MIDAR 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.
MIDAR FOOD
Largest movements
- Cash +€53,246
up €53,246 (+101%), from €52,792 to €106,037
mainly Contributions, distributions and other (+€21,477) and Trade debts (+€13,277)
- Receivables within one year +€4,435
up €4,435 (+53.2%), from €8,340 to €12,775
of which Other amounts receivable: +€6,845
- Tangible fixed assets -€2,272
down €2,272 (-35.1%), from €6,473 to €4,201
of which Furniture and vehicles: -€1,426
- Deferred charges and accrued income -€1,522
down €1,522 (-91.2%), from €1,669 to €147
- Reserves +€21,477
up €21,477 (+592%), from €3,631 to €25,108
of which Distributable reserves: +€21,477
- Trade debts +€13,277
up €13,277 (+36.2%), from €36,650 to €49,927
- Profit (loss) carried forward +€9,500
up €9,500 (+53.5%), from €17,759 to €27,258
- Tax, wage and social debts +€9,207
up €9,207 (+319%), from €2,885 to €12,091
of which Taxes: +€10,215
- Taxes +€7,789
up €7,789 (+415%), from €1,876 to €9,665
- Gross operating margin +€3,919
up €3,919 (+16.9%), from €23,125 to €27,044
- Financial charges +€1,200
up €1,200 (+759%), from €158 to €1,359
- Depreciation -€309
down €309 (-12.0%), from €2,581 to €2,272
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 | €73,324 | €126,785 | +€53,461 | +72.9% |
| Fixed assets | 21/28 | €6,473 | €4,201 | -€2,272 | -35.1% |
| Tangible fixed assets | 22/27 | €6,473 | €4,201 | -€2,272 | -35.1% |
| Plant, machinery and equipment | 23 | €625 | €240 | -€386 | -61.7% |
| Furniture and vehicles | 24 | €4,949 | €3,523 | -€1,426 | -28.8% |
| Other tangible fixed assets | 26 | €899 | €439 | -€460 | -51.2% |
| Current assets | 29/58 | €66,851 | €122,584 | +€55,733 | +83.4% |
| Stocks and contracts in progress | 3 | €4,050 | €3,625 | -€425 | -10.5% |
| Stocks | 30/36 | €4,050 | €3,625 | -€425 | -10.5% |
| Amounts receivable within one year | 40/41 | €8,340 | €12,775 | +€4,435 | +53.2% |
| Trade receivables | 40 | €5,497 | €3,087 | -€2,410 | -43.8% |
| Other amounts receivable | 41 | €2,843 | €9,688 | +€6,845 | +241% |
| Cash at bank and in hand | 54/58 | €52,792 | €106,037 | +€53,246 | +101% |
| Deferred charges and accrued income | 490/1 | €1,669 | €147 | -€1,522 | -91.2% |
| Total equity and liabilities | 10/49 | €73,324 | €126,785 | +€53,461 | +72.9% |
| Equity | 10/15 | €33,789 | €64,766 | +€30,977 | +91.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,631 | €25,108 | +€21,477 | +592% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,771 | €23,248 | +€21,477 | +1,213% |
| Profit (loss) carried forward | 14 | €17,759 | €27,258 | +€9,500 | +53.5% |
| Amounts payable | 17/49 | €39,534 | €62,018 | +€22,484 | +56.9% |
| Amounts payable within one year | 42/48 | €39,534 | €62,018 | +€22,484 | +56.9% |
| Trade debts | 44 | €36,650 | €49,927 | +€13,277 | +36.2% |
| Suppliers | 440/4 | €36,650 | €49,927 | +€13,277 | +36.2% |
| Taxes, remuneration and social security | 45 | €2,885 | €12,091 | +€9,207 | +319% |
| Taxes | 450/3 | €1,876 | €12,091 | +€10,215 | +545% |
| Remuneration and social security | 454/9 | €1,009 | - | -€1,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,581 | €2,272 | -€309 | -12.0% |
| Other operating charges | 640/8 | €4,330 | €4,249 | -€81 | -1.9% |
| Gross operating margin | 9900 | €23,125 | €27,044 | +€3,919 | +16.9% |
| Operating profit (loss) | 9901 | €16,214 | €20,523 | +€4,309 | +26.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €158 | €1,359 | +€1,200 | +759% |
| Recurring financial charges | 65 | €158 | €1,359 | +€1,200 | +759% |
| Profit (loss) for the period before taxes | 9903 | €16,056 | €19,165 | +€3,108 | +19.4% |
| Income taxes | 67/77 | €1,876 | €9,665 | +€7,789 | +415% |
| Profit (loss) for the period | 9904 | €14,180 | €9,500 | -€4,681 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,180 | €9,500 | -€4,681 | -33.0% |
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.