H.FOOD: what changed
H.FOOD
Largest movements
- Receivables within one year -€11,412
down €11,412 (-60.3%), from €18,931 to €7,519
of which Trade receivables: -€10,303
- Cash +€1,892
up €1,892 (+443%), from €427 to €2,318
mainly Receivables within one year (+€11,412) and Net result for the year (+€5,830)
- Tangible fixed assets -€799
down €799 (-50.0%), from €1,598 to €799
- Intangible fixed assets -€700
down €700 (-50.0%), from €1,400 to €700
- Other debts -€15,636
down €15,636 (-80.0%), from €19,541 to €3,905
- Profit (loss) carried forward +€5,830
up €5,830 (+17.1%), from -€34,179 to -€28,350
- Trade debts -€1,213
down €1,213 (-4.5%), from €26,794 to €25,581
- Turnover +€49,314
new in 2024: €49,314
- Purchases and services +€41,946
new in 2024: €41,946
- Gross operating margin +€19,892
up €19,892, from -€12,524 to €7,368
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,355 | €11,336 | -€11,019 | -49.3% |
| Fixed assets | 21/28 | €2,998 | €1,499 | -€1,499 | -50.0% |
| Intangible fixed assets | 21 | €1,400 | €700 | -€700 | -50.0% |
| Tangible fixed assets | 22/27 | €1,598 | €799 | -€799 | -50.0% |
| Plant, machinery and equipment | 23 | €1,598 | €799 | -€799 | -50.0% |
| Current assets | 29/58 | €19,357 | €9,837 | -€9,520 | -49.2% |
| Amounts receivable within one year | 40/41 | €18,931 | €7,519 | -€11,412 | -60.3% |
| Trade receivables | 40 | €12,104 | €1,801 | -€10,303 | -85.1% |
| Other amounts receivable | 41 | €6,826 | €5,718 | -€1,108 | -16.2% |
| Cash at bank and in hand | 54/58 | €427 | €2,318 | +€1,892 | +443% |
| Total equity and liabilities | 10/49 | €22,355 | €11,336 | -€11,019 | -49.3% |
| Equity | 10/15 | -€23,979 | -€18,150 | +€5,830 | +24.3% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Capital | 10 | - | €10,200 | +€10,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €8,400 | +€8,400 | |
| Profit (loss) carried forward | 14 | -€34,179 | -€28,350 | +€5,830 | +17.1% |
| Amounts payable | 17/49 | €46,335 | €29,486 | -€16,849 | -36.4% |
| Amounts payable within one year | 42/48 | €46,335 | €29,486 | -€16,849 | -36.4% |
| Trade debts | 44 | €26,794 | €25,581 | -€1,213 | -4.5% |
| Suppliers | 440/4 | €26,794 | €25,581 | -€1,213 | -4.5% |
| Other amounts payable | 47/48 | €19,541 | €3,905 | -€15,636 | -80.0% |
| Turnover | 70 | - | €49,314 | +€49,314 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €41,946 | +€41,946 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €1,499 | = | 0.0% |
| Gross operating margin | 9900 | -€12,524 | €7,368 | +€19,892 | |
| Operating profit (loss) | 9901 | -€14,023 | €5,869 | +€19,892 | |
| Financial charges | 65/66B | €24 | €40 | +€16 | +64.6% |
| Recurring financial charges | 65 | €24 | €40 | +€16 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,047 | €5,830 | +€19,877 | |
| Profit (loss) for the period | 9904 | -€14,047 | €5,830 | +€19,877 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,047 | €5,830 | +€19,877 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.