FOODLAB PROEF: 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.
FOODLAB PROEF
Largest movements
- Cash +€93,700
up €93,700 (+137%), from €68,459 to €162,159
mainly Contributions, distributions and other (+€200,000) and Depreciation (+€24,311)
- Deferred charges and accrued income +€45,838
up €45,838 (+5,278%), from €868 to €46,706
- Intangible fixed assets +€22,161
up €22,161 (+4,266%), from €519 to €22,680
- Tangible fixed assets -€21,472
down €21,472 (-15.4%), from €139,739 to €118,267
of which Other tangible fixed assets: -€13,103
- Contributions +€200,000
up €200,000 (+4,000%), from €5,000 to €205,000
- Other debts -€35,626
down €35,626 (-20.5%), from €174,006 to €138,380
- Profit (loss) carried forward -€33,448
down €33,448 (-27.8%), from -€120,224 to -€153,672
- Debts after one year -€13,471
down €13,471 (-26.9%), from €50,000 to €36,529
- Tax, wage and social debts +€13,030
up €13,030 (+291%), from €4,472 to €17,501
of which Remuneration and social security: +€9,520
- Gross operating margin +€132,330
up €132,330, from -€4,423 to €127,907
- Staff costs +€21,826
up €21,826 (+25.4%), from €85,994 to €107,820
- Depreciation +€3,663
up €3,663 (+17.7%), from €20,648 to €24,311
- Other operating charges +€3,097
up €3,097 (+202%), from €1,534 to €4,632
- Financial charges -€1,787
down €1,787 (-15.3%), from €11,717 to €9,930
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 | €262,889 | €400,500 | +€137,611 | +52.3% |
| Fixed assets | 21/28 | €155,635 | €156,323 | +€688 | +0.4% |
| Intangible fixed assets | 21 | €519 | €22,680 | +€22,161 | +4,266% |
| Tangible fixed assets | 22/27 | €139,739 | €118,267 | -€21,472 | -15.4% |
| Plant, machinery and equipment | 23 | €22,628 | €14,857 | -€7,771 | -34.3% |
| Furniture and vehicles | 24 | €598 | €0 | -€598 | -100% |
| Other tangible fixed assets | 26 | €116,512 | €103,409 | -€13,103 | -11.2% |
| Financial fixed assets | 28 | €15,376 | €15,376 | = | 0.0% |
| Current assets | 29/58 | €107,255 | €244,177 | +€136,922 | +128% |
| Amounts receivable within one year | 40/41 | €37,927 | €35,311 | -€2,616 | -6.9% |
| Trade receivables | 40 | €33,598 | €35,046 | +€1,449 | +4.3% |
| Other amounts receivable | 41 | €4,329 | €265 | -€4,064 | -93.9% |
| Cash at bank and in hand | 54/58 | €68,459 | €162,159 | +€93,700 | +137% |
| Deferred charges and accrued income | 490/1 | €868 | €46,706 | +€45,838 | +5,278% |
| Total equity and liabilities | 10/49 | €262,889 | €400,500 | +€137,611 | +52.3% |
| Equity | 10/15 | €5,575 | €172,127 | +€166,552 | +2,987% |
| Contributions | 10/11 | €5,000 | €205,000 | +€200,000 | +4,000% |
| Reserves | 13 | €120,799 | €120,799 | = | 0.0% |
| Distributable reserves | 133 | €120,799 | €120,799 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,224 | -€153,672 | -€33,448 | -27.8% |
| Amounts payable | 17/49 | €257,314 | €228,373 | -€28,941 | -11.2% |
| Amounts payable after more than one year | 17 | €50,000 | €36,529 | -€13,471 | -26.9% |
| Financial debts | 170/4 | €50,000 | €36,529 | -€13,471 | -26.9% |
| Amounts payable within one year | 42/48 | €204,183 | €187,492 | -€16,691 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,886 | +€6,886 | |
| Financial debts | 43 | €15,376 | €15,376 | = | 0.0% |
| Credit institutions | 430/8 | €15,376 | €15,376 | = | 0.0% |
| Trade debts | 44 | €10,330 | €9,349 | -€981 | -9.5% |
| Suppliers | 440/4 | €10,330 | €9,349 | -€981 | -9.5% |
| Taxes, remuneration and social security | 45 | €4,472 | €17,501 | +€13,030 | +291% |
| Taxes | 450/3 | €46 | €3,556 | +€3,510 | +7,554% |
| Remuneration and social security | 454/9 | €4,425 | €13,945 | +€9,520 | +215% |
| Other amounts payable | 47/48 | €174,006 | €138,380 | -€35,626 | -20.5% |
| Accrued charges and deferred income | 492/3 | €3,131 | €4,352 | +€1,221 | +39.0% |
| Non-recurring operating income | 76A | €10,000 | €0 | -€10,000 | -100% |
| Remuneration, social security and pensions | 62 | €85,994 | €107,820 | +€21,826 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,648 | €24,311 | +€3,663 | +17.7% |
| Other operating charges | 640/8 | €1,534 | €4,632 | +€3,097 | +202% |
| Non-recurring operating charges | 66A | - | €15,530 | +€15,530 | |
| Gross operating margin | 9900 | -€4,423 | €127,907 | +€132,330 | |
| Operating profit (loss) | 9901 | -€112,599 | -€24,385 | +€88,213 | +78.3% |
| Financial income | 75/76B | €371 | €867 | +€497 | +134% |
| Recurring financial income | 75 | €371 | €867 | +€497 | +134% |
| Financial charges | 65/66B | €11,717 | €9,930 | -€1,787 | -15.3% |
| Recurring financial charges | 65 | €11,717 | €9,930 | -€1,787 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€123,945 | -€33,448 | +€90,497 | +73.0% |
| Income taxes | 67/77 | €111 | €0 | -€111 | -100% |
| Profit (loss) for the period | 9904 | -€124,056 | -€33,448 | +€90,608 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€124,056 | -€33,448 | +€90,608 | +73.0% |
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 27 October 2026 via checked.be.