FOODIEST: 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.
FOODIEST
Largest movements
- Cash +€9,655
up €9,655 (+59.6%), from €16,191 to €25,846
mainly Other debts (+€109,498) and Net result for the year (+€105,100)
- Other debts +€109,498
up €109,498 (+5,879%), from €1,863 to €111,361
- Debts after one year -€80,863
down €80,863 (-24.7%), from €327,939 to €247,076
of which Financial debts: -€48,363
- Profit (loss) carried forward -€28,900
down €28,900 (-21.4%), from €134,998 to €106,098
- Tax, wage and social debts +€23,398
up €23,398 (+388%), from €6,025 to €29,423
- Accrued charges and deferred income -€9,212
down €9,212 (-71.4%), from €12,904 to €3,692
- Financial income +€45,000
up €45,000 (+90.0%), from €49,980 to €94,980
- Financial charges -€2,541
down €2,541 (-20.0%), from €12,725 to €10,185
- Gross operating margin +€1,209
up €1,209 (+5.0%), from €24,420 to €25,629
- Taxes +€878
up €878 (+25.2%), from €3,488 to €4,366
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 | €632,056 | €646,736 | +€14,680 | +2.3% |
| Formation expenses | 20 | €699 | €349 | -€350 | -50.0% |
| Fixed assets | 21/28 | €599,463 | €599,253 | -€210 | 0.0% |
| Tangible fixed assets | 22/27 | €210 | €0 | -€210 | -100% |
| Furniture and vehicles | 24 | €210 | €0 | -€210 | -100% |
| Financial fixed assets | 28 | €599,253 | €599,253 | = | 0.0% |
| Current assets | 29/58 | €31,894 | €47,134 | +€15,239 | +47.8% |
| Amounts receivable within one year | 40/41 | €15,704 | €21,229 | +€5,525 | +35.2% |
| Trade receivables | 40 | €12,020 | €21,229 | +€9,208 | +76.6% |
| Other amounts receivable | 41 | €3,683 | €0 | -€3,683 | -100% |
| Cash at bank and in hand | 54/58 | €16,191 | €25,846 | +€9,655 | +59.6% |
| Deferred charges and accrued income | 490/1 | €0 | €59 | +€59 | |
| Total equity and liabilities | 10/49 | €632,056 | €646,736 | +€14,680 | +2.3% |
| Equity | 10/15 | €234,998 | €206,098 | -€28,900 | -12.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,998 | €106,098 | -€28,900 | -21.4% |
| Amounts payable | 17/49 | €397,058 | €440,638 | +€43,580 | +11.0% |
| Amounts payable after more than one year | 17 | €327,939 | €247,076 | -€80,863 | -24.7% |
| Financial debts | 170/4 | €216,439 | €168,076 | -€48,363 | -22.3% |
| Other amounts payable | 178/9 | €111,500 | €79,000 | -€32,500 | -29.1% |
| Amounts payable within one year | 42/48 | €56,215 | €189,870 | +€133,655 | +238% |
| Current portion of amounts payable after more than one year | 42 | €47,488 | €48,363 | +€874 | +1.8% |
| Financial debts | 43 | €25 | €0 | -€25 | -100% |
| Credit institutions | 430/8 | €25 | €0 | -€25 | -100% |
| Trade debts | 44 | €814 | €723 | -€91 | -11.1% |
| Suppliers | 440/4 | €814 | €723 | -€91 | -11.1% |
| Taxes, remuneration and social security | 45 | €6,025 | €29,423 | +€23,398 | +388% |
| Taxes | 450/3 | €6,025 | €29,423 | +€23,398 | +388% |
| Other amounts payable | 47/48 | €1,863 | €111,361 | +€109,498 | +5,879% |
| Accrued charges and deferred income | 492/3 | €12,904 | €3,692 | -€9,212 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €679 | €559 | -€120 | -17.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,420 | €25,629 | +€1,209 | +5.0% |
| Operating profit (loss) | 9901 | €23,354 | €24,670 | +€1,316 | +5.6% |
| Financial income | 75/76B | €49,980 | €94,980 | +€45,000 | +90.0% |
| Recurring financial income | 75 | €49,980 | €94,980 | +€45,000 | +90.0% |
| Financial charges | 65/66B | €12,725 | €10,185 | -€2,541 | -20.0% |
| Recurring financial charges | 65 | €12,725 | €10,185 | -€2,541 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €60,609 | €109,466 | +€48,857 | +80.6% |
| Income taxes | 67/77 | €3,488 | €4,366 | +€878 | +25.2% |
| Profit (loss) for the period | 9904 | €57,121 | €105,100 | +€47,979 | +84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,121 | €105,100 | +€47,979 | +84.0% |
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 14 October 2026 via checked.be.