GENERAL FOOD: what changed
GENERAL FOOD
Largest movements
- Receivables after one year +€12,661
up €12,661 (+23.8%), from €53,264 to €65,925
of which Other amounts receivable: +€65,925
- Cash -€1,231
down €1,231 (-19.3%), from €6,389 to €5,158
mainly Receivables after one year (-€12,661) and Trade debts (-€300)
- Reserves +€14,224
up €14,224 (+81.6%), from €17,434 to €31,658
of which Distributable reserves: +€14,224
- Profit (loss) carried forward -€9,437
down €9,437 (-100%), from €9,437 to €0
- Other debts +€5,400
new in 2025: €5,400
- Accrued charges and deferred income +€1,800
new in 2025: €1,800
- Financial income +€3,219
new in 2025: €3,219
- Gross operating margin -€1,915
down €1,915 (-20.5%), from €9,330 to €7,415
- Other operating charges +€887
up €887 (+35.6%), from €2,492 to €3,379
- Taxes +€103
up €103 (+4.5%), from €2,292 to €2,396
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,010 | €75,443 | +€11,432 | +17.9% |
| Fixed assets | 21/28 | €4,119 | €4,119 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,119 | €4,119 | = | 0.0% |
| Land and buildings | 22 | €4,119 | €4,119 | = | 0.0% |
| Current assets | 29/58 | €59,891 | €71,324 | +€11,432 | +19.1% |
| Amounts receivable after more than one year | 29 | €53,264 | €65,925 | +€12,661 | +23.8% |
| Trade receivables | 290 | €53,264 | €0 | -€53,264 | -100% |
| Other amounts receivable | 291 | - | €65,925 | +€65,925 | |
| Cash at bank and in hand | 54/58 | €6,389 | €5,158 | -€1,231 | -19.3% |
| Deferred charges and accrued income | 490/1 | €239 | €241 | +€3 | +1.1% |
| Total equity and liabilities | 10/49 | €64,010 | €75,443 | +€11,432 | +17.9% |
| Equity | 10/15 | €57,857 | €62,645 | +€4,787 | +8.3% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €17,434 | €31,658 | +€14,224 | +81.6% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €14,335 | €28,559 | +€14,224 | +99.2% |
| Profit (loss) carried forward | 14 | €9,437 | €0 | -€9,437 | -100% |
| Amounts payable | 17/49 | €6,153 | €12,798 | +€6,645 | +108% |
| Amounts payable within one year | 42/48 | €6,153 | €10,998 | +€4,845 | +78.7% |
| Trade debts | 44 | €1,210 | €910 | -€300 | -24.8% |
| Suppliers | 440/4 | €1,210 | €910 | -€300 | -24.8% |
| Taxes, remuneration and social security | 45 | €4,943 | €4,688 | -€255 | -5.2% |
| Taxes | 450/3 | €4,943 | €4,688 | -€255 | -5.2% |
| Other amounts payable | 47/48 | - | €5,400 | +€5,400 | |
| Accrued charges and deferred income | 492/3 | - | €1,800 | +€1,800 | |
| Other operating charges | 640/8 | €2,492 | €3,379 | +€887 | +35.6% |
| Gross operating margin | 9900 | €9,330 | €7,415 | -€1,915 | -20.5% |
| Operating profit (loss) | 9901 | €6,838 | €4,037 | -€2,802 | -41.0% |
| Financial income | 75/76B | - | €3,219 | +€3,219 | |
| Recurring financial income | 75 | - | €3,219 | +€3,219 | |
| Financial charges | 65/66B | €69 | €73 | +€4 | +5.8% |
| Recurring financial charges | 65 | €69 | €73 | +€4 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €6,770 | €7,183 | +€413 | +6.1% |
| Income taxes | 67/77 | €2,292 | €2,396 | +€103 | +4.5% |
| Profit (loss) for the period | 9904 | €4,477 | €4,787 | +€310 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,477 | €4,787 | +€310 | +6.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.