THEMIS 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.
THEMIS FOOD
Largest movements
- Tangible fixed assets +€43,358
up €43,358 (+229%), from €18,896 to €62,254
of which Leasing and similar rights: +€52,255
- Receivables within one year +€6,311
up €6,311 (+15.2%), from €41,632 to €47,944
of which Trade receivables: +€5,685
- Cash +€4,366
up €4,366 (+24.6%), from €17,731 to €22,097
mainly Debts after one year (+€36,002) and Net result for the year (+€22,272)
- Debts after one year +€36,002
new in 2025: €36,002
- Profit (loss) carried forward +€22,272
up €22,272 (+93.5%), from -€23,826 to -€1,555
- Accrued charges and deferred income -€17,001
down €17,001 (-91.8%), from €18,513 to €1,512
- Trade debts +€10,966
up €10,966 (+18.9%), from €57,944 to €68,910
- Current portion of long-term debt +€7,375
new in 2025: €7,375
- Gross operating margin +€40,282
up €40,282 (+52.2%), from €77,168 to €117,450
- Staff costs +€23,015
up €23,015 (+31.9%), from €72,122 to €95,137
- Financial income +€5,422
up €5,422 (+36.9%), from €14,678 to €20,100
- Depreciation +€3,216
up €3,216 (+36.3%), from €8,871 to €12,087
- Taxes +€2,738
new in 2025: €2,738
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,927 | €134,681 | +€53,754 | +66.4% |
| Fixed assets | 21/28 | €18,896 | €62,254 | +€43,358 | +229% |
| Tangible fixed assets | 22/27 | €18,896 | €62,254 | +€43,358 | +229% |
| Plant, machinery and equipment | 23 | €13,592 | €8,432 | -€5,160 | -38.0% |
| Furniture and vehicles | 24 | €5,305 | €1,567 | -€3,738 | -70.5% |
| Leasing and similar rights | 25 | - | €52,255 | +€52,255 | |
| Current assets | 29/58 | €62,030 | €72,427 | +€10,396 | +16.8% |
| Stocks and contracts in progress | 3 | €2,354 | €2,180 | -€174 | -7.4% |
| Stocks | 30/36 | €2,354 | €2,180 | -€174 | -7.4% |
| Amounts receivable within one year | 40/41 | €41,632 | €47,944 | +€6,311 | +15.2% |
| Trade receivables | 40 | €41,632 | €47,318 | +€5,685 | +13.7% |
| Other amounts receivable | 41 | - | €626 | +€626 | |
| Cash at bank and in hand | 54/58 | €17,731 | €22,097 | +€4,366 | +24.6% |
| Deferred charges and accrued income | 490/1 | €312 | €205 | -€107 | -34.3% |
| Total equity and liabilities | 10/49 | €80,927 | €134,681 | +€53,754 | +66.4% |
| Equity | 10/15 | -€18,826 | €3,445 | +€22,272 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,826 | -€1,555 | +€22,272 | +93.5% |
| Amounts payable | 17/49 | €99,753 | €131,235 | +€31,482 | +31.6% |
| Amounts payable after more than one year | 17 | - | €36,002 | +€36,002 | |
| Financial debts | 170/4 | - | €36,002 | +€36,002 | |
| Amounts payable within one year | 42/48 | €81,240 | €93,721 | +€12,481 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,375 | +€7,375 | |
| Trade debts | 44 | €57,944 | €68,910 | +€10,966 | +18.9% |
| Suppliers | 440/4 | €57,944 | €68,910 | +€10,966 | +18.9% |
| Taxes, remuneration and social security | 45 | €12,458 | €13,791 | +€1,333 | +10.7% |
| Taxes | 450/3 | €4,120 | €3,984 | -€136 | -3.3% |
| Remuneration and social security | 454/9 | €8,338 | €9,807 | +€1,469 | +17.6% |
| Other amounts payable | 47/48 | €10,838 | €3,645 | -€7,193 | -66.4% |
| Accrued charges and deferred income | 492/3 | €18,513 | €1,512 | -€17,001 | -91.8% |
| Remuneration, social security and pensions | 62 | €72,122 | €95,137 | +€23,015 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,871 | €12,087 | +€3,216 | +36.3% |
| Other operating charges | 640/8 | €1,266 | €2,449 | +€1,183 | +93.5% |
| Gross operating margin | 9900 | €77,168 | €117,450 | +€40,282 | +52.2% |
| Operating profit (loss) | 9901 | -€5,091 | €7,777 | +€12,868 | |
| Financial income | 75/76B | €14,678 | €20,100 | +€5,422 | +36.9% |
| Recurring financial income | 75 | €14,678 | €20,100 | +€5,422 | +36.9% |
| Financial charges | 65/66B | €1,045 | €2,867 | +€1,823 | +174% |
| Recurring financial charges | 65 | €1,045 | €2,867 | +€1,823 | +174% |
| Profit (loss) for the period before taxes | 9903 | €8,542 | €25,009 | +€16,467 | +193% |
| Income taxes | 67/77 | - | €2,738 | +€2,738 | |
| Profit (loss) for the period | 9904 | €8,542 | €22,272 | +€13,729 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €8,542 | €22,272 | +€13,729 | +161% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.