NICE 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.
NICE FOOD
Largest movements
- Receivables within one year +€25,027
up €25,027 (+44.3%), from €56,491 to €81,519
of which Trade receivables: +€24,063
- Trade debts -€31,576
down €31,576 (-73.0%), from €43,250 to €11,674
- Short-term financial debts +€29,987
up €29,987 (+67.4%), from €44,513 to €74,500
- Debts after one year -€29,386
down €29,386 (-18.7%), from €156,746 to €127,361
- Other debts +€25,129
up €25,129 (+72.2%), from €34,800 to €59,929
- Tax, wage and social debts +€14,870
up €14,870 (+34.4%), from €43,195 to €58,065
of which Taxes: +€11,003
- Purchases and services -€130,661
no longer reported in 2025 (was €130,661)
- Turnover -€127,258
no longer reported in 2025 (was €127,258)
- Gross operating margin +€29,077
up €29,077, from -€1,794 to €27,283
- Other operating charges -€6,596
no longer reported in 2025 (was €6,596)
- Financial charges +€5,526
up €5,526 (+42.8%), from €12,919 to €18,445
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 | €273,060 | €294,641 | +€21,582 | +7.9% |
| Fixed assets | 21/28 | €203,431 | €202,741 | -€690 | -0.3% |
| Tangible fixed assets | 22/27 | €2,068 | €1,378 | -€690 | -33.4% |
| Plant, machinery and equipment | 23 | €2,068 | €1,378 | -€690 | -33.4% |
| Financial fixed assets | 28 | €201,363 | €201,363 | = | 0.0% |
| Current assets | 29/58 | €69,629 | €91,900 | +€22,272 | +32.0% |
| Stocks and contracts in progress | 3 | €9,530 | €9,530 | = | 0.0% |
| Stocks | 30/36 | €9,530 | €9,530 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,491 | €81,519 | +€25,027 | +44.3% |
| Trade receivables | 40 | €36,911 | €60,974 | +€24,063 | +65.2% |
| Other amounts receivable | 41 | €19,580 | €20,544 | +€964 | +4.9% |
| Cash at bank and in hand | 54/58 | €3,607 | €851 | -€2,756 | -76.4% |
| Total equity and liabilities | 10/49 | €273,060 | €294,641 | +€21,582 | +7.9% |
| Equity | 10/15 | -€80,678 | -€71,954 | +€8,724 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,278 | -€90,554 | +€8,724 | +8.8% |
| Amounts payable | 17/49 | €353,738 | €366,595 | +€12,857 | +3.6% |
| Amounts payable after more than one year | 17 | €156,746 | €127,361 | -€29,386 | -18.7% |
| Financial debts | 170/4 | €156,746 | €127,361 | -€29,386 | -18.7% |
| Amounts payable within one year | 42/48 | €193,899 | €233,553 | +€39,654 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €28,141 | €29,386 | +€1,245 | +4.4% |
| Financial debts | 43 | €44,513 | €74,500 | +€29,987 | +67.4% |
| Credit institutions | 430/8 | €44,513 | €74,500 | +€29,987 | +67.4% |
| Trade debts | 44 | €43,250 | €11,674 | -€31,576 | -73.0% |
| Suppliers | 440/4 | €43,250 | €11,674 | -€31,576 | -73.0% |
| Taxes, remuneration and social security | 45 | €43,195 | €58,065 | +€14,870 | +34.4% |
| Taxes | 450/3 | €31,148 | €42,151 | +€11,003 | +35.3% |
| Remuneration and social security | 454/9 | €12,047 | €15,913 | +€3,867 | +32.1% |
| Other amounts payable | 47/48 | €34,800 | €59,929 | +€25,129 | +72.2% |
| Accrued charges and deferred income | 492/3 | €3,092 | €5,681 | +€2,588 | +83.7% |
| Turnover | 70 | €127,258 | - | -€127,258 | |
| Non-recurring operating income | 76A | €1,322 | - | -€1,322 | |
| Goods, raw materials, services and sundry goods | 60/61 | €130,661 | - | -€130,661 | |
| Remuneration, social security and pensions | 62 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,364 | €690 | -€674 | -49.4% |
| Other operating charges | 640/8 | €6,596 | - | -€6,596 | |
| Non-recurring operating charges | 66A | €1,817 | - | -€1,817 | |
| Gross operating margin | 9900 | -€1,794 | €27,283 | +€29,077 | |
| Operating profit (loss) | 9901 | -€11,958 | €26,593 | +€38,551 | |
| Financial income | 75/76B | €1,082 | €1,041 | -€41 | -3.8% |
| Recurring financial income | 75 | €1,082 | €1,041 | -€41 | -3.8% |
| Financial charges | 65/66B | €12,919 | €18,445 | +€5,526 | +42.8% |
| Recurring financial charges | 65 | €12,919 | €18,445 | +€5,526 | +42.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,795 | €9,189 | +€32,985 | |
| Income taxes | 67/77 | - | €465 | +€465 | |
| Profit (loss) for the period | 9904 | -€23,795 | €8,724 | +€32,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,795 | €8,724 | +€32,520 |
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 24 October 2026 via checked.be.