MEGA-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.
MEGA-FOOD
Largest movements
- Stocks and contracts -€64,000
down €64,000 (-5.3%), from €1.2m to €1.1m
- Receivables within one year -€60,253
down €60,253 (-16.2%), from €371,706 to €311,454
of which Other amounts receivable: -€34,000
- Trade debts -€351,559
down €351,559 (-30.9%), from €1.1m to €785,952
- Debts after one year +€90,502
up €90,502 (+19.3%), from €469,974 to €560,476
of which Financial debts: +€87,502
- Tax, wage and social debts +€87,560
up €87,560 (+83.6%), from €104,756 to €192,316
of which Remuneration and social security: +€80,755
- Profit (loss) carried forward +€72,396
up €72,396 (+27.6%), from €262,720 to €335,115
- Gross operating margin +€237,142
up €237,142 (+31.9%), from €743,745 to €980,887
- Staff costs +€93,581
up €93,581 (+16.2%), from €579,230 to €672,810
- Other operating charges +€58,935
up €58,935 (+354.8%), from €16,611 to €75,545
- Depreciation +€25,211
up €25,211 (+30.5%), from €82,659 to €107,870
- Taxes +€19,501
up €19,501 (+195.0%), from €10,000 to €29,501
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.
Cash bridge derived
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 | €2,104,202 | €2,016,531 | -€87,671 | -4.2% |
| Fixed assets | 21/28 | €516,407 | €550,691 | +€34,284 | +6.6% |
| Tangible fixed assets | 22/27 | €477,332 | €493,012 | +€15,680 | +3.3% |
| Land and buildings | 22 | €10,009 | €43,700 | +€33,691 | +336.6% |
| Plant, machinery and equipment | 23 | €325,217 | €331,134 | +€5,917 | +1.8% |
| Furniture and vehicles | 24 | €90,122 | €65,122 | -€25,000 | -27.7% |
| Other tangible fixed assets | 26 | €51,984 | €53,056 | +€1,072 | +2.1% |
| Financial fixed assets | 28 | €39,075 | €57,679 | +€18,604 | +47.6% |
| Current assets | 29/58 | €1,587,795 | €1,465,840 | -€121,955 | -7.7% |
| Stocks and contracts in progress | 3 | €1,210,671 | €1,146,671 | -€64,000 | -5.3% |
| Stocks | 30/36 | €1,210,671 | €1,146,671 | -€64,000 | -5.3% |
| Amounts receivable within one year | 40/41 | €371,706 | €311,454 | -€60,253 | -16.2% |
| Trade receivables | 40 | €336,706 | €310,454 | -€26,253 | -7.8% |
| Other amounts receivable | 41 | €35,000 | €1,000 | -€34,000 | -97.1% |
| Cash at bank and in hand | 54/58 | €5,417 | €7,715 | +€2,298 | +42.4% |
| Total equity and liabilities | 10/49 | €2,104,202 | €2,016,531 | -€87,671 | -4.2% |
| Equity | 10/15 | €275,120 | €347,515 | +€72,396 | +26.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €262,720 | €335,115 | +€72,396 | +27.6% |
| Amounts payable | 17/49 | €1,829,082 | €1,669,016 | -€160,067 | -8.8% |
| Amounts payable after more than one year | 17 | €469,974 | €560,476 | +€90,502 | +19.3% |
| Financial debts | 170/4 | €469,974 | €557,476 | +€87,502 | +18.6% |
| Other amounts payable | 178/9 | - | €3,000 | +€3,000 | |
| Amounts payable within one year | 42/48 | €1,359,108 | €1,108,540 | -€250,569 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €116,842 | €130,272 | +€13,430 | +11.5% |
| Credit institutions | 430/8 | €16,842 | €30,272 | +€13,430 | +79.7% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €1,137,511 | €785,952 | -€351,559 | -30.9% |
| Suppliers | 440/4 | €1,137,511 | €785,952 | -€351,559 | -30.9% |
| Taxes, remuneration and social security | 45 | €104,756 | €192,316 | +€87,560 | +83.6% |
| Taxes | 450/3 | €39,830 | €46,635 | +€6,805 | +17.1% |
| Remuneration and social security | 454/9 | €64,926 | €145,681 | +€80,755 | +124.4% |
| Non-recurring operating income | 76A | €3,157 | - | -€3,157 | |
| Remuneration, social security and pensions | 62 | €579,230 | €672,810 | +€93,581 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,659 | €107,870 | +€25,211 | +30.5% |
| Other operating charges | 640/8 | €16,611 | €75,545 | +€58,935 | +354.8% |
| Gross operating margin | 9900 | €743,745 | €980,887 | +€237,142 | +31.9% |
| Operating profit (loss) | 9901 | €65,246 | €124,661 | +€59,416 | +91.1% |
| Financial income | 75/76B | €8,751 | €4,582 | -€4,169 | -47.6% |
| Recurring financial income | 75 | €8,751 | €4,582 | -€4,169 | -47.6% |
| Financial charges | 65/66B | €27,926 | €27,347 | -€579 | -2.1% |
| Recurring financial charges | 65 | €27,926 | €27,347 | -€579 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €46,071 | €101,896 | +€55,826 | +121.2% |
| Income taxes | 67/77 | €10,000 | €29,501 | +€19,501 | +195.0% |
| Profit (loss) for the period | 9904 | €36,071 | €72,396 | +€36,325 | +100.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,071 | €72,396 | +€36,325 | +100.7% |
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 12 October 2026 via checked.be.