SARAFOOD: 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.
SARAFOOD
Largest movements
- Receivables within one year +€1,754
up €1,754 (+15.3%), from €11,460 to €13,213
- Profit (loss) carried forward -€70,734
down €70,734 (-67.6%), from -€104,625 to -€175,359
- Trade debts +€38,183
new in 2025: €38,183
- Other debts +€33,132
up €33,132 (+30.7%), from €107,981 to €141,112
- Accrued charges and deferred income +€968
new in 2025: €968
- Taxes +€29,611
new in 2025: €29,611
- Purchases and services +€21,910
up €21,910 (+72.8%), from €30,116 to €52,025
- Turnover +€13,472
new in 2025: €13,472
- Gross operating margin -€8,437
down €8,437 (-28.0%), from -€30,116 to -€38,553
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 | €11,700 | €13,217 | +€1,517 | +13.0% |
| Fixed assets | 21/28 | €108 | €0 | -€108 | -100.0% |
| Tangible fixed assets | 22/27 | €108 | €0 | -€108 | -100.0% |
| Furniture and vehicles | 24 | €108 | €0 | -€108 | -100.0% |
| Current assets | 29/58 | €11,593 | €13,217 | +€1,625 | +14.0% |
| Amounts receivable within one year | 40/41 | €11,460 | €13,213 | +€1,754 | +15.3% |
| Other amounts receivable | 41 | €11,460 | €13,213 | +€1,754 | +15.3% |
| Cash at bank and in hand | 54/58 | €133 | €4 | -€129 | -97.2% |
| Total equity and liabilities | 10/49 | €11,700 | €13,217 | +€1,517 | +13.0% |
| Equity | 10/15 | -€102,625 | -€173,359 | -€70,734 | -68.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | - | €2,000 | +€2,000 | |
| Issued capital | 100 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€104,625 | -€175,359 | -€70,734 | -67.6% |
| Amounts payable | 17/49 | €114,325 | €186,576 | +€72,251 | +63.2% |
| Amounts payable within one year | 42/48 | €114,325 | €185,608 | +€71,283 | +62.4% |
| Trade debts | 44 | - | €38,183 | +€38,183 | |
| Suppliers | 440/4 | - | €38,183 | +€38,183 | |
| Taxes, remuneration and social security | 45 | €6,345 | €6,313 | -€32 | -0.5% |
| Taxes | 450/3 | €6,345 | €6,313 | -€32 | -0.5% |
| Other amounts payable | 47/48 | €107,981 | €141,112 | +€33,132 | +30.7% |
| Accrued charges and deferred income | 492/3 | - | €968 | +€968 | |
| Turnover | 70 | - | €13,472 | +€13,472 | |
| Goods, raw materials, services and sundry goods | 60/61 | €30,116 | €52,025 | +€21,910 | +72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €108 | -€2 | -2.2% |
| Other operating charges | 640/8 | €2,301 | €2,101 | -€200 | -8.7% |
| Gross operating margin | 9900 | -€30,116 | -€38,553 | -€8,437 | -28.0% |
| Operating profit (loss) | 9901 | -€32,526 | -€40,761 | -€8,235 | -25.3% |
| Financial charges | 65/66B | €180 | €361 | +€182 | +101.3% |
| Recurring financial charges | 65 | €180 | €361 | +€182 | +101.3% |
| Profit (loss) for the period before taxes | 9903 | -€32,706 | -€41,123 | -€8,417 | -25.7% |
| Income taxes | 67/77 | - | €29,611 | +€29,611 | |
| Profit (loss) for the period | 9904 | -€32,706 | -€70,734 | -€38,028 | -116.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,706 | -€70,734 | -€38,028 | -116.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.