IMMO 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.
IMMO FOOD
Largest movements
- Cash -€11,257
down €11,257 (-47.0%), from €23,966 to €12,709
mainly Net result for the year (-€24,636) and Investment in fixed assets (net) (-€2,500)
- Tangible fixed assets -€9,207
down €9,207 (-2.8%), from €326,244 to €317,037
of which Land and buildings: -€7,705
- Profit (loss) carried forward -€24,636
down €24,636 (-9.7%), from €253,516 to €228,880
- Gross operating margin -€13,753
down €13,753, from €3,712 to -€10,041
- Depreciation -€1,780
down €1,780 (-13.2%), from €13,487 to €11,707
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 | €353,963 | €330,819 | -€23,144 | -6.5% |
| Fixed assets | 21/28 | €327,317 | €318,110 | -€9,207 | -2.8% |
| Tangible fixed assets | 22/27 | €326,244 | €317,037 | -€9,207 | -2.8% |
| Land and buildings | 22 | €312,956 | €305,251 | -€7,705 | -2.5% |
| Plant, machinery and equipment | 23 | €13,288 | €11,786 | -€1,502 | -11.3% |
| Financial fixed assets | 28 | €1,073 | €1,073 | = | 0.0% |
| Current assets | 29/58 | €26,646 | €12,709 | -€13,937 | -52.3% |
| Amounts receivable within one year | 40/41 | €1,456 | - | -€1,456 | |
| Trade receivables | 40 | €1,456 | - | -€1,456 | |
| Cash at bank and in hand | 54/58 | €23,966 | €12,709 | -€11,257 | -47.0% |
| Deferred charges and accrued income | 490/1 | €1,224 | - | -€1,224 | |
| Total equity and liabilities | 10/49 | €353,963 | €330,819 | -€23,144 | -6.5% |
| Equity | 10/15 | €349,594 | €324,958 | -€24,636 | -7.0% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €15,513 | €15,513 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,825 | €8,825 | = | 0.0% |
| Legal reserve | 130 | €8,825 | €8,825 | = | 0.0% |
| Distributable reserves | 133 | €6,688 | €6,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,516 | €228,880 | -€24,636 | -9.7% |
| Amounts payable | 17/49 | €4,369 | €5,861 | +€1,492 | +34.1% |
| Amounts payable within one year | 42/48 | €2,913 | €4,637 | +€1,724 | +59.2% |
| Trade debts | 44 | €2,754 | €1,496 | -€1,258 | -45.7% |
| Suppliers | 440/4 | €2,754 | €1,496 | -€1,258 | -45.7% |
| Taxes, remuneration and social security | 45 | - | €2,790 | +€2,790 | |
| Taxes | 450/3 | - | €2,790 | +€2,790 | |
| Other amounts payable | 47/48 | €159 | €351 | +€192 | +121% |
| Accrued charges and deferred income | 492/3 | €1,456 | €1,224 | -€232 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,487 | €11,707 | -€1,780 | -13.2% |
| Other operating charges | 640/8 | €2,808 | €2,859 | +€51 | +1.8% |
| Gross operating margin | 9900 | €3,712 | -€10,041 | -€13,753 | |
| Operating profit (loss) | 9901 | -€12,583 | -€24,607 | -€12,024 | -95.6% |
| Financial charges | 65/66B | €30 | €29 | -€1 | -3.3% |
| Recurring financial charges | 65 | €30 | €29 | -€1 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,613 | -€24,636 | -€12,023 | -95.3% |
| Profit (loss) for the period | 9904 | -€12,613 | -€24,636 | -€12,023 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,613 | -€24,636 | -€12,023 | -95.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.