FOODPROOF: 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.
FOODPROOF
Largest movements
- Cash +€56,631
up €56,631 (+20.5%), from €276,574 to €333,204
mainly Net result for the year (+€64,648) and Other debts (+€13,653)
- Receivables within one year +€19,199
up €19,199 (+104.1%), from €18,445 to €37,644
of which Trade receivables: +€17,473
- Tangible fixed assets -€11,928
down €11,928 (-30.4%), from €39,293 to €27,364
of which Furniture and vehicles: -€11,431
- Reserves +€49,648
up €49,648 (+16.2%), from €305,875 to €355,523
- Other debts +€13,653
up €13,653 (+1013.3%), from €1,347 to €15,000
- Depreciation -€1,696
down €1,696 (-12.4%), from €13,624 to €11,928
- Taxes +€1,472
up €1,472 (+6.2%), from €23,834 to €25,306
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 | €339,238 | €403,446 | +€64,208 | +18.9% |
| Fixed assets | 21/28 | €39,293 | €27,364 | -€11,928 | -30.4% |
| Tangible fixed assets | 22/27 | €39,293 | €27,364 | -€11,928 | -30.4% |
| Plant, machinery and equipment | 23 | €498 | €0 | -€498 | -100.0% |
| Furniture and vehicles | 24 | €38,795 | €27,364 | -€11,431 | -29.5% |
| Current assets | 29/58 | €299,945 | €376,082 | +€76,137 | +25.4% |
| Amounts receivable within one year | 40/41 | €18,445 | €37,644 | +€19,199 | +104.1% |
| Trade receivables | 40 | €18,207 | €35,679 | +€17,473 | +96.0% |
| Other amounts receivable | 41 | €239 | €1,965 | +€1,726 | +723.2% |
| Cash at bank and in hand | 54/58 | €276,574 | €333,204 | +€56,631 | +20.5% |
| Deferred charges and accrued income | 490/1 | €4,926 | €5,233 | +€307 | +6.2% |
| Total equity and liabilities | 10/49 | €339,238 | €403,446 | +€64,208 | +18.9% |
| Equity | 10/15 | €318,275 | €367,923 | +€49,648 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €305,875 | €355,523 | +€49,648 | +16.2% |
| Distributable reserves | 133 | €305,875 | €355,523 | +€49,648 | +16.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €20,963 | €35,523 | +€14,560 | +69.5% |
| Amounts payable within one year | 42/48 | €19,307 | €33,368 | +€14,061 | +72.8% |
| Trade debts | 44 | €2,086 | €541 | -€1,545 | -74.1% |
| Suppliers | 440/4 | €2,086 | €541 | -€1,545 | -74.1% |
| Taxes, remuneration and social security | 45 | €15,874 | €17,827 | +€1,953 | +12.3% |
| Taxes | 450/3 | €15,874 | €17,827 | +€1,953 | +12.3% |
| Other amounts payable | 47/48 | €1,347 | €15,000 | +€13,653 | +1013.3% |
| Accrued charges and deferred income | 492/3 | €1,656 | €2,155 | +€499 | +30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,624 | €11,928 | -€1,696 | -12.4% |
| Other operating charges | 640/8 | €1,065 | €956 | -€109 | -10.2% |
| Gross operating margin | 9900 | €101,869 | €102,818 | +€949 | +0.9% |
| Operating profit (loss) | 9901 | €87,180 | €89,934 | +€2,754 | +3.2% |
| Financial income | 75/76B | €0 | €92 | +€92 | +131457.1% |
| Recurring financial income | 75 | €0 | €92 | +€92 | +131457.1% |
| Financial charges | 65/66B | €161 | €72 | -€89 | -55.4% |
| Recurring financial charges | 65 | €161 | €72 | -€89 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €87,019 | €89,954 | +€2,935 | +3.4% |
| Income taxes | 67/77 | €23,834 | €25,306 | +€1,472 | +6.2% |
| Profit (loss) for the period | 9904 | €63,185 | €64,648 | +€1,463 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €63,185 | €64,648 | +€1,463 | +2.3% |
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 12 October 2026 via checked.be.