TBS FOOD: what changed
What changed
TBS FOOD
NACE 47.210, Retail sale of fruit and vegetables
filed annual accounts (NBB)
Net result for the year
€2,464
2024 · -€4,025+€6,490
Equity
€45,975
2024 · €43,510+€2,464
Cash
€25,315
2024 · €20,047+€5,269
Balance sheet total
€60,686
2024 · €63,389-€2,703
Largest movements
Assets
- Tangible fixed assets -€7,421
down €7,421 (-22.7%), from €32,662 to €25,241
of which Furniture and vehicles: -€7,153
- Cash +€5,269
up €5,269 (+26.3%), from €20,047 to €25,315
mainly Depreciation (+€12,365) and Net result for the year (+€2,464)
Equity and liabilities
- Debts after one year -€5,105
down €5,105 (-49.5%), from €10,319 to €5,214
- Profit (loss) carried forward +€2,464
up €2,464 (+8.3%), from €29,510 to €31,975
Income statement
- Gross operating margin +€8,800
up €8,800 (+44.6%), from €19,717 to €28,517
- Write-downs -€3,723
down €3,723, from €1,862 to -€1,862
- Other operating charges +€2,081
up €2,081 (+241%), from €864 to €2,945
- Taxes +€1,589
up €1,589, from -€288 to €1,301
- Staff costs +€1,143
up €1,143 (+13.8%), from €8,283 to €9,427
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€4,025
Gross operating margin
+€8,800
Staff costs
-€1,143
Depreciation
-€873
Write-downs
+€3,723
Other operating charges
-€2,081
Financial income
+€57
Financial charges
-€404
Taxes
-€1,589
Result 2025
€2,464
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€15,210
Investment
-€4,944
Financing
-€4,998
Cash 2024
€20,047
From operations (derived)
+€15,210
Net result for the year
+€2,464
Depreciation
+€12,365
Stocks and contracts
-€200
Receivables within one year
+€148
Deferred charges and accrued income
+€603
Trade debts
-€362
Tax, wage and social debts
+€193
Investment (derived)
-€4,944
Investment in fixed assets (net)
-€4,944
Financing
-€4,998
Debts after one year
-€5,105
Current portion of long-term debt
+€107
Cash 2025
€25,315
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,389 | €60,686 | -€2,703 | -4.3% |
| Fixed assets | 21/28 | €34,573 | €27,152 | -€7,421 | -21.5% |
| Tangible fixed assets | 22/27 | €32,662 | €25,241 | -€7,421 | -22.7% |
| Plant, machinery and equipment | 23 | €1,005 | €737 | -€269 | -26.7% |
| Furniture and vehicles | 24 | €31,657 | €24,504 | -€7,153 | -22.6% |
| Financial fixed assets | 28 | €1,911 | €1,911 | = | 0.0% |
| Current assets | 29/58 | €28,816 | €33,534 | +€4,718 | +16.4% |
| Stocks and contracts in progress | 3 | €2,687 | €2,887 | +€200 | +7.5% |
| Stocks | 30/36 | €2,687 | €2,887 | +€200 | +7.5% |
| Amounts receivable within one year | 40/41 | €5,043 | €4,895 | -€148 | -2.9% |
| Trade receivables | 40 | €957 | €3,499 | +€2,541 | +265% |
| Other amounts receivable | 41 | €4,085 | €1,396 | -€2,689 | -65.8% |
| Cash at bank and in hand | 54/58 | €20,047 | €25,315 | +€5,269 | +26.3% |
| Deferred charges and accrued income | 490/1 | €1,040 | €436 | -€603 | -58.0% |
| Total equity and liabilities | 10/49 | €63,389 | €60,686 | -€2,703 | -4.3% |
| Equity | 10/15 | €43,510 | €45,975 | +€2,464 | +5.7% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,510 | €31,975 | +€2,464 | +8.3% |
| Amounts payable | 17/49 | €19,878 | €14,711 | -€5,167 | -26.0% |
| Amounts payable after more than one year | 17 | €10,319 | €5,214 | -€5,105 | -49.5% |
| Financial debts | 170/4 | €10,319 | €5,214 | -€5,105 | -49.5% |
| Amounts payable within one year | 42/48 | €9,560 | €9,497 | -€63 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €4,998 | €5,105 | +€107 | +2.1% |
| Trade debts | 44 | €2,771 | €2,409 | -€362 | -13.1% |
| Suppliers | 440/4 | €2,771 | €2,409 | -€362 | -13.1% |
| Taxes, remuneration and social security | 45 | €1,674 | €1,867 | +€193 | +11.5% |
| Taxes | 450/3 | €924 | €961 | +€37 | +4.0% |
| Remuneration and social security | 454/9 | €751 | €907 | +€156 | +20.7% |
| Other amounts payable | 47/48 | €116 | €116 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €8,283 | €9,427 | +€1,143 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,492 | €12,365 | +€873 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,862 | -€1,862 | -€3,723 | |
| Other operating charges | 640/8 | €864 | €2,945 | +€2,081 | +241% |
| Gross operating margin | 9900 | €19,717 | €28,517 | +€8,800 | +44.6% |
| Operating profit (loss) | 9901 | -€2,784 | €5,641 | +€8,425 | |
| Financial income | 75/76B | €52 | €110 | +€57 | +110% |
| Recurring financial income | 75 | €52 | €110 | +€57 | +110% |
| Financial charges | 65/66B | €1,582 | €1,986 | +€404 | +25.5% |
| Recurring financial charges | 65 | €1,582 | €1,986 | +€404 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,314 | €3,765 | +€8,079 | |
| Income taxes | 67/77 | -€288 | €1,301 | +€1,589 | |
| Profit (loss) for the period | 9904 | -€4,025 | €2,464 | +€6,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,025 | €2,464 | +€6,490 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.