OD 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.
OD FOOD
Largest movements
- Receivables within one year +€79,941
up €79,941 (+431%), from €18,568 to €98,509
of which Other amounts receivable: +€52,807
- Cash -€2,360
down €2,360 (-85.2%), from €2,770 to €410
mainly Receivables within one year (-€79,941) and Investment in fixed assets (net) (-€4,256)
- Intangible fixed assets -€2,184
down €2,184 (-46.2%), from €4,730 to €2,546
- Advances received +€33,934
up €33,934 (+40.7%), from €83,347 to €117,281
- Trade debts +€21,258
up €21,258 (+38.2%), from €55,704 to €76,962
- Tax, wage and social debts +€14,707
up €14,707 (+443%), from €3,319 to €18,026
of which Taxes: +€11,576
- Profit (loss) carried forward +€5,981
up €5,981 (+5.6%), from -€106,557 to -€100,576
- Gross operating margin +€146,882
up €146,882, from -€95,562 to €51,320
- Staff costs +€31,557
new in 2025: €31,557
- Other operating charges +€2,880
up €2,880 (+39.2%), from €7,339 to €10,219
- Financial income +€2,734
up €2,734 (+868%), from €315 to €3,049
- Depreciation +€2,595
up €2,595 (+77.2%), from €3,362 to €5,957
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 | €37,657 | €113,537 | +€75,880 | +202% |
| Fixed assets | 21/28 | €16,319 | €14,618 | -€1,701 | -10.4% |
| Intangible fixed assets | 21 | €4,730 | €2,546 | -€2,184 | -46.2% |
| Tangible fixed assets | 22/27 | €11,589 | €11,872 | +€283 | +2.4% |
| Land and buildings | 22 | €979 | €777 | -€202 | -20.6% |
| Plant, machinery and equipment | 23 | €8,576 | €8,670 | +€94 | +1.1% |
| Furniture and vehicles | 24 | €2,034 | €2,425 | +€391 | +19.2% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €21,338 | €98,919 | +€77,581 | +364% |
| Amounts receivable within one year | 40/41 | €18,568 | €98,509 | +€79,941 | +431% |
| Trade receivables | 40 | €16,561 | €43,695 | +€27,134 | +164% |
| Other amounts receivable | 41 | €2,007 | €54,814 | +€52,807 | +2,631% |
| Cash at bank and in hand | 54/58 | €2,770 | €410 | -€2,360 | -85.2% |
| Total equity and liabilities | 10/49 | €37,657 | €113,537 | +€75,880 | +202% |
| Equity | 10/15 | -€104,713 | -€98,732 | +€5,981 | +5.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €844 | €844 | = | 0.0% |
| Distributable reserves | 133 | €844 | €844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,557 | -€100,576 | +€5,981 | +5.6% |
| Amounts payable | 17/49 | €142,370 | €212,269 | +€69,899 | +49.1% |
| Amounts payable within one year | 42/48 | €142,370 | €212,269 | +€69,899 | +49.1% |
| Trade debts | 44 | €55,704 | €76,962 | +€21,258 | +38.2% |
| Suppliers | 440/4 | €55,704 | €76,962 | +€21,258 | +38.2% |
| Advances received on contracts in progress | 46 | €83,347 | €117,281 | +€33,934 | +40.7% |
| Taxes, remuneration and social security | 45 | €3,319 | €18,026 | +€14,707 | +443% |
| Taxes | 450/3 | €3,319 | €14,895 | +€11,576 | +349% |
| Remuneration and social security | 454/9 | - | €3,131 | +€3,131 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €31,557 | +€31,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €5,957 | +€2,595 | +77.2% |
| Other operating charges | 640/8 | €7,339 | €10,219 | +€2,880 | +39.2% |
| Gross operating margin | 9900 | -€95,562 | €51,320 | +€146,882 | |
| Operating profit (loss) | 9901 | -€106,263 | €3,587 | +€109,850 | |
| Financial income | 75/76B | €315 | €3,049 | +€2,734 | +868% |
| Recurring financial income | 75 | €315 | €3,049 | +€2,734 | +868% |
| Financial charges | 65/66B | €481 | €523 | +€42 | +8.7% |
| Recurring financial charges | 65 | €481 | €523 | +€42 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€106,429 | €6,113 | +€112,542 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€106,557 | €5,981 | +€112,538 | |
| Profit (loss) for the period to be appropriated | 9905 | -€106,557 | €5,981 | +€112,538 |
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 15 October 2026 via checked.be.