FOODMOVEMENT: 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.
FOODMOVEMENT
Largest movements
- Receivables within one year +€5,407
up €5,407 (+18.7%), from €28,951 to €34,358
of which Trade receivables: +€7,386
- Tangible fixed assets -€1,928
down €1,928 (-2.4%), from €79,672 to €77,744
of which Furniture and vehicles: -€2,941
- Other debts +€36,319
up €36,319 (+2,180%), from €1,666 to €37,985
- Reserves -€35,132
down €35,132 (-45.8%), from €76,677 to €41,545
- Current portion of long-term debt +€3,294
up €3,294 (+98.8%), from €3,333 to €6,627
- Trade debts -€1,942
down €1,942 (-25.8%), from €7,542 to €5,600
- Gross operating margin +€2,346
up €2,346 (+11.9%), from €19,793 to €22,139
- Depreciation -€1,359
down €1,359 (-10.9%), from €12,523 to €11,163
- Other operating charges +€822
up €822 (+30.0%), from €2,744 to €3,567
- Financial charges +€807
up €807 (+29.3%), from €2,752 to €3,559
- Financial income -€518
down €518 (-26.1%), from €1,986 to €1,469
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 | €136,483 | €138,925 | +€2,442 | +1.8% |
| Fixed assets | 21/28 | €79,672 | €77,744 | -€1,928 | -2.4% |
| Tangible fixed assets | 22/27 | €79,672 | €77,744 | -€1,928 | -2.4% |
| Land and buildings | 22 | €70,897 | €71,910 | +€1,013 | +1.4% |
| Furniture and vehicles | 24 | €8,775 | €5,834 | -€2,941 | -33.5% |
| Current assets | 29/58 | €56,811 | €61,181 | +€4,370 | +7.7% |
| Amounts receivable within one year | 40/41 | €28,951 | €34,358 | +€5,407 | +18.7% |
| Trade receivables | 40 | €2,331 | €9,716 | +€7,386 | +317% |
| Other amounts receivable | 41 | €26,620 | €24,642 | -€1,979 | -7.4% |
| Cash at bank and in hand | 54/58 | €25,482 | €24,172 | -€1,311 | -5.1% |
| Deferred charges and accrued income | 490/1 | €2,378 | €2,652 | +€274 | +11.5% |
| Total equity and liabilities | 10/49 | €136,483 | €138,925 | +€2,442 | +1.8% |
| Equity | 10/15 | €83,282 | €48,150 | -€35,132 | -42.2% |
| Contributions | 10/11 | €6,605 | €6,605 | = | 0.0% |
| Reserves | 13 | €76,677 | €41,545 | -€35,132 | -45.8% |
| Distributable reserves | 133 | €76,677 | €41,545 | -€35,132 | -45.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €26,500 | €26,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €26,500 | €26,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €26,500 | €26,500 | = | 0.0% |
| Amounts payable | 17/49 | €26,701 | €64,275 | +€37,574 | +141% |
| Amounts payable after more than one year | 17 | €4,722 | €5,963 | +€1,241 | +26.3% |
| Financial debts | 170/4 | €4,722 | €5,963 | +€1,241 | +26.3% |
| Amounts payable within one year | 42/48 | €21,966 | €58,299 | +€36,333 | +165% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €6,627 | +€3,294 | +98.8% |
| Trade debts | 44 | €7,542 | €5,600 | -€1,942 | -25.8% |
| Suppliers | 440/4 | €7,542 | €5,600 | -€1,942 | -25.8% |
| Taxes, remuneration and social security | 45 | €9,425 | €8,087 | -€1,337 | -14.2% |
| Taxes | 450/3 | €9,425 | €8,087 | -€1,337 | -14.2% |
| Other amounts payable | 47/48 | €1,666 | €37,985 | +€36,319 | +2,180% |
| Accrued charges and deferred income | 492/3 | €12 | €13 | +€0 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €11,163 | -€1,359 | -10.9% |
| Other operating charges | 640/8 | €2,744 | €3,567 | +€822 | +30.0% |
| Non-recurring operating charges | 66A | €736 | €0 | -€736 | -100% |
| Gross operating margin | 9900 | €19,793 | €22,139 | +€2,346 | +11.9% |
| Operating profit (loss) | 9901 | €3,790 | €7,409 | +€3,619 | +95.5% |
| Financial income | 75/76B | €1,986 | €1,469 | -€518 | -26.1% |
| Recurring financial income | 75 | €1,986 | €1,469 | -€518 | -26.1% |
| Financial charges | 65/66B | €2,752 | €3,559 | +€807 | +29.3% |
| Recurring financial charges | 65 | €2,752 | €3,559 | +€807 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €3,024 | €5,319 | +€2,294 | +75.9% |
| Income taxes | 67/77 | €2,328 | €2,466 | +€137 | +5.9% |
| Profit (loss) for the period | 9904 | €696 | €2,853 | +€2,157 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €696 | €2,853 | +€2,157 | +310% |
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 20 October 2026 via checked.be.