GENERAL FOOD: 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.
GENERAL FOOD
Largest movements
- Receivables within one year +€7,333
up €7,333 (+74.6%), from €9,826 to €17,159
of which Other amounts receivable: +€6,066
- Stocks and contracts -€5,890
down €5,890 (-51.5%), from €11,435 to €5,545
- Cash +€1,810
up €1,810 (+6.1%), from €29,874 to €31,683
mainly Stocks and contracts (+€5,890) and Net result for the year (+€2,089)
- Profit (loss) carried forward +€2,089
up €2,089 (+8.5%), from €24,606 to €26,695
- Tax, wage and social debts +€1,579
up €1,579 (+186%), from €847 to €2,426
- Trade debts -€827
down €827 (-67.1%), from €1,233 to €405
- Other operating charges +€1,322
new in 2024: €1,322
- Gross operating margin +€1,262
up €1,262 (+42.4%), from €2,978 to €4,240
- Taxes +€145
up €145 (+22.8%), from €637 to €782
- Financial income -€52
no longer reported in 2024 (was €52)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,405 | €67,245 | +€2,841 | +4.4% |
| Fixed assets | 21/28 | €12,858 | €12,858 | = | 0.0% |
| Intangible fixed assets | 21 | €12,808 | €12,808 | = | 0.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €51,547 | €54,387 | +€2,841 | +5.5% |
| Stocks and contracts in progress | 3 | €11,435 | €5,545 | -€5,890 | -51.5% |
| Stocks | 30/36 | €11,435 | €5,545 | -€5,890 | -51.5% |
| Amounts receivable within one year | 40/41 | €9,826 | €17,159 | +€7,333 | +74.6% |
| Trade receivables | 40 | €8,967 | €10,234 | +€1,267 | +14.1% |
| Other amounts receivable | 41 | €859 | €6,925 | +€6,066 | +707% |
| Cash at bank and in hand | 54/58 | €29,874 | €31,683 | +€1,810 | +6.1% |
| Deferred charges and accrued income | 490/1 | €413 | - | -€413 | |
| Total equity and liabilities | 10/49 | €64,405 | €67,245 | +€2,841 | +4.4% |
| Equity | 10/15 | €62,325 | €64,414 | +€2,089 | +3.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €6,733 | €6,733 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,310 | €3,310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,310 | €3,310 | = | 0.0% |
| Distributable reserves | 133 | €3,423 | €3,423 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,606 | €26,695 | +€2,089 | +8.5% |
| Amounts payable | 17/49 | €2,079 | €2,831 | +€752 | +36.1% |
| Amounts payable within one year | 42/48 | €2,079 | €2,831 | +€752 | +36.1% |
| Trade debts | 44 | €1,233 | €405 | -€827 | -67.1% |
| Suppliers | 440/4 | €1,233 | €405 | -€827 | -67.1% |
| Taxes, remuneration and social security | 45 | €847 | €2,426 | +€1,579 | +186% |
| Taxes | 450/3 | €847 | €2,426 | +€1,579 | +186% |
| Other operating charges | 640/8 | - | €1,322 | +€1,322 | |
| Gross operating margin | 9900 | €2,978 | €4,240 | +€1,262 | +42.4% |
| Operating profit (loss) | 9901 | €2,978 | €2,918 | -€60 | -2.0% |
| Financial income | 75/76B | €52 | - | -€52 | |
| Recurring financial income | 75 | €52 | - | -€52 | |
| Financial charges | 65/66B | €47 | €47 | = | 0.0% |
| Recurring financial charges | 65 | €47 | €47 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,983 | €2,871 | -€112 | -3.7% |
| Income taxes | 67/77 | €637 | €782 | +€145 | +22.8% |
| Profit (loss) for the period | 9904 | €2,346 | €2,089 | -€257 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,346 | €2,089 | -€257 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.