PRO ACTIVITY 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.
What changed
PRO ACTIVITY FOOD
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€722,868
2024 · €656,414+€66,454
Equity
€2.0m
2024 · €1.3m+€722,868
Cash
€1.8m
2024 · €866,124+€899,146
Balance sheet total
€2.3m
2024 · €1.5m+€801,096
Largest movements
Assets
- Cash +€899,146
up €899,146 (+104%), from €866,124 to €1.8m
mainly Net result for the year (+€722,868) and Trade debts (+€94,424)
- Receivables within one year -€75,436
down €75,436 (-37.0%), from €203,644 to €128,207
of which Other amounts receivable: -€57,286
Equity and liabilities
- Profit (loss) carried forward +€722,868
up €722,868 (+90.1%), from €802,514 to €1.5m
- Trade debts +€94,424
up €94,424 (+665%), from €14,210 to €108,634
- Debts after one year -€29,879
down €29,879 (-31.3%), from €95,529 to €65,650
Income statement
- Financial income +€96,267
up €96,267 (+14.7%), from €653,195 to €749,462
- Other operating income +€35,786
up €35,786 (+5.9%), from €611,651 to €647,438
- Services and other goods +€33,527
up €33,527 (+6.3%), from €535,983 to €569,510
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.
Result 2024
€656,414
Staff costs
-€13,295
Depreciation
-€8,637
Other operating charges
-€2,590
Other operating items
+€2,260
Financial income
+€96,267
Financial charges
+€1,194
Taxes
-€8,743
Result 2025
€722,868
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€971,603
Investment
-€46,033
Financing
-€26,424
Cash 2024
€866,124
From operations (derived)
+€971,603
Net result for the year
+€722,868
Depreciation
+€68,547
Receivables within one year
+€75,436
Smaller working-capital items
+€402
Trade debts
+€94,424
Tax, wage and social debts
+€2,700
Other debts
+€7,225
Investment (derived)
-€46,033
Investment in fixed assets (net)
-€46,033
Financing
-€26,424
Debts after one year
-€29,879
Current portion of long-term debt
+€3,455
Cash 2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,488,973 | €2,290,069 | +€801,096 | +53.8% |
| Formation expenses | 20 | €555 | €0 | -€555 | -100% |
| Fixed assets | 21/28 | €409,190 | €387,230 | -€21,960 | -5.4% |
| Tangible fixed assets | 22/27 | €221,190 | €199,230 | -€21,960 | -9.9% |
| Furniture and vehicles | 24 | €221,190 | €199,230 | -€21,960 | -9.9% |
| Financial fixed assets | 28 | €188,000 | €188,000 | = | 0.0% |
| Affiliated companies | 280/1 | €188,000 | €188,000 | = | 0.0% |
| Participating interests | 280 | €188,000 | €188,000 | = | 0.0% |
| Current assets | 29/58 | €1,079,228 | €1,902,839 | +€823,611 | +76.3% |
| Amounts receivable within one year | 40/41 | €203,644 | €128,207 | -€75,436 | -37.0% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €185,494 | €128,207 | -€57,286 | -30.9% |
| Cash at bank and in hand | 54/58 | €866,124 | €1,765,270 | +€899,146 | +104% |
| Deferred charges and accrued income | 490/1 | €9,460 | €9,362 | -€99 | -1.0% |
| Total equity and liabilities | 10/49 | €1,488,973 | €2,290,069 | +€801,096 | +53.8% |
| Equity | 10/15 | €1,319,039 | €2,041,907 | +€722,868 | +54.8% |
| Contributions | 10/11 | €16,525 | €16,525 | = | 0.0% |
| Reserves | 13 | €500,000 | €500,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500,000 | €500,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €802,514 | €1,525,382 | +€722,868 | +90.1% |
| Amounts payable | 17/49 | €169,934 | €248,163 | +€78,228 | +46.0% |
| Amounts payable after more than one year | 17 | €95,529 | €65,650 | -€29,879 | -31.3% |
| Financial debts | 170/4 | €95,529 | €65,650 | -€29,879 | -31.3% |
| Credit institutions | 173 | €95,529 | €65,650 | -€29,879 | -31.3% |
| Amounts payable within one year | 42/48 | €73,681 | €181,484 | +€107,804 | +146% |
| Current portion of amounts payable after more than one year | 42 | €28,868 | €32,323 | +€3,455 | +12.0% |
| Trade debts | 44 | €14,210 | €108,634 | +€94,424 | +665% |
| Suppliers | 440/4 | €14,210 | €108,634 | +€94,424 | +665% |
| Taxes, remuneration and social security | 45 | €30,319 | €33,019 | +€2,700 | +8.9% |
| Taxes | 450/3 | €30,319 | €33,019 | +€2,700 | +8.9% |
| Other amounts payable | 47/48 | €284 | €7,509 | +€7,225 | +2,541% |
| Accrued charges and deferred income | 492/3 | €725 | €1,028 | +€304 | +41.9% |
| Operating income | 70/76A | €611,651 | €647,438 | +€35,786 | +5.9% |
| Other operating income | 74 | €611,651 | €647,438 | +€35,786 | +5.9% |
| Operating charges | 60/66A | €598,316 | €656,365 | +€58,050 | +9.7% |
| Services and other goods | 61 | €535,983 | €569,510 | +€33,527 | +6.3% |
| Remuneration, social security and pensions | 62 | - | €13,295 | +€13,295 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,910 | €68,547 | +€8,637 | +14.4% |
| Other operating charges | 640/8 | €2,422 | €5,012 | +€2,590 | +107% |
| Operating profit (loss) | 9901 | €13,336 | -€8,927 | -€22,263 | |
| Financial income | 75/76B | €653,195 | €749,462 | +€96,267 | +14.7% |
| Recurring financial income | 75 | €653,195 | €749,462 | +€96,267 | +14.7% |
| Income from financial fixed assets | 750 | €653,000 | €746,500 | +€93,500 | +14.3% |
| Income from current assets | 751 | €195 | €2,958 | +€2,763 | +1,414% |
| Other financial income | 752/9 | - | €4 | +€4 | |
| Financial charges | 65/66B | €5,643 | €4,450 | -€1,194 | -21.1% |
| Recurring financial charges | 65 | €5,643 | €4,450 | -€1,194 | -21.1% |
| Debt charges | 650 | €4,779 | €4,028 | -€751 | -15.7% |
| Other financial charges | 652/9 | €864 | €421 | -€443 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €660,888 | €736,085 | +€75,197 | +11.4% |
| Income taxes | 67/77 | €4,474 | €13,217 | +€8,743 | +195% |
| Taxes | 670/3 | €4,474 | €13,217 | +€8,743 | +195% |
| Profit (loss) for the period | 9904 | €656,414 | €722,868 | +€66,454 | +10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €656,414 | €722,868 | +€66,454 | +10.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.