FOODIP: 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.
FOODIP
Largest movements
- Cash +€1.4m
up €1.4m (+112%), from €1.2m to €2.6m
mainly Net result for the year (+€2.9m) and Receivables within one year (+€1.2m)
- Receivables within one year -€1.2m
down €1.2m (-43.4%), from €2.8m to €1.6m
of which Other amounts receivable: -€1.0m
- Other debts +€161,904
up €161,904 (+5.9%), from €2.8m to €2.9m
- Other operating income +€240,030
up €240,030 (+7.5%), from €3.2m to €3.4m
- Taxes +€53,968
up €53,968 (+12.4%), from €433,849 to €487,817
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 | €4,309,823 | €4,491,561 | +€181,738 | +4.2% |
| Fixed assets | 21/28 | €277,996 | €277,896 | -€100 | 0.0% |
| Intangible fixed assets | 21 | €967 | €867 | -€100 | -10.3% |
| Financial fixed assets | 28 | €277,028 | €277,028 | = | 0.0% |
| Affiliated companies | 280/1 | €277,028 | €277,028 | = | 0.0% |
| Participating interests | 280 | €277,028 | €277,028 | = | 0.0% |
| Current assets | 29/58 | €4,031,828 | €4,213,666 | +€181,838 | +4.5% |
| Amounts receivable within one year | 40/41 | €2,788,389 | €1,578,110 | -€1.2m | -43.4% |
| Trade receivables | 40 | €250,876 | €45,948 | -€204,928 | -81.7% |
| Other amounts receivable | 41 | €2,537,513 | €1,532,162 | -€1.0m | -39.6% |
| Cash at bank and in hand | 54/58 | €1,243,439 | €2,635,556 | +€1.4m | +112% |
| Total equity and liabilities | 10/49 | €4,309,823 | €4,491,561 | +€181,738 | +4.2% |
| Equity | 10/15 | €1,490,826 | €1,490,826 | = | 0.0% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,477,826 | €1,477,826 | = | 0.0% |
| Distributable reserves | 133 | €1,477,826 | €1,477,826 | = | 0.0% |
| Amounts payable | 17/49 | €2,818,998 | €3,000,736 | +€181,738 | +6.4% |
| Amounts payable within one year | 42/48 | €2,818,998 | €3,000,736 | +€181,738 | +6.4% |
| Trade debts | 44 | €5,705 | €33,863 | +€28,157 | +494% |
| Suppliers | 440/4 | €5,705 | €33,863 | +€28,157 | +494% |
| Taxes, remuneration and social security | 45 | €57,941 | €49,618 | -€8,323 | -14.4% |
| Taxes | 450/3 | €57,941 | €49,618 | -€8,323 | -14.4% |
| Other amounts payable | 47/48 | €2,755,351 | €2,917,255 | +€161,904 | +5.9% |
| Operating income | 70/76A | €3,191,691 | €3,431,720 | +€240,030 | +7.5% |
| Other operating income | 74 | €3,191,691 | €3,431,720 | +€240,030 | +7.5% |
| Operating charges | 60/66A | €36,609 | €26,345 | -€10,263 | -28.0% |
| Services and other goods | 61 | €35,482 | €25,119 | -€10,363 | -29.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33 | €100 | +€67 | +205% |
| Other operating charges | 640/8 | €1,094 | €1,126 | +€33 | +3.0% |
| Operating profit (loss) | 9901 | €3,155,082 | €3,405,375 | +€250,293 | +7.9% |
| Financial income | 75/76B | €34,292 | - | -€34,292 | |
| Recurring financial income | 75 | €34,292 | - | -€34,292 | |
| Income from current assets | 751 | €34,292 | - | -€34,292 | |
| Financial charges | 65/66B | €174 | €302 | +€128 | +73.8% |
| Recurring financial charges | 65 | €174 | €302 | +€128 | +73.8% |
| Debt charges | 650 | €174 | €302 | +€128 | +73.8% |
| Profit (loss) for the period before taxes | 9903 | €3,189,200 | €3,405,072 | +€215,872 | +6.8% |
| Income taxes | 67/77 | €433,849 | €487,817 | +€53,968 | +12.4% |
| Taxes | 670/3 | €433,849 | €487,817 | +€53,968 | +12.4% |
| Profit (loss) for the period | 9904 | €2,755,351 | €2,917,255 | +€161,904 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,755,351 | €2,917,255 | +€161,904 | +5.9% |
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 13 October 2026 via checked.be.