FOODcos: 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.
FOODcos
Largest movements
- Deferred charges and accrued income +€7,549
up €7,549, from €0 to €7,549
- Cash +€7,270
up €7,270 (+96.9%), from €7,504 to €14,773
mainly Net result for the year (+€9,100) and Trade debts (+€6,756)
- Receivables within one year +€4,588
up €4,588 (+159%), from €2,882 to €7,470
of which Other amounts receivable: +€4,588
- Tangible fixed assets -€828
down €828 (-20.7%), from €3,999 to €3,171
- Reserves +€9,100
up €9,100 (+237%), from €3,844 to €12,944
- Trade debts +€6,756
up €6,756 (+406%), from €1,664 to €8,420
- Tax, wage and social debts +€3,859
up €3,859 (+95.6%), from €4,038 to €7,897
- Debts after one year -€702
down €702 (-100%), from €702 to €0
- Current portion of long-term debt -€435
down €435 (-38.2%), from €1,137 to €702
- Gross operating margin +€5,235
up €5,235 (+62.2%), from €8,411 to €13,646
- Taxes +€853
up €853 (+41.6%), from €2,053 to €2,906
- Other operating charges +€698
up €698 (+591%), from €118 to €816
- Financial income +€173
up €173 (+162%), from €107 to €280
- Depreciation +€141
up €141 (+20.4%), from €687 to €828
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 | €14,384 | €32,963 | +€18,579 | +129% |
| Fixed assets | 21/28 | €3,999 | €3,171 | -€828 | -20.7% |
| Tangible fixed assets | 22/27 | €3,999 | €3,171 | -€828 | -20.7% |
| Furniture and vehicles | 24 | €3,999 | €3,171 | -€828 | -20.7% |
| Current assets | 29/58 | €10,385 | €29,792 | +€19,407 | +187% |
| Amounts receivable within one year | 40/41 | €2,882 | €7,470 | +€4,588 | +159% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,882 | €7,470 | +€4,588 | +159% |
| Cash at bank and in hand | 54/58 | €7,504 | €14,773 | +€7,270 | +96.9% |
| Deferred charges and accrued income | 490/1 | €0 | €7,549 | +€7,549 | |
| Total equity and liabilities | 10/49 | €14,384 | €32,963 | +€18,579 | +129% |
| Equity | 10/15 | €6,844 | €15,944 | +€9,100 | +133% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,844 | €12,944 | +€9,100 | +237% |
| Distributable reserves | 133 | €3,844 | €12,944 | +€9,100 | +237% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €7,540 | €17,019 | +€9,479 | +126% |
| Amounts payable after more than one year | 17 | €702 | €0 | -€702 | -100% |
| Financial debts | 170/4 | €702 | €0 | -€702 | -100% |
| Amounts payable within one year | 42/48 | €6,839 | €17,019 | +€10,181 | +149% |
| Current portion of amounts payable after more than one year | 42 | €1,137 | €702 | -€435 | -38.2% |
| Trade debts | 44 | €1,664 | €8,420 | +€6,756 | +406% |
| Suppliers | 440/4 | €1,664 | €8,420 | +€6,756 | +406% |
| Taxes, remuneration and social security | 45 | €4,038 | €7,897 | +€3,859 | +95.6% |
| Taxes | 450/3 | €4,038 | €7,897 | +€3,859 | +95.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €687 | €828 | +€141 | +20.4% |
| Other operating charges | 640/8 | €118 | €816 | +€698 | +591% |
| Gross operating margin | 9900 | €8,411 | €13,646 | +€5,235 | +62.2% |
| Operating profit (loss) | 9901 | €7,605 | €12,002 | +€4,397 | +57.8% |
| Financial income | 75/76B | €107 | €280 | +€173 | +162% |
| Recurring financial income | 75 | €107 | €280 | +€173 | +162% |
| Financial charges | 65/66B | €359 | €277 | -€81 | -22.7% |
| Recurring financial charges | 65 | €359 | €277 | -€81 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €7,354 | €12,006 | +€4,652 | +63.3% |
| Income taxes | 67/77 | €2,053 | €2,906 | +€853 | +41.6% |
| Profit (loss) for the period | 9904 | €5,301 | €9,100 | +€3,799 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,301 | €9,100 | +€3,799 | +71.7% |
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 26 October 2026 via checked.be.