Foody Concepts: 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.
Foody Concepts
Largest movements
- Receivables within one year -€32,492
down €32,492 (-98.8%), from €32,895 to €403
of which Trade receivables: -€32,520
- Cash -€7,134
down €7,134 (-95.5%), from €7,473 to €339
mainly Debts after one year (-€64,470) and Advances received (-€32,500)
- Debts after one year -€64,470
down €64,470 (-25.5%), from €252,865 to €188,395
- Other debts +€32,730
up €32,730 (+36.4%), from €90,000 to €122,730
- Advances received -€32,500
no longer reported in 2025 (was €32,500)
- Reserves +€16,127
up €16,127 (+121%), from €13,308 to €29,435
- Tax, wage and social debts +€5,376
up €5,376 (+121%), from €4,436 to €9,812
- Gross operating margin +€5,646
up €5,646 (+18.2%), from €30,957 to €36,603
- Financial charges +€1,507
up €1,507 (+11.4%), from €13,212 to €14,720
- Taxes +€939
up €939 (+21.2%), from €4,436 to €5,376
- Other operating charges +€381
new in 2025: €381
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 | €457,868 | €418,242 | -€39,626 | -8.7% |
| Fixed assets | 21/28 | €417,500 | €417,500 | = | 0.0% |
| Financial fixed assets | 28 | €417,500 | €417,500 | = | 0.0% |
| Current assets | 29/58 | €40,368 | €742 | -€39,626 | -98.2% |
| Amounts receivable within one year | 40/41 | €32,895 | €403 | -€32,492 | -98.8% |
| Trade receivables | 40 | €32,895 | €375 | -€32,520 | -98.9% |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €7,473 | €339 | -€7,134 | -95.5% |
| Total equity and liabilities | 10/49 | €457,868 | €418,242 | -€39,626 | -8.7% |
| Equity | 10/15 | €16,308 | €32,435 | +€16,127 | +98.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,308 | €29,435 | +€16,127 | +121% |
| Distributable reserves | 133 | €13,308 | €29,435 | +€16,127 | +121% |
| Amounts payable | 17/49 | €441,559 | €385,807 | -€55,753 | -12.6% |
| Amounts payable after more than one year | 17 | €252,865 | €188,395 | -€64,470 | -25.5% |
| Financial debts | 170/4 | €252,865 | €188,395 | -€64,470 | -25.5% |
| Amounts payable within one year | 42/48 | €188,694 | €197,412 | +€8,717 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €61,351 | €64,470 | +€3,118 | +5.1% |
| Trade debts | 44 | €407 | €400 | -€7 | -1.7% |
| Suppliers | 440/4 | €407 | €400 | -€7 | -1.7% |
| Advances received on contracts in progress | 46 | €32,500 | - | -€32,500 | |
| Taxes, remuneration and social security | 45 | €4,436 | €9,812 | +€5,376 | +121% |
| Taxes | 450/3 | €4,436 | €9,812 | +€5,376 | +121% |
| Other amounts payable | 47/48 | €90,000 | €122,730 | +€32,730 | +36.4% |
| Other operating charges | 640/8 | - | €381 | +€381 | |
| Gross operating margin | 9900 | €30,957 | €36,603 | +€5,646 | +18.2% |
| Operating profit (loss) | 9901 | €30,957 | €36,222 | +€5,265 | +17.0% |
| Financial charges | 65/66B | €13,212 | €14,720 | +€1,507 | +11.4% |
| Recurring financial charges | 65 | €13,212 | €14,720 | +€1,507 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €17,745 | €21,502 | +€3,757 | +21.2% |
| Income taxes | 67/77 | €4,436 | €5,376 | +€939 | +21.2% |
| Profit (loss) for the period | 9904 | €13,308 | €16,127 | +€2,818 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,308 | €16,127 | +€2,818 | +21.2% |
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 29 October 2026 via checked.be.