FOODIZZ: 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.
FOODIZZ
Largest movements
- Intangible fixed assets -€70,000
down €70,000 (-100%), from €70,000 to €0
- Receivables within one year +€28,769
up €28,769 (+37.2%), from €77,308 to €106,077
of which Other amounts receivable: +€75,940
- Cash -€14,326
down €14,326 (-15.1%), from €95,160 to €80,834
mainly Trade debts (-€47,886) and Receivables within one year (-€28,769)
- Stocks and contracts +€5,560
up €5,560 (+1,264%), from €440 to €6,000
- Tangible fixed assets +€5,369
up €5,369 (+26.3%), from €20,383 to €25,752
of which Furniture and vehicles: +€5,295
- Trade debts -€47,886
down €47,886 (-67.5%), from €70,988 to €23,102
- Tax, wage and social debts +€21,211
up €21,211 (+177%), from €12,000 to €33,211
of which Taxes: +€16,175
- Debts after one year -€16,665
down €16,665 (-33.4%), from €49,935 to €33,270
- Other debts -€16,044
down €16,044 (-20.9%), from €76,698 to €60,654
- Profit (loss) carried forward +€14,372
up €14,372 (+39.0%), from €36,886 to €51,258
- Gross operating margin +€64,792
up €64,792 (+58.5%), from €110,684 to €175,477
- Staff costs +€32,437
up €32,437 (+43.0%), from €75,480 to €107,917
- Other operating charges +€22,999
up €22,999 (+910%), from €2,527 to €25,525
- Taxes +€12,555
up €12,555 (+289%), from €4,343 to €16,898
- Depreciation -€6,246
down €6,246 (-47.8%), from €13,068 to €6,821
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 | €269,175 | €224,429 | -€44,746 | -16.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €96,149 | €31,518 | -€64,631 | -67.2% |
| Intangible fixed assets | 21 | €70,000 | €0 | -€70,000 | -100% |
| Tangible fixed assets | 22/27 | €20,383 | €25,752 | +€5,369 | +26.3% |
| Plant, machinery and equipment | 23 | €19,372 | €16,628 | -€2,743 | -14.2% |
| Furniture and vehicles | 24 | €1,011 | €6,307 | +€5,295 | +524% |
| Other tangible fixed assets | 26 | - | €2,818 | +€2,818 | |
| Financial fixed assets | 28 | €5,766 | €5,766 | = | 0.0% |
| Current assets | 29/58 | €173,026 | €192,911 | +€19,885 | +11.5% |
| Stocks and contracts in progress | 3 | €440 | €6,000 | +€5,560 | +1,264% |
| Stocks | 30/36 | €440 | €6,000 | +€5,560 | +1,264% |
| Amounts receivable within one year | 40/41 | €77,308 | €106,077 | +€28,769 | +37.2% |
| Trade receivables | 40 | €68,645 | €21,474 | -€47,171 | -68.7% |
| Other amounts receivable | 41 | €8,663 | €84,603 | +€75,940 | +877% |
| Cash at bank and in hand | 54/58 | €95,160 | €80,834 | -€14,326 | -15.1% |
| Deferred charges and accrued income | 490/1 | €118 | €0 | -€118 | -100% |
| Total equity and liabilities | 10/49 | €269,175 | €224,429 | -€44,746 | -16.6% |
| Equity | 10/15 | €43,155 | €57,527 | +€14,372 | +33.3% |
| Contributions | 10/11 | €6,200 | €6,269 | +€69 | +1.1% |
| Reserves | 13 | €69 | €0 | -€69 | -100% |
| Distributable reserves | 133 | €69 | €0 | -€69 | -100% |
| Profit (loss) carried forward | 14 | €36,886 | €51,258 | +€14,372 | +39.0% |
| Amounts payable | 17/49 | €226,020 | €166,902 | -€59,117 | -26.2% |
| Amounts payable after more than one year | 17 | €49,935 | €33,270 | -€16,665 | -33.4% |
| Financial debts | 170/4 | €49,935 | €33,270 | -€16,665 | -33.4% |
| Amounts payable within one year | 42/48 | €176,085 | €133,632 | -€42,453 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €16,399 | €16,665 | +€266 | +1.6% |
| Trade debts | 44 | €70,988 | €23,102 | -€47,886 | -67.5% |
| Suppliers | 440/4 | €70,988 | €23,102 | -€47,886 | -67.5% |
| Taxes, remuneration and social security | 45 | €12,000 | €33,211 | +€21,211 | +177% |
| Taxes | 450/3 | €6,978 | €23,154 | +€16,175 | +232% |
| Remuneration and social security | 454/9 | €5,022 | €10,058 | +€5,036 | +100% |
| Other amounts payable | 47/48 | €76,698 | €60,654 | -€16,044 | -20.9% |
| Remuneration, social security and pensions | 62 | €75,480 | €107,917 | +€32,437 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,068 | €6,821 | -€6,246 | -47.8% |
| Other operating charges | 640/8 | €2,527 | €25,525 | +€22,999 | +910% |
| Gross operating margin | 9900 | €110,684 | €175,477 | +€64,792 | +58.5% |
| Operating profit (loss) | 9901 | €19,610 | €35,213 | +€15,603 | +79.6% |
| Financial income | 75/76B | €446 | €26 | -€420 | -94.1% |
| Recurring financial income | 75 | €446 | €26 | -€420 | -94.1% |
| Financial charges | 65/66B | €6,821 | €3,970 | -€2,851 | -41.8% |
| Recurring financial charges | 65 | €6,821 | €3,970 | -€2,851 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €13,235 | €31,269 | +€18,034 | +136% |
| Income taxes | 67/77 | €4,343 | €16,898 | +€12,555 | +289% |
| Profit (loss) for the period | 9904 | €8,892 | €14,372 | +€5,480 | +61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,892 | €14,372 | +€5,480 | +61.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.