PREMIUM 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.
PREMIUM FOOD
Largest movements
- Cash +€90,583
up €90,583 (+67.8%), from €133,605 to €224,187
mainly Trade debts (+€169,030) and Net result for the year (+€29,528)
- Receivables within one year +€86,385
up €86,385 (+60.3%), from €143,156 to €229,541
of which Trade receivables: +€86,385
- Trade debts +€169,030
up €169,030 (+86.1%), from €196,368 to €365,398
- Profit (loss) carried forward +€19,528
up €19,528, from -€3,986 to €15,542
- Debts after one year -€17,814
down €17,814 (-24.0%), from €74,259 to €56,445
- Reserves +€10,000
up €10,000 (+40.0%), from €25,000 to €35,000
- Gross operating margin +€159,231
up €159,231 (+53.4%), from €298,039 to €457,270
- Staff costs +€102,625
up €102,625 (+36.5%), from €281,361 to €383,985
- Taxes +€9,880
up €9,880 (+10,272%), from €96 to €9,976
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 | €405,836 | €588,494 | +€182,657 | +45.0% |
| Fixed assets | 21/28 | €120,392 | €125,679 | +€5,287 | +4.4% |
| Intangible fixed assets | 21 | €27,046 | €31,986 | +€4,941 | +18.3% |
| Tangible fixed assets | 22/27 | €93,347 | €93,693 | +€346 | +0.4% |
| Plant, machinery and equipment | 23 | €51,960 | €46,853 | -€5,107 | -9.8% |
| Furniture and vehicles | 24 | €20,077 | €23,917 | +€3,840 | +19.1% |
| Other tangible fixed assets | 26 | €21,309 | €22,923 | +€1,614 | +7.6% |
| Current assets | 29/58 | €285,444 | €462,815 | +€177,371 | +62.1% |
| Stocks and contracts in progress | 3 | €8,080 | €7,785 | -€295 | -3.7% |
| Stocks | 30/36 | €8,080 | €7,785 | -€295 | -3.7% |
| Amounts receivable within one year | 40/41 | €143,156 | €229,541 | +€86,385 | +60.3% |
| Trade receivables | 40 | €131,456 | €217,841 | +€86,385 | +65.7% |
| Other amounts receivable | 41 | €11,700 | €11,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €133,605 | €224,187 | +€90,583 | +67.8% |
| Deferred charges and accrued income | 490/1 | €603 | €1,302 | +€698 | +116% |
| Total equity and liabilities | 10/49 | €405,836 | €588,494 | +€182,657 | +45.0% |
| Equity | 10/15 | €26,014 | €55,542 | +€29,528 | +114% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Distributable reserves | 133 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Profit (loss) carried forward | 14 | -€3,986 | €15,542 | +€19,528 | |
| Amounts payable | 17/49 | €379,823 | €532,952 | +€153,129 | +40.3% |
| Amounts payable after more than one year | 17 | €74,259 | €56,445 | -€17,814 | -24.0% |
| Financial debts | 170/4 | €74,259 | €56,445 | -€17,814 | -24.0% |
| Amounts payable within one year | 42/48 | €305,564 | €475,567 | +€170,003 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | €17,297 | €17,814 | +€518 | +3.0% |
| Trade debts | 44 | €196,368 | €365,398 | +€169,030 | +86.1% |
| Suppliers | 440/4 | €196,368 | €365,398 | +€169,030 | +86.1% |
| Advances received on contracts in progress | 46 | - | €380 | +€380 | |
| Taxes, remuneration and social security | 45 | €89,232 | €88,948 | -€284 | -0.3% |
| Taxes | 450/3 | €25,054 | €26,880 | +€1,826 | +7.3% |
| Remuneration and social security | 454/9 | €64,178 | €62,069 | -€2,109 | -3.3% |
| Other amounts payable | 47/48 | €2,666 | €3,026 | +€360 | +13.5% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Remuneration, social security and pensions | 62 | €281,361 | €383,985 | +€102,625 | +36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,009 | €19,452 | +€4,443 | +29.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,482 | - | +€3,482 | |
| Other operating charges | 640/8 | €2,274 | €1,984 | -€291 | -12.8% |
| Gross operating margin | 9900 | €298,039 | €457,270 | +€159,231 | +53.4% |
| Operating profit (loss) | 9901 | €2,877 | €51,849 | +€48,972 | +1,702% |
| Financial income | 75/76B | €67 | €9 | -€59 | -87.0% |
| Recurring financial income | 75 | €67 | €9 | -€59 | -87.0% |
| Financial charges | 65/66B | €8,665 | €12,354 | +€3,688 | +42.6% |
| Recurring financial charges | 65 | €8,665 | €12,354 | +€3,688 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,721 | €39,504 | +€45,225 | |
| Income taxes | 67/77 | €96 | €9,976 | +€9,880 | +10,272% |
| Profit (loss) for the period | 9904 | -€5,817 | €29,528 | +€35,345 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,817 | €29,528 | +€35,345 |
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 26 October 2026 via checked.be.