S1 Food: what changed
Two fiscal 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.
S1 Food
Largest movements
- Cash +€16,729
up €16,729 (+233.7%), from €7,159 to €23,887
mainly Other debts (+€106,711) and Trade debts (+€3,432)
- Other debts +€106,711
up €106,711 (+562.8%), from €18,960 to €125,671
- Debts after one year -€59,753
down €59,753 (-20.9%), from €285,388 to €225,635
- Profit (loss) carried forward -€25,409
down €25,409 (-38.2%), from -€66,568 to -€91,977
- Tax, wage and social debts -€12,668
no longer reported in 2025 (was €12,668)
of which Remuneration and social security: -€12,310
- Gross operating margin +€101,608
up €101,608 (+99.3%), from €102,281 to €203,889
- Staff costs +€64,096
up €64,096 (+42.9%), from €149,533 to €213,629
- Financial charges -€3,229
down €3,229 (-17.6%), from €18,364 to €15,134
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.
Cash bridge derived
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 | €416,154 | €431,369 | +€15,215 | +3.7% |
| Fixed assets | 21/28 | €387,500 | €387,500 | = | 0.0% |
| Intangible fixed assets | 21 | €387,500 | €387,500 | = | 0.0% |
| Current assets | 29/58 | €28,654 | €43,869 | +€15,215 | +53.1% |
| Stocks and contracts in progress | 3 | €10,500 | €9,700 | -€800 | -7.6% |
| Stocks | 30/36 | €10,500 | €9,700 | -€800 | -7.6% |
| Amounts receivable within one year | 40/41 | €10,995 | €10,282 | -€714 | -6.5% |
| Other amounts receivable | 41 | €10,995 | €10,282 | -€714 | -6.5% |
| Cash at bank and in hand | 54/58 | €7,159 | €23,887 | +€16,729 | +233.7% |
| Total equity and liabilities | 10/49 | €416,154 | €431,369 | +€15,215 | +3.7% |
| Equity | 10/15 | -€63,568 | -€88,977 | -€25,409 | -40.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,568 | -€91,977 | -€25,409 | -38.2% |
| Amounts payable | 17/49 | €479,722 | €520,346 | +€40,624 | +8.5% |
| Amounts payable after more than one year | 17 | €285,388 | €225,635 | -€59,753 | -20.9% |
| Financial debts | 170/4 | €285,388 | €225,635 | -€59,753 | -20.9% |
| Amounts payable within one year | 42/48 | €194,334 | €294,711 | +€100,377 | +51.7% |
| Current portion of amounts payable after more than one year | 42 | €56,851 | €59,753 | +€2,902 | +5.1% |
| Trade debts | 44 | €105,855 | €109,288 | +€3,432 | +3.2% |
| Suppliers | 440/4 | €105,855 | €109,288 | +€3,432 | +3.2% |
| Taxes, remuneration and social security | 45 | €12,668 | - | -€12,668 | |
| Taxes | 450/3 | €358 | - | -€358 | |
| Remuneration and social security | 454/9 | €12,310 | - | -€12,310 | |
| Other amounts payable | 47/48 | €18,960 | €125,671 | +€106,711 | +562.8% |
| Remuneration, social security and pensions | 62 | €149,533 | €213,629 | +€64,096 | +42.9% |
| Other operating charges | 640/8 | €1,343 | €649 | -€693 | -51.6% |
| Gross operating margin | 9900 | €102,281 | €203,889 | +€101,608 | +99.3% |
| Operating profit (loss) | 9901 | -€48,595 | -€10,389 | +€38,206 | +78.6% |
| Financial income | 75/76B | €391 | €115 | -€276 | -70.6% |
| Recurring financial income | 75 | €391 | €115 | -€276 | -70.6% |
| Financial charges | 65/66B | €18,364 | €15,134 | -€3,229 | -17.6% |
| Recurring financial charges | 65 | €18,364 | €15,134 | -€3,229 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€66,568 | -€25,409 | +€41,159 | +61.8% |
| Profit (loss) for the period | 9904 | -€66,568 | -€25,409 | +€41,159 | +61.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,568 | -€25,409 | +€41,159 | +61.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.