FOODMAKER: what changed
Two fiscal 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.
FOODMAKER
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-55.9%), from €2.0m to €882,651
of which Trade receivables: -€1.1m
- Tangible fixed assets -€322,115
down €322,115 (-42.8%), from €751,730 to €429,615
of which Plant, machinery and equipment: -€313,503
- Financial fixed assets +€220,000
up €220,000 (+327.1%), from €67,250 to €287,250
of which Affiliated companies: +€220,000
- Deferred charges and accrued income -€36,361
down €36,361 (-35.4%), from €102,637 to €66,276
- Intangible fixed assets -€36,099
down €36,099 (-61.1%), from €59,126 to €23,028
- Trade debts -€1.5m
down €1.5m (-61.3%), from €2.4m to €945,449
- Profit (loss) carried forward +€397,679
up €397,679 (+10.9%), from -€3.7m to -€3.3m
- Other debts -€96,301
down €96,301 (-92.7%), from €103,881 to €7,580
- Tax, wage and social debts -€87,933
down €87,933 (-76.9%), from €114,373 to €26,440
of which Taxes: -€55,555
- Turnover -€1.5m
down €1.5m (-30.7%), from €4.9m to €3.4m
- Goods and materials -€676,143
down €676,143 (-36.6%), from €1.8m to €1.2m
of which Purchases: -€685,648
- Services and other goods -€472,046
down €472,046 (-25.0%), from €1.9m to €1.4m
- Staff costs -€276,864
down €276,864 (-37.6%), from €736,488 to €459,624
- Other operating income +€100,021
up €100,021 (+22.1%), from €451,948 to €551,969
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.
Cash bridge derived
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 | €3,510,352 | €2,222,643 | -€1.3m | -36.7% |
| Fixed assets | 21/28 | €878,106 | €739,893 | -€138,214 | -15.7% |
| Intangible fixed assets | 21 | €59,126 | €23,028 | -€36,099 | -61.1% |
| Tangible fixed assets | 22/27 | €751,730 | €429,615 | -€322,115 | -42.8% |
| Plant, machinery and equipment | 23 | €721,106 | €407,603 | -€313,503 | -43.5% |
| Furniture and vehicles | 24 | €30,624 | €22,012 | -€8,612 | -28.1% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €67,250 | €287,250 | +€220,000 | +327.1% |
| Affiliated companies | 280/1 | €510 | €220,510 | +€220,000 | +43137.3% |
| Participating interests | 280 | €510 | €220,510 | +€220,000 | +43137.3% |
| Other financial fixed assets | 284/8 | €66,740 | €66,740 | = | 0.0% |
| Shares | 284 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,740 | €1,740 | = | 0.0% |
| Current assets | 29/58 | €2,632,246 | €1,482,751 | -€1.1m | -43.7% |
| Stocks and contracts in progress | 3 | €21,639 | €6,802 | -€14,837 | -68.6% |
| Stocks | 30/36 | €21,639 | €6,802 | -€14,837 | -68.6% |
| Goods purchased for resale | 34 | €21,639 | €6,802 | -€14,837 | -68.6% |
| Amounts receivable within one year | 40/41 | €2,002,741 | €882,651 | -€1.1m | -55.9% |
| Trade receivables | 40 | €1,817,982 | €764,730 | -€1.1m | -57.9% |
| Other amounts receivable | 41 | €184,759 | €117,921 | -€66,838 | -36.2% |
| Cash at bank and in hand | 54/58 | €505,229 | €527,021 | +€21,792 | +4.3% |
| Deferred charges and accrued income | 490/1 | €102,637 | €66,276 | -€36,361 | -35.4% |
| Total equity and liabilities | 10/49 | €3,510,352 | €2,222,643 | -€1.3m | -36.7% |
| Equity | 10/15 | €845,496 | €1,243,175 | +€397,679 | +47.0% |
| Contributions | 10/11 | €4,500,000 | €4,500,000 | = | 0.0% |
| Capital | 10 | €4,500,000 | €4,500,000 | = | 0.0% |
| Issued capital | 100 | €4,500,000 | €4,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,654,504 | -€3,256,825 | +€397,679 | +10.9% |
| Amounts payable | 17/49 | €2,664,857 | €979,468 | -€1.7m | -63.2% |
| Amounts payable within one year | 42/48 | €2,662,956 | €979,468 | -€1.7m | -63.2% |
| Trade debts | 44 | €2,444,703 | €945,449 | -€1.5m | -61.3% |
| Suppliers | 440/4 | €2,444,703 | €945,449 | -€1.5m | -61.3% |
| Taxes, remuneration and social security | 45 | €114,373 | €26,440 | -€87,933 | -76.9% |
| Taxes | 450/3 | €56,054 | €499 | -€55,555 | -99.1% |
| Remuneration and social security | 454/9 | €58,319 | €25,940 | -€32,379 | -55.5% |
| Other amounts payable | 47/48 | €103,881 | €7,580 | -€96,301 | -92.7% |
| Accrued charges and deferred income | 492/3 | €1,900 | €0 | -€1,900 | -100.0% |
| Operating income | 70/76A | €5,351,157 | €3,940,283 | -€1.4m | -26.4% |
| Turnover | 70 | €4,886,204 | €3,387,314 | -€1.5m | -30.7% |
| Other operating income | 74 | €451,948 | €551,969 | +€100,021 | +22.1% |
| Non-recurring operating income | 76A | €13,006 | €1,000 | -€12,006 | -92.3% |
| Operating charges | 60/66A | €5,089,648 | €3,498,483 | -€1.6m | -31.3% |
| Goods for resale, raw materials and consumables | 60 | €1,848,061 | €1,171,918 | -€676,143 | -36.6% |
| Purchases | 600/8 | €1,842,729 | €1,157,081 | -€685,648 | -37.2% |
| Change in stocks: decrease (increase) | 609 | €5,332 | €14,837 | +€9,505 | +178.2% |
| Services and other goods | 61 | €1,889,808 | €1,417,762 | -€472,046 | -25.0% |
| Remuneration, social security and pensions | 62 | €736,488 | €459,624 | -€276,864 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424,905 | €358,214 | -€66,691 | -15.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €52,599 | €40,289 | -€12,310 | -23.4% |
| Other operating charges | 640/8 | €137,787 | €50,676 | -€87,111 | -63.2% |
| Operating profit (loss) | 9901 | €261,509 | €441,800 | +€180,291 | +68.9% |
| Financial income | 75/76B | €45 | €157 | +€112 | +251.8% |
| Recurring financial income | 75 | €45 | €157 | +€112 | +251.8% |
| Other financial income | 752/9 | €45 | €157 | +€112 | +251.8% |
| Financial charges | 65/66B | €60,801 | €43,896 | -€16,905 | -27.8% |
| Recurring financial charges | 65 | €60,801 | €43,896 | -€16,905 | -27.8% |
| Debt charges | 650 | €1,355 | €1,049 | -€306 | -22.6% |
| Other financial charges | 652/9 | €59,446 | €42,847 | -€16,599 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €200,753 | €398,061 | +€197,308 | +98.3% |
| Income taxes | 67/77 | €660 | €381 | -€278 | -42.2% |
| Taxes | 670/3 | €660 | €381 | -€278 | -42.2% |
| Profit (loss) for the period | 9904 | €200,094 | €397,679 | +€197,586 | +98.7% |
| Profit (loss) for the period to be appropriated | 9905 | €200,094 | €397,679 | +€197,586 | +98.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.