to €122,002
- Staff costs +€72,467
up €72,467 (+453%), from €15,989 to €88,455
- Depreciation +€3,937
new in 2024: €3,937
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,343 | €91,948 | +€28,605 | +45.2% |
| Fixed assets | 21/28 | €19,683 | €17,027 | -€2,657 | -13.5% |
| Tangible fixed assets | 22/27 | €19,683 | €17,027 | -€2,657 | -13.5% |
| Land and buildings | 22 | €19,683 | €15,747 | -€3,937 | -20.0% |
| Plant, machinery and equipment | 23 | - | €1,280 | +€1,280 | |
| Current assets | 29/58 | €43,660 | €74,921 | +€31,262 | +71.6% |
| Stocks and contracts in progress | 3 | €4,494 | €2,083 | -€2,411 | -53.6% |
| Stocks | 30/36 | €4,494 | €2,083 | -€2,411 | -53.6% |
| Amounts receivable within one year | 40/41 | €30,728 | €65,303 | +€34,575 | +113% |
| Other amounts receivable | 41 | €30,728 | €65,303 | +€34,575 | +113% |
| Cash at bank and in hand | 54/58 | €8,437 | €7,535 | -€902 | -10.7% |
| Total equity and liabilities | 10/49 | €63,343 | €91,948 | +€28,605 | +45.2% |
| Equity | 10/15 | €56,915 | €85,978 | +€29,063 | +51.1% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,085 | €15,978 | +€29,063 | |
| Amounts payable | 17/49 | €6,428 | €5,970 | -€458 | -7.1% |
| Amounts payable within one year | 42/48 | €6,428 | €5,970 | -€458 | -7.1% |
| Trade debts | 44 | €6,428 | €5,970 | -€458 | -7.1% |
| Suppliers | 440/4 | €6,428 | €5,970 | -€458 | -7.1% |
| Turnover | 70 | €53,747 | €336,909 | +€283,162 | +527% |
| Non-recurring operating income | 76A | €66 | €572 | +€506 | +762% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,404 | €217,294 | +€165,889 | +323% |
| Remuneration, social security and pensions | 62 | €15,989 | €88,455 | +€72,467 | +453% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,937 | +€3,937 | |
| Other operating charges | 640/8 | €219 | €449 | +€229 | +105% |
| Gross operating margin | 9900 | €3,155 | €122,002 | +€118,847 | +3,767% |
| Operating profit (loss) | 9901 | -€13,053 | €29,162 | +€42,215 | |
| Financial charges | 65/66B | €32 | €99 | +€67 | +211% |
| Recurring financial charges | 65 | €32 | €99 | +€67 | +211% |
| Profit (loss) for the period before taxes | 9903 | -€13,085 | €29,063 | +€42,147 | |
| Profit (loss) for the period | 9904 | -€13,085 | €29,063 | +€42,147 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,085 | €29,063 | +€42,147 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.