FOODMANIA: 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.
FOODMANIA
Largest movements
- Stocks and contracts -€15,220
down €15,220 (-44.8%), from €33,970 to €18,750
- Receivables within one year +€4,286
up €4,286 (+311%), from €1,379 to €5,665
of which Trade receivables: +€2,847
- Tangible fixed assets -€1,138
down €1,138 (-42.5%), from €2,677 to €1,538
of which Furniture and vehicles: -€1,058
- Tax, wage and social debts -€13,347
no longer reported in 2023 (was €13,347)
of which Remuneration and social security: -€12,829
- Trade debts +€2,720
up €2,720 (+88.9%), from €3,060 to €5,780
- Other debts -€2,420
down €2,420 (-7.8%), from €30,969 to €28,549
- Profit (loss) carried forward +€760
up €760 (+5.4%), from -€14,034 to -€13,274
- Financial charges -€398
down €398 (-22.5%), from €1,770 to €1,372
- Gross operating margin -€120
down €120 (-3.2%), from €3,774 to €3,655
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,341 | €27,055 | -€12,286 | -31.2% |
| Fixed assets | 21/28 | €2,677 | €1,538 | -€1,138 | -42.5% |
| Tangible fixed assets | 22/27 | €2,677 | €1,538 | -€1,138 | -42.5% |
| Furniture and vehicles | 24 | €2,117 | €1,058 | -€1,058 | -50.0% |
| Other tangible fixed assets | 26 | €560 | €480 | -€80 | -14.3% |
| Current assets | 29/58 | €36,665 | €25,516 | -€11,148 | -30.4% |
| Stocks and contracts in progress | 3 | €33,970 | €18,750 | -€15,220 | -44.8% |
| Stocks | 30/36 | €33,970 | €18,750 | -€15,220 | -44.8% |
| Amounts receivable within one year | 40/41 | €1,379 | €5,665 | +€4,286 | +311% |
| Trade receivables | 40 | €712 | €3,559 | +€2,847 | +400% |
| Other amounts receivable | 41 | €667 | €2,106 | +€1,439 | +216% |
| Cash at bank and in hand | 54/58 | €811 | €588 | -€223 | -27.5% |
| Deferred charges and accrued income | 490/1 | €505 | €514 | +€9 | +1.8% |
| Total equity and liabilities | 10/49 | €39,341 | €27,055 | -€12,286 | -31.2% |
| Equity | 10/15 | -€8,034 | -€7,274 | +€760 | +9.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | - | -€6,000 | |
| Other | 1109/19 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | -€14,034 | -€13,274 | +€760 | +5.4% |
| Amounts payable | 17/49 | €47,375 | €34,329 | -€13,046 | -27.5% |
| Amounts payable within one year | 42/48 | €47,375 | €34,329 | -€13,046 | -27.5% |
| Trade debts | 44 | €3,060 | €5,780 | +€2,720 | +88.9% |
| Suppliers | 440/4 | €3,060 | €5,780 | +€2,720 | +88.9% |
| Taxes, remuneration and social security | 45 | €13,347 | - | -€13,347 | |
| Taxes | 450/3 | €518 | - | -€518 | |
| Remuneration and social security | 454/9 | €12,829 | - | -€12,829 | |
| Other amounts payable | 47/48 | €30,969 | €28,549 | -€2,420 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,138 | €1,138 | = | 0.0% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | €3,774 | €3,655 | -€120 | -3.2% |
| Operating profit (loss) | 9901 | €2,288 | €2,132 | -€156 | -6.8% |
| Financial charges | 65/66B | €1,770 | €1,372 | -€398 | -22.5% |
| Recurring financial charges | 65 | €1,770 | €1,372 | -€398 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €519 | €760 | +€241 | +46.5% |
| Profit (loss) for the period | 9904 | €519 | €760 | +€241 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €519 | €760 | +€241 | +46.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.