FOODIES: what changed
What changed
FOODIES
NACE 46.170, Agents in the wholesale of food, beverages and tobacco
filed annual accounts (NBB)
Net result for the year
€12,152
2024 · €7,798+€4,355
Equity
€286,607
2024 · €274,454+€12,152
Cash
€1,044
2024 · €7,117-€6,073
Balance sheet total
€1.0m
2024 · €1.0m+€15,131
Largest movements
Assets
- Receivables within one year +€33,082
up €33,082 (+25.7%), from €128,880 to €161,962
of which Other amounts receivable: +€68,204
- Tangible fixed assets -€15,026
down €15,026 (-2.3%), from €663,918 to €648,892
of which Land and buildings: -€14,683
Equity and liabilities
- Other debts -€108,116
down €108,116 (-90.7%), from €119,191 to €11,076
- Debts after one year +€86,913
up €86,913 (+17.7%), from €492,282 to €579,194
- Trade debts +€17,476
up €17,476 (+210%), from €8,321 to €25,797
- Reserves +€12,152
up €12,152 (+5.0%), from €241,750 to €253,903
of which Distributable reserves: +€22,461
Income statement
- Turnover -€215,221
no longer reported in 2025 (was €215,221)
- Purchases and services -€188,646
no longer reported in 2025 (was €188,646)
- Gross operating margin +€13,368
up €13,368 (+18.9%), from €70,808 to €84,176
- Depreciation +€6,069
up €6,069 (+26.5%), from €22,909 to €28,978
- Financial income +€4,532
up €4,532 (+59.7%), from €7,596 to €12,129
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,798
Gross operating margin
+€13,368
Depreciation
-€6,069
Other operating charges
-€2,961
Other operating items
-€280
Financial income
+€4,532
Financial charges
-€2,585
Taxes
-€1,930
Deferred taxes and other
+€280
Result 2025
€12,152
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€91,821
Investment
-€12,730
Financing
+€98,478
Cash 2024
€7,117
From operations (derived)
-€91,821
Net result for the year
+€12,152
Depreciation
+€28,978
Receivables within one year
-€33,082
Deferred charges and accrued income
-€4,371
Provisions
-€2,577
Trade debts
+€17,476
Tax, wage and social debts
-€2,282
Other debts
-€108,116
Investment (derived)
-€12,730
Investment in fixed assets (net)
-€12,730
Financing
+€98,478
Debts after one year
+€86,913
Current portion of long-term debt
+€10,243
Short-term financial debts
+€1,322
Cash 2025
€1,044
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,901 | €1,044,032 | +€15,131 | +1.5% |
| Fixed assets | 21/28 | €665,390 | €649,142 | -€16,248 | -2.4% |
| Intangible fixed assets | 21 | €1,222 | €0 | -€1,222 | -100% |
| Tangible fixed assets | 22/27 | €663,918 | €648,892 | -€15,026 | -2.3% |
| Land and buildings | 22 | €660,988 | €646,305 | -€14,683 | -2.2% |
| Plant, machinery and equipment | 23 | €1,417 | €615 | -€802 | -56.6% |
| Furniture and vehicles | 24 | €1,513 | €1,971 | +€459 | +30.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €363,511 | €394,890 | +€31,379 | +8.6% |
| Amounts receivable after more than one year | 29 | €217,055 | €217,055 | = | 0.0% |
| Other amounts receivable | 291 | €217,055 | €217,055 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €128,880 | €161,962 | +€33,082 | +25.7% |
| Trade receivables | 40 | €39,867 | €4,744 | -€35,123 | -88.1% |
| Other amounts receivable | 41 | €89,013 | €157,217 | +€68,204 | +76.6% |
| Cash at bank and in hand | 54/58 | €7,117 | €1,044 | -€6,073 | -85.3% |
| Deferred charges and accrued income | 490/1 | €10,458 | €14,830 | +€4,371 | +41.8% |
| Total equity and liabilities | 10/49 | €1,028,901 | €1,044,032 | +€15,131 | +1.5% |
| Equity | 10/15 | €274,454 | €286,607 | +€12,152 | +4.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €241,750 | €253,903 | +€12,152 | +5.0% |
| Tax-exempt reserves | 132 | €241,750 | €231,442 | -€10,308 | -4.3% |
| Distributable reserves | 133 | - | €22,461 | +€22,461 | |
| Profit (loss) carried forward | 14 | €12,704 | €12,704 | = | 0.0% |
| Provisions and deferred taxes | 16 | €60,438 | €57,861 | -€2,577 | -4.3% |
| Deferred taxes | 168 | €60,438 | €57,861 | -€2,577 | -4.3% |
| Amounts payable | 17/49 | €694,009 | €699,565 | +€5,556 | +0.8% |
| Amounts payable after more than one year | 17 | €492,282 | €579,194 | +€86,913 | +17.7% |
| Financial debts | 170/4 | €492,282 | €579,194 | +€86,913 | +17.7% |
| Amounts payable within one year | 42/48 | €201,727 | €120,371 | -€81,357 | -40.3% |
| Current portion of amounts payable after more than one year | 42 | €50,387 | €60,630 | +€10,243 | +20.3% |
| Financial debts | 43 | - | €1,322 | +€1,322 | |
| Credit institutions | 430/8 | - | €1,322 | +€1,322 | |
| Trade debts | 44 | €8,321 | €25,797 | +€17,476 | +210% |
| Suppliers | 440/4 | €8,321 | €25,797 | +€17,476 | +210% |
| Taxes, remuneration and social security | 45 | €23,828 | €21,546 | -€2,282 | -9.6% |
| Taxes | 450/3 | €21,176 | €21,546 | +€371 | +1.8% |
| Remuneration and social security | 454/9 | €2,653 | €0 | -€2,653 | -100% |
| Other amounts payable | 47/48 | €119,191 | €11,076 | -€108,116 | -90.7% |
| Turnover | 70 | €215,221 | - | -€215,221 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €188,646 | - | -€188,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,909 | €28,978 | +€6,069 | +26.5% |
| Other operating charges | 640/8 | €3,944 | €6,904 | +€2,961 | +75.1% |
| Non-recurring operating charges | 66A | €0 | €280 | +€280 | |
| Gross operating margin | 9900 | €70,808 | €84,176 | +€13,368 | +18.9% |
| Operating profit (loss) | 9901 | €43,955 | €48,013 | +€4,058 | +9.2% |
| Financial income | 75/76B | €7,596 | €12,129 | +€4,532 | +59.7% |
| Recurring financial income | 75 | €7,596 | €12,129 | +€4,532 | +59.7% |
| Financial charges | 65/66B | €37,695 | €40,280 | +€2,585 | +6.9% |
| Recurring financial charges | 65 | €37,695 | €40,280 | +€2,585 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €13,857 | €19,862 | +€6,005 | +43.3% |
| Transfer from deferred taxes | 780 | €2,297 | €2,577 | +€280 | +12.2% |
| Income taxes | 67/77 | €8,356 | €10,287 | +€1,930 | +23.1% |
| Profit (loss) for the period | 9904 | €7,798 | €12,152 | +€4,355 | +55.8% |
| Transfer from tax-exempt reserves | 789 | €9,188 | €10,308 | +€1,120 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,986 | €22,461 | +€5,475 | +32.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.