FOODFAC: 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.
FOODFAC
Largest movements
- Cash +€10,632
up €10,632 (+25.6%), from €41,551 to €52,183
mainly Net result for the year (+€18,993) and Depreciation (+€9,756)
- Tangible fixed assets -€6,418
down €6,418 (-20.6%), from €31,088 to €24,670
of which Plant, machinery and equipment: -€5,350
- Deferred charges and accrued income -€940
no longer reported in 2025 (was €940)
- Reserves +€18,993
up €18,993 (+195%), from €9,762 to €28,755
- Debts after one year -€7,500
down €7,500 (-26.1%), from €28,750 to €21,250
- Current portion of long-term debt -€5,652
down €5,652 (-43.0%), from €13,152 to €7,500
- Tax, wage and social debts -€1,318
down €1,318 (-34.2%), from €3,849 to €2,531
- Trade debts -€922
down €922 (-56.8%), from €1,624 to €702
- Depreciation -€10,808
down €10,808 (-52.6%), from €20,564 to €9,756
- Taxes +€5,021
up €5,021 (+120%), from €4,186 to €9,207
- Financial charges +€765
up €765 (+104%), from €738 to €1,503
of which Financial charges: +€655
- Other operating charges -€653
down €653 (-49.7%), from €1,315 to €661
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 | €77,137 | €80,738 | +€3,601 | +4.7% |
| Fixed assets | 21/28 | €31,088 | €24,670 | -€6,418 | -20.6% |
| Tangible fixed assets | 22/27 | €31,088 | €24,670 | -€6,418 | -20.6% |
| Land and buildings | 22 | €10,375 | €9,139 | -€1,237 | -11.9% |
| Plant, machinery and equipment | 23 | €17,699 | €12,348 | -€5,350 | -30.2% |
| Furniture and vehicles | 24 | €3,013 | €3,182 | +€169 | +5.6% |
| Current assets | 29/58 | €46,050 | €56,069 | +€10,019 | +21.8% |
| Amounts receivable within one year | 40/41 | €3,559 | €3,885 | +€327 | +9.2% |
| Trade receivables | 40 | €2,077 | €1,614 | -€464 | -22.3% |
| Other amounts receivable | 41 | €1,481 | €2,272 | +€791 | +53.4% |
| Cash at bank and in hand | 54/58 | €41,551 | €52,183 | +€10,632 | +25.6% |
| Deferred charges and accrued income | 490/1 | €940 | - | -€940 | |
| Total equity and liabilities | 10/49 | €77,137 | €80,738 | +€3,601 | +4.7% |
| Equity | 10/15 | €29,762 | €48,755 | +€18,993 | +63.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,762 | €28,755 | +€18,993 | +195% |
| Distributable reserves | 133 | €9,762 | €28,755 | +€18,993 | +195% |
| Amounts payable | 17/49 | €47,375 | €31,983 | -€15,392 | -32.5% |
| Amounts payable after more than one year | 17 | €28,750 | €21,250 | -€7,500 | -26.1% |
| Financial debts | 170/4 | €28,750 | €21,250 | -€7,500 | -26.1% |
| Amounts payable within one year | 42/48 | €18,625 | €10,733 | -€7,892 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €13,152 | €7,500 | -€5,652 | -43.0% |
| Trade debts | 44 | €1,624 | €702 | -€922 | -56.8% |
| Suppliers | 440/4 | €1,624 | €702 | -€922 | -56.8% |
| Taxes, remuneration and social security | 45 | €3,849 | €2,531 | -€1,318 | -34.2% |
| Taxes | 450/3 | €3,849 | €2,531 | -€1,318 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,564 | €9,756 | -€10,808 | -52.6% |
| Other operating charges | 640/8 | €1,315 | €661 | -€653 | -49.7% |
| Gross operating margin | 9900 | €39,950 | €40,121 | +€170 | +0.4% |
| Operating profit (loss) | 9901 | €18,071 | €29,703 | +€11,632 | +64.4% |
| Financial charges | 65/66B | €738 | €1,503 | +€765 | +104% |
| Recurring financial charges | 65 | €738 | €1,393 | +€655 | +88.9% |
| Non-recurring financial charges | 66B | - | €110 | +€110 | |
| Profit (loss) for the period before taxes | 9903 | €17,334 | €28,200 | +€10,867 | +62.7% |
| Income taxes | 67/77 | €4,186 | €9,207 | +€5,021 | +120% |
| Profit (loss) for the period | 9904 | €13,147 | €18,993 | +€5,846 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,147 | €18,993 | +€5,846 | +44.5% |
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 15 October 2026 via checked.be.