FoodM: what changed
FoodM
Largest movements
- Tangible fixed assets -€19,977
down €19,977 (-95.1%), from €21,009 to €1,032
of which Plant, machinery and equipment: -€19,418
- Receivables within one year +€15,627
up €15,627 (+38.7%), from €40,369 to €55,996
of which Trade receivables: +€15,635
- Intangible fixed assets +€4,917
up €4,917 (+1.6%), from €300,457 to €305,375
- Profit (loss) carried forward -€223,531
down €223,531 (-42.9%), from -€520,951 to -€744,482
- Debts after one year +€174,952
up €174,952 (+111%), from €158,324 to €333,276
- Trade debts +€43,718
up €43,718 (+70.1%), from €62,377 to €106,095
- Tax, wage and social debts +€9,029
up €9,029 (+95.2%), from €9,489 to €18,519
of which Remuneration and social security: +€10,686
- Depreciation +€16,889
up €16,889 (+16.1%), from €104,791 to €121,680
- Staff costs +€11,170
up €11,170 (+11.2%), from €99,694 to €110,864
- Gross operating margin -€9,659
down €9,659 (-35.3%), from €27,351 to €17,692
- Financial income -€587
no longer reported in 2025 (was €587)
- Financial charges -€509
down €509 (-5.8%), from €8,732 to €8,223
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,924 | €432,494 | +€4,570 | +1.1% |
| Fixed assets | 21/28 | €321,466 | €306,406 | -€15,060 | -4.7% |
| Intangible fixed assets | 21 | €300,457 | €305,375 | +€4,917 | +1.6% |
| Tangible fixed assets | 22/27 | €21,009 | €1,032 | -€19,977 | -95.1% |
| Plant, machinery and equipment | 23 | €19,813 | €395 | -€19,418 | -98.0% |
| Furniture and vehicles | 24 | €1,196 | €637 | -€559 | -46.7% |
| Current assets | 29/58 | €106,458 | €126,088 | +€19,629 | +18.4% |
| Amounts receivable within one year | 40/41 | €40,369 | €55,996 | +€15,627 | +38.7% |
| Trade receivables | 40 | €40,194 | €55,828 | +€15,635 | +38.9% |
| Other amounts receivable | 41 | €176 | €168 | -€8 | -4.5% |
| Cash at bank and in hand | 54/58 | €65,619 | €69,621 | +€4,002 | +6.1% |
| Deferred charges and accrued income | 490/1 | €470 | €470 | = | 0.0% |
| Total equity and liabilities | 10/49 | €427,924 | €432,494 | +€4,570 | +1.1% |
| Equity | 10/15 | €123,088 | -€100,444 | -€223,531 | |
| Contributions | 10/11 | €644,039 | €644,039 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€520,951 | -€744,482 | -€223,531 | -42.9% |
| Amounts payable | 17/49 | €304,837 | €532,938 | +€228,101 | +74.8% |
| Amounts payable after more than one year | 17 | €158,324 | €333,276 | +€174,952 | +111% |
| Financial debts | 170/4 | €158,324 | €333,276 | +€174,952 | +111% |
| Amounts payable within one year | 42/48 | €146,184 | €199,661 | +€53,477 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €74,318 | €75,048 | +€730 | +1.0% |
| Trade debts | 44 | €62,377 | €106,095 | +€43,718 | +70.1% |
| Suppliers | 440/4 | €62,377 | €106,095 | +€43,718 | +70.1% |
| Taxes, remuneration and social security | 45 | €9,489 | €18,519 | +€9,029 | +95.2% |
| Taxes | 450/3 | €4,868 | €3,212 | -€1,657 | -34.0% |
| Remuneration and social security | 454/9 | €4,621 | €15,307 | +€10,686 | +231% |
| Accrued charges and deferred income | 492/3 | €328 | - | -€328 | |
| Remuneration, social security and pensions | 62 | €99,694 | €110,864 | +€11,170 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,791 | €121,680 | +€16,889 | +16.1% |
| Other operating charges | 640/8 | €751 | €456 | -€295 | -39.3% |
| Non-recurring operating charges | 66A | €267 | - | -€267 | |
| Gross operating margin | 9900 | €27,351 | €17,692 | -€9,659 | -35.3% |
| Operating profit (loss) | 9901 | -€178,153 | -€215,308 | -€37,155 | -20.9% |
| Financial income | 75/76B | €587 | - | -€587 | |
| Recurring financial income | 75 | €587 | - | -€587 | |
| Financial charges | 65/66B | €8,732 | €8,223 | -€509 | -5.8% |
| Recurring financial charges | 65 | €8,732 | €8,223 | -€509 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€186,298 | -€223,531 | -€37,233 | -20.0% |
| Income taxes | 67/77 | €48 | - | -€48 | |
| Profit (loss) for the period | 9904 | -€186,346 | -€223,531 | -€37,185 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€186,346 | -€223,531 | -€37,185 | -20.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.