NBS 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.
NBS FOOD
Largest movements
- Cash +€116,113
up €116,113 (+67.3%), from €172,619 to €288,731
mainly Net result for the year (+€195,840) and Depreciation (+€47,933)
- Tangible fixed assets -€33,227
down €33,227 (-40.3%), from €82,518 to €49,291
of which Leasing and similar rights: -€27,734
- Receivables within one year -€22,705
down €22,705 (-47.4%), from €47,913 to €25,208
of which Other amounts receivable: -€25,995
- Receivables after one year +€8,066
up €8,066 (+6.1%), from €132,146 to €140,212
- Profit (loss) carried forward +€195,840
up €195,840 (+309%), from €63,308 to €259,148
- Tax, wage and social debts -€92,898
down €92,898 (-67.1%), from €138,521 to €45,624
of which Remuneration and social security: -€108,368
- Trade debts -€43,262
down €43,262 (-18.7%), from €231,561 to €188,299
- Debts after one year +€11,318
new in 2024: €11,318
- Gross operating margin +€215,032
up €215,032 (+21.1%), from €1.0m to €1.2m
- Staff costs -€61,477
down €61,477 (-6.4%), from €956,160 to €894,683
- Taxes +€61,216
up €61,216 (+8,989%), from €681 to €61,897
- Other operating charges +€16,937
up €16,937 (+320%), from €5,291 to €22,228
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,078 | €525,845 | +€68,767 | +15.0% |
| Fixed assets | 21/28 | €82,518 | €49,291 | -€33,227 | -40.3% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €82,518 | €49,291 | -€33,227 | -40.3% |
| Plant, machinery and equipment | 23 | €11,650 | €14,337 | +€2,687 | +23.1% |
| Furniture and vehicles | 24 | €13,072 | €6,485 | -€6,587 | -50.4% |
| Leasing and similar rights | 25 | €27,734 | - | -€27,734 | |
| Other tangible fixed assets | 26 | €30,062 | €28,468 | -€1,593 | -5.3% |
| Current assets | 29/58 | €374,560 | €476,554 | +€101,994 | +27.2% |
| Amounts receivable after more than one year | 29 | €132,146 | €140,212 | +€8,066 | +6.1% |
| Other amounts receivable | 291 | €132,146 | €140,212 | +€8,066 | +6.1% |
| Stocks and contracts in progress | 3 | €21,883 | €22,403 | +€520 | +2.4% |
| Stocks | 30/36 | €21,883 | €22,403 | +€520 | +2.4% |
| Amounts receivable within one year | 40/41 | €47,913 | €25,208 | -€22,705 | -47.4% |
| Trade receivables | 40 | - | €3,290 | +€3,290 | |
| Other amounts receivable | 41 | €47,913 | €21,918 | -€25,995 | -54.3% |
| Cash at bank and in hand | 54/58 | €172,619 | €288,731 | +€116,113 | +67.3% |
| Total equity and liabilities | 10/49 | €457,078 | €525,845 | +€68,767 | +15.0% |
| Equity | 10/15 | €84,763 | €280,604 | +€195,840 | +231% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €63,308 | €259,148 | +€195,840 | +309% |
| Investment grants | 15 | €13,395 | €13,395 | = | 0.0% |
| Amounts payable | 17/49 | €372,314 | €245,241 | -€127,073 | -34.1% |
| Amounts payable after more than one year | 17 | - | €11,318 | +€11,318 | |
| Other amounts payable | 178/9 | - | €11,318 | +€11,318 | |
| Amounts payable within one year | 42/48 | €372,314 | €233,923 | -€138,391 | -37.2% |
| Trade debts | 44 | €231,561 | €188,299 | -€43,262 | -18.7% |
| Suppliers | 440/4 | €231,561 | €188,299 | -€43,262 | -18.7% |
| Taxes, remuneration and social security | 45 | €138,521 | €45,624 | -€92,898 | -67.1% |
| Taxes | 450/3 | €21,530 | €37,000 | +€15,470 | +71.9% |
| Remuneration and social security | 454/9 | €116,991 | €8,624 | -€108,368 | -92.6% |
| Other amounts payable | 47/48 | €2,232 | - | -€2,232 | |
| Remuneration, social security and pensions | 62 | €956,160 | €894,683 | -€61,477 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,565 | €47,933 | +€368 | +0.8% |
| Other operating charges | 640/8 | €5,291 | €22,228 | +€16,937 | +320% |
| Gross operating margin | 9900 | €1,016,751 | €1,231,783 | +€215,032 | +21.1% |
| Operating profit (loss) | 9901 | €7,735 | €266,939 | +€259,204 | +3,351% |
| Financial income | 75/76B | €1,221 | - | -€1,221 | |
| Recurring financial income | 75 | €1,221 | - | -€1,221 | |
| Non-recurring financial income | 76B | €1,221 | - | -€1,221 | |
| Financial charges | 65/66B | €8,169 | €9,202 | +€1,033 | +12.6% |
| Recurring financial charges | 65 | €8,169 | €9,202 | +€1,033 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €787 | €257,737 | +€256,950 | +32,640% |
| Income taxes | 67/77 | €681 | €61,897 | +€61,216 | +8,989% |
| Profit (loss) for the period | 9904 | €106 | €195,840 | +€195,734 | +184,220% |
| Profit (loss) for the period to be appropriated | 9905 | €106 | €195,840 | +€195,734 | +184,220% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.