FOODTHREE: 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.
FOODTHREE
Largest movements
- Receivables within one year +€109,771
up €109,771 (+272.9%), from €40,229 to €150,000
of which Other amounts receivable: +€145,638
- Cash +€65,770
up €65,770 (+1391.9%), from €4,725 to €70,495
mainly Net result for the year (+€617,513) and Trade debts (+€107,808)
- Profit (loss) carried forward +€617,513
up €617,513 (+777.2%), from €79,449 to €696,962
- Debts after one year -€337,032
down €337,032 (-12.1%), from €2.8m to €2.4m
- Other debts -€300,000
no longer reported in 2025 (was €300,000)
- Trade debts +€107,808
new in 2025: €107,808
- Short-term financial debts +€48,585
new in 2025: €48,585
- Gross operating margin +€411,149
up €411,149 (+993.3%), from €41,391 to €452,540
- Financial income -€220,451
down €220,451 (-47.0%), from €469,214 to €248,763
- Financial charges -€46,330
down €46,330 (-35.9%), from €129,204 to €82,874
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 | €3,544,954 | €3,720,495 | +€175,541 | +5.0% |
| Fixed assets | 21/28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Current assets | 29/58 | €44,954 | €220,495 | +€175,541 | +390.5% |
| Amounts receivable within one year | 40/41 | €40,229 | €150,000 | +€109,771 | +272.9% |
| Trade receivables | 40 | €35,867 | - | -€35,867 | |
| Other amounts receivable | 41 | €4,362 | €150,000 | +€145,638 | +3338.8% |
| Cash at bank and in hand | 54/58 | €4,725 | €70,495 | +€65,770 | +1391.9% |
| Total equity and liabilities | 10/49 | €3,544,954 | €3,720,495 | +€175,541 | +5.0% |
| Equity | 10/15 | €109,449 | €726,962 | +€617,513 | +564.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Contributions outside capital | 11 | €30,000 | €30,000 | = | 0.0% |
| Other | 1109/19 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,449 | €696,962 | +€617,513 | +777.2% |
| Amounts payable | 17/49 | €3,435,505 | €2,993,533 | -€441,972 | -12.9% |
| Amounts payable after more than one year | 17 | €2,785,731 | €2,448,699 | -€337,032 | -12.1% |
| Financial debts | 170/4 | €2,785,731 | €2,448,699 | -€337,032 | -12.1% |
| Amounts payable within one year | 42/48 | €649,774 | €544,834 | -€104,940 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €349,774 | €364,496 | +€14,722 | +4.2% |
| Financial debts | 43 | - | €48,585 | +€48,585 | |
| Credit institutions | 430/8 | - | €48,585 | +€48,585 | |
| Trade debts | 44 | - | €107,808 | +€107,808 | |
| Suppliers | 440/4 | - | €107,808 | +€107,808 | |
| Taxes, remuneration and social security | 45 | - | €23,945 | +€23,945 | |
| Taxes | 450/3 | - | €23,945 | +€23,945 | |
| Other amounts payable | 47/48 | €300,000 | - | -€300,000 | |
| Other operating charges | 640/8 | €1,952 | €916 | -€1,037 | -53.1% |
| Gross operating margin | 9900 | €41,391 | €452,540 | +€411,149 | +993.3% |
| Operating profit (loss) | 9901 | €39,438 | €451,624 | +€412,186 | +1045.1% |
| Financial income | 75/76B | €469,214 | €248,763 | -€220,451 | -47.0% |
| Recurring financial income | 75 | €469,214 | €248,763 | -€220,451 | -47.0% |
| Financial charges | 65/66B | €129,204 | €82,874 | -€46,330 | -35.9% |
| Recurring financial charges | 65 | €129,204 | €82,874 | -€46,330 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €379,449 | €617,513 | +€238,065 | +62.7% |
| Profit (loss) for the period | 9904 | €379,449 | €617,513 | +€238,065 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €379,449 | €617,513 | +€238,065 | +62.7% |
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 9 October 2026 via checked.be.