Foodstuff MKS: 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.
Foodstuff MKS
Largest movements
- Cash +€8,220
up €8,220 (+146%), from €5,620 to €13,840
mainly Depreciation (+€3,713) and Receivables within one year (+€2,671)
- Receivables within one year -€2,671
down €2,671 (-93.5%), from €2,857 to €186
of which Trade receivables: -€1,877
- Deferred charges and accrued income +€780
up €780 (+848%), from €92 to €872
- Tangible fixed assets +€430
up €430 (+4.5%), from €9,600 to €10,030
of which Furniture and vehicles: +€1,129
- Trade debts +€2,398
up €2,398 (+168%), from €1,427 to €3,826
- Reserves +€2,382
up €2,382 (+3,205%), from €74 to €2,456
- Accrued charges and deferred income +€1,370
up €1,370 (+866%), from €158 to €1,528
- Other debts +€371
up €371 (+7.6%), from €4,865 to €5,236
- Gross operating margin +€2,248
up €2,248 (+30.9%), from €7,279 to €9,527
- Other operating charges +€1,254
up €1,254 (+105%), from €1,195 to €2,449
- Taxes +€238
up €238 (+36.9%), from €645 to €883
- Depreciation +€194
up €194 (+5.5%), from €3,519 to €3,713
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,170 | €24,928 | +€6,759 | +37.2% |
| Fixed assets | 21/28 | €9,600 | €10,030 | +€430 | +4.5% |
| Tangible fixed assets | 22/27 | €9,600 | €10,030 | +€430 | +4.5% |
| Plant, machinery and equipment | 23 | €2,730 | €2,031 | -€699 | -25.6% |
| Furniture and vehicles | 24 | €6,870 | €7,999 | +€1,129 | +16.4% |
| Current assets | 29/58 | €8,569 | €14,898 | +€6,329 | +73.9% |
| Amounts receivable within one year | 40/41 | €2,857 | €186 | -€2,671 | -93.5% |
| Trade receivables | 40 | €1,877 | €0 | -€1,877 | -100% |
| Other amounts receivable | 41 | €980 | €186 | -€794 | -81.1% |
| Cash at bank and in hand | 54/58 | €5,620 | €13,840 | +€8,220 | +146% |
| Deferred charges and accrued income | 490/1 | €92 | €872 | +€780 | +848% |
| Total equity and liabilities | 10/49 | €18,170 | €24,928 | +€6,759 | +37.2% |
| Equity | 10/15 | €3,074 | €5,456 | +€2,382 | +77.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74 | €2,456 | +€2,382 | +3,205% |
| Distributable reserves | 133 | €74 | €2,456 | +€2,382 | +3,205% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €15,095 | €19,472 | +€4,377 | +29.0% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 170/4 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,937 | €9,944 | +€3,007 | +43.3% |
| Trade debts | 44 | €1,427 | €3,826 | +€2,398 | +168% |
| Suppliers | 440/4 | €1,427 | €3,826 | +€2,398 | +168% |
| Taxes, remuneration and social security | 45 | €645 | €883 | +€238 | +36.9% |
| Taxes | 450/3 | €645 | €883 | +€238 | +36.9% |
| Other amounts payable | 47/48 | €4,865 | €5,236 | +€371 | +7.6% |
| Accrued charges and deferred income | 492/3 | €158 | €1,528 | +€1,370 | +866% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,519 | €3,713 | +€194 | +5.5% |
| Other operating charges | 640/8 | €1,195 | €2,449 | +€1,254 | +105% |
| Gross operating margin | 9900 | €7,279 | €9,527 | +€2,248 | +30.9% |
| Operating profit (loss) | 9901 | €2,565 | €3,365 | +€800 | +31.2% |
| Financial income | 75/76B | €43 | €9 | -€34 | -78.7% |
| Recurring financial income | 75 | €43 | €9 | -€34 | -78.7% |
| Financial charges | 65/66B | €147 | €110 | -€38 | -25.5% |
| Recurring financial charges | 65 | €147 | €110 | -€38 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €2,462 | €3,265 | +€803 | +32.6% |
| Income taxes | 67/77 | €645 | €883 | +€238 | +36.9% |
| Profit (loss) for the period | 9904 | €1,817 | €2,382 | +€565 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,817 | €2,382 | +€565 | +31.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.