LocalBioFood: what changed
LocalBioFood
Largest movements
- Receivables within one year +€42,520
up €42,520 (+1,058%), from €4,020 to €46,539
of which Trade receivables: +€34,544
- Cash -€37,443
down €37,443 (-45.0%), from €83,236 to €45,792
mainly Receivables within one year (-€42,520) and Tax, wage and social debts (-€21,288)
- Stocks and contracts +€5,286
up €5,286 (+3.5%), from €148,990 to €154,276
- Tangible fixed assets -€3,412
down €3,412 (-21.0%), from €16,220 to €12,809
of which Assets under construction and advance payments: -€5,201
- Trade debts +€54,958
up €54,958 (+60.6%), from €90,648 to €145,607
- Tax, wage and social debts -€21,288
down €21,288 (-51.1%), from €41,634 to €20,346
of which Taxes: -€24,266
- Profit (loss) carried forward -€13,245
down €13,245 (-21.4%), from €61,942 to €48,697
- Debts after one year -€10,616
down €10,616 (-50.8%), from €20,905 to €10,290
- Accrued charges and deferred income -€2,872
no longer reported in 2025 (was €2,872)
- Gross operating margin +€69,268
up €69,268 (+54.9%), from €126,215 to €195,484
- Staff costs +€55,918
up €55,918 (+39.9%), from €140,321 to €196,239
- Other operating charges +€3,421
up €3,421 (+1,171%), from €292 to €3,713
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €255,446 | €261,667 | +€6,221 | +2.4% |
| Fixed assets | 21/28 | €19,201 | €15,059 | -€4,142 | -21.6% |
| Intangible fixed assets | 21 | €2,901 | €1,900 | -€1,000 | -34.5% |
| Tangible fixed assets | 22/27 | €16,220 | €12,809 | -€3,412 | -21.0% |
| Plant, machinery and equipment | 23 | €11,019 | €12,809 | +€1,789 | +16.2% |
| Assets under construction and advance payments | 27 | €5,201 | - | -€5,201 | |
| Financial fixed assets | 28 | €80 | €350 | +€270 | +338% |
| Current assets | 29/58 | €236,245 | €246,608 | +€10,362 | +4.4% |
| Stocks and contracts in progress | 3 | €148,990 | €154,276 | +€5,286 | +3.5% |
| Stocks | 30/36 | €148,990 | €154,276 | +€5,286 | +3.5% |
| Amounts receivable within one year | 40/41 | €4,020 | €46,539 | +€42,520 | +1,058% |
| Trade receivables | 40 | - | €34,544 | +€34,544 | |
| Other amounts receivable | 41 | €4,020 | €11,995 | +€7,975 | +198% |
| Cash at bank and in hand | 54/58 | €83,236 | €45,792 | -€37,443 | -45.0% |
| Total equity and liabilities | 10/49 | €255,446 | €261,667 | +€6,221 | +2.4% |
| Equity | 10/15 | €86,942 | €73,697 | -€13,245 | -15.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,942 | €48,697 | -€13,245 | -21.4% |
| Amounts payable | 17/49 | €168,504 | €187,969 | +€19,465 | +11.6% |
| Amounts payable after more than one year | 17 | €20,905 | €10,290 | -€10,616 | -50.8% |
| Financial debts | 170/4 | €20,905 | €10,290 | -€10,616 | -50.8% |
| Amounts payable within one year | 42/48 | €144,727 | €177,680 | +€32,952 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €11,628 | €11,432 | -€196 | -1.7% |
| Trade debts | 44 | €90,648 | €145,607 | +€54,958 | +60.6% |
| Suppliers | 440/4 | €90,648 | €145,607 | +€54,958 | +60.6% |
| Taxes, remuneration and social security | 45 | €41,634 | €20,346 | -€21,288 | -51.1% |
| Taxes | 450/3 | €24,743 | €477 | -€24,266 | -98.1% |
| Remuneration and social security | 454/9 | €16,891 | €19,869 | +€2,978 | +17.6% |
| Other amounts payable | 47/48 | €817 | €295 | -€522 | -63.9% |
| Accrued charges and deferred income | 492/3 | €2,872 | - | -€2,872 | |
| Remuneration, social security and pensions | 62 | €140,321 | €196,239 | +€55,918 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,800 | €6,002 | +€1,202 | +25.0% |
| Other operating charges | 640/8 | €292 | €3,713 | +€3,421 | +1,171% |
| Gross operating margin | 9900 | €126,215 | €195,484 | +€69,268 | +54.9% |
| Operating profit (loss) | 9901 | -€19,197 | -€10,470 | +€8,728 | +45.5% |
| Financial income | 75/76B | €8,859 | €10,034 | +€1,176 | +13.3% |
| Recurring financial income | 75 | €8,859 | €10,034 | +€1,176 | +13.3% |
| Financial charges | 65/66B | €12,313 | €12,810 | +€497 | +4.0% |
| Recurring financial charges | 65 | €12,313 | €12,810 | +€497 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€22,652 | -€13,245 | +€9,407 | +41.5% |
| Profit (loss) for the period | 9904 | -€22,652 | -€13,245 | +€9,407 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,652 | -€13,245 | +€9,407 | +41.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.