Skip to content

GENERAL FOOD & SERVICES: 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.

What changed

GENERAL FOOD & SERVICES

BE 0830.633.170
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€258
2024 · €314-€56
Equity
€2,119
2024 · €1,861+€258
Cash
€12,119
2024 · €5,079+€7,040
Balance sheet total
€41,367
2024 · €36,433+€4,934

Largest movements

2024 to 2025
Assets
  • Receivables within one year -€9,634

    down €9,634 (-76.5%), from €12,593 to €2,959

    of which Trade receivables: -€8,874

  • Cash +€7,040

    up €7,040 (+139%), from €5,079 to €12,119

    mainly Tax, wage and social debts (+€15,737) and Receivables within one year (+€9,634)

  • Stocks and contracts +€4,000

    up €4,000 (+27.6%), from €14,500 to €18,500

  • Intangible fixed assets +€3,511

    up €3,511 (+195%), from €1,800 to €5,311

Equity and liabilities
  • Tax, wage and social debts +€15,737

    up €15,737 (+91.5%), from €17,202 to €32,939

    of which Taxes: +€11,986

  • Trade debts -€7,545

    down €7,545 (-62.5%), from €12,065 to €4,519

  • Other debts -€3,850

    down €3,850 (-72.6%), from €5,305 to €1,455

Income statement
  • Gross operating margin +€23,213

    up €23,213 (+138%), from €16,803 to €40,016

  • Staff costs +€21,123

    new in 2025: €21,123

  • Taxes +€7,667

    up €7,667 (+113%), from €6,813 to €14,481

  • Depreciation +€589

    up €589 (+65.4%), from €900 to €1,489

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €314
Gross operating margin +€23,213
Staff costs -€21,123
Depreciation -€589
Other operating charges -€274
Other operating items +€6,691
Financial income +€0
Financial charges -€306
Taxes -€7,667
Result 2025 €258
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations +€12,040
Investment -€5,000
Financing €0
Cash 2024 €5,079
Net result for the year +€258
Depreciation +€1,489
Stocks and contracts -€4,000
Receivables within one year +€9,634
Deferred charges and accrued income -€18
Trade debts -€7,545
Tax, wage and social debts +€15,737
Other debts -€3,850
Accrued charges and deferred income +€334
Investment in fixed assets (net) -€5,000
Cash 2025 €12,119
brings cash intakes cash out
Every line side by side 42 lines
Line Code 2024 2025 Change %
Total assets 20/58 €36,433 €41,367 +€4,934 +13.5%
Fixed assets 21/28 €4,100 €7,611 +€3,511 +85.6%
Intangible fixed assets 21 €1,800 €5,311 +€3,511 +195%
Financial fixed assets 28 €2,300 €2,300 = 0.0%
Current assets 29/58 €32,333 €33,756 +€1,423 +4.4%
Stocks and contracts in progress 3 €14,500 €18,500 +€4,000 +27.6%
Stocks 30/36 €14,500 €18,500 +€4,000 +27.6%
Amounts receivable within one year 40/41 €12,593 €2,959 -€9,634 -76.5%
Trade receivables 40 €11,833 €2,959 -€8,874 -75.0%
Other amounts receivable 41 €760 - -€760
Cash at bank and in hand 54/58 €5,079 €12,119 +€7,040 +139%
Deferred charges and accrued income 490/1 €160 €178 +€18 +10.9%
Total equity and liabilities 10/49 €36,433 €41,367 +€4,934 +13.5%
Equity 10/15 €1,861 €2,119 +€258 +13.9%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €6,640 €6,640 = 0.0%
Non-distributable reserves 130/1 €6,640 €6,640 = 0.0%
Reserves not available under the articles 1311 €6,640 €6,640 = 0.0%
Profit (loss) carried forward 14 -€23,380 -€23,121 +€258 +1.1%
Amounts payable 17/49 €34,572 €39,248 +€4,676 +13.5%
Amounts payable within one year 42/48 €34,572 €38,914 +€4,342 +12.6%
Trade debts 44 €12,065 €4,519 -€7,545 -62.5%
Suppliers 440/4 €12,065 €4,519 -€7,545 -62.5%
Taxes, remuneration and social security 45 €17,202 €32,939 +€15,737 +91.5%
Taxes 450/3 €17,202 €29,188 +€11,986 +69.7%
Remuneration and social security 454/9 - €3,751 +€3,751
Other amounts payable 47/48 €5,305 €1,455 -€3,850 -72.6%
Accrued charges and deferred income 492/3 - €334 +€334
Remuneration, social security and pensions 62 - €21,123 +€21,123
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €900 €1,489 +€589 +65.4%
Other operating charges 640/8 €1,010 €1,284 +€274 +27.1%
Non-recurring operating charges 66A €6,753 €62 -€6,691 -99.1%
Gross operating margin 9900 €16,803 €40,016 +€23,213 +138%
Operating profit (loss) 9901 €8,140 €16,058 +€7,918 +97.3%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €1,012 €1,319 +€306 +30.3%
Recurring financial charges 65 €1,012 €1,319 +€306 +30.3%
Profit (loss) for the period before taxes 9903 €7,128 €14,739 +€7,612 +107%
Income taxes 67/77 €6,813 €14,481 +€7,667 +113%
Profit (loss) for the period 9904 €314 €258 -€56 -17.7%
Profit (loss) for the period to be appropriated 9905 €314 €258 -€56 -17.7%

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 31 October 2026 via checked.be.