REZTOFOOD: 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.
REZTOFOOD
Largest movements
- Receivables within one year -€44,125
down €44,125 (-98.1%), from €44,993 to €868
of which Trade receivables: -€43,025
- Tangible fixed assets +€38,465
new in 2024: €38,465
of which Plant, machinery and equipment: +€29,183
- Financial fixed assets +€5,000
up €5,000 (+217%), from €2,300 to €7,300
- Cash -€1,697
down €1,697 (-26.2%), from €6,470 to €4,773
mainly Investment in fixed assets (net) (-€49,921) and Other debts (-€1,593)
- Other debts -€1,593
down €1,593 (-28.0%), from €5,689 to €4,097
- Profit (loss) carried forward -€1,022
down €1,022 (-2.4%), from €41,874 to €40,852
- Gross operating margin -€12,959
down €12,959 (-69.2%), from €18,732 to €5,774
- Depreciation +€6,456
new in 2024: €6,456
- Taxes -€2,746
no longer reported in 2024 (was €2,746)
- Financial charges -€284
down €284 (-74.0%), from €384 to €100
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 | €53,763 | €51,406 | -€2,357 | -4.4% |
| Fixed assets | 21/28 | €2,300 | €45,765 | +€43,465 | +1,890% |
| Tangible fixed assets | 22/27 | - | €38,465 | +€38,465 | |
| Plant, machinery and equipment | 23 | - | €29,183 | +€29,183 | |
| Other tangible fixed assets | 26 | - | €9,282 | +€9,282 | |
| Financial fixed assets | 28 | €2,300 | €7,300 | +€5,000 | +217% |
| Current assets | 29/58 | €51,463 | €5,641 | -€45,822 | -89.0% |
| Amounts receivable within one year | 40/41 | €44,993 | €868 | -€44,125 | -98.1% |
| Trade receivables | 40 | €43,893 | €868 | -€43,025 | -98.0% |
| Other amounts receivable | 41 | €1,100 | - | -€1,100 | |
| Cash at bank and in hand | 54/58 | €6,470 | €4,773 | -€1,697 | -26.2% |
| Total equity and liabilities | 10/49 | €53,763 | €51,406 | -€2,357 | -4.4% |
| Equity | 10/15 | €48,074 | €47,052 | -€1,022 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,874 | €40,852 | -€1,022 | -2.4% |
| Amounts payable | 17/49 | €5,689 | €4,354 | -€1,335 | -23.5% |
| Amounts payable within one year | 42/48 | €5,689 | €4,354 | -€1,335 | -23.5% |
| Taxes, remuneration and social security | 45 | - | €258 | +€258 | |
| Taxes | 450/3 | - | €258 | +€258 | |
| Other amounts payable | 47/48 | €5,689 | €4,097 | -€1,593 | -28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,456 | +€6,456 | |
| Other operating charges | 640/8 | €200 | €240 | +€40 | +20.0% |
| Gross operating margin | 9900 | €18,732 | €5,774 | -€12,959 | -69.2% |
| Operating profit (loss) | 9901 | €18,532 | -€922 | -€19,454 | |
| Financial charges | 65/66B | €384 | €100 | -€284 | -74.0% |
| Recurring financial charges | 65 | €384 | €100 | -€284 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €18,148 | -€1,022 | -€19,170 | |
| Income taxes | 67/77 | €2,746 | - | -€2,746 | |
| Profit (loss) for the period | 9904 | €15,402 | -€1,022 | -€16,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,402 | -€1,022 | -€16,424 |
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 30 October 2026 via checked.be.