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.
GENERAL FOOD & SERVICES
Largest movements
- 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
- 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
- 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
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 | €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.