Yeast and Rennet: what changed
Yeast and Rennet
Largest movements
- Cash +€10,988
up €10,988 (+40.0%), from €27,443 to €38,431
mainly Other debts (+€15,503) and Stocks and contracts (+€8,440)
- Stocks and contracts -€8,440
no longer reported in 2025 (was €8,440)
- Receivables within one year +€3,553
up €3,553 (+12.0%), from €29,680 to €33,233
of which Trade receivables: +€5,501
- Tangible fixed assets -€766
down €766 (-48.4%), from €1,583 to €817
- Other debts +€15,503
up €15,503 (+273%), from €5,677 to €21,180
- Trade debts -€11,861
down €11,861 (-81.2%), from €14,615 to €2,754
- Profit (loss) carried forward +€4,408
up €4,408 (+14.6%), from -€30,208 to -€25,800
- Tax, wage and social debts -€2,186
down €2,186 (-13.7%), from €15,896 to €13,710
of which Remuneration and social security: -€1,950
- Gross operating margin +€15,071
up €15,071, from -€8,686 to €6,385
- Other operating charges +€392
up €392 (+77.6%), from €505 to €897
- Depreciation -€155
down €155 (-16.8%), from €921 to €766
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,145 | €73,009 | +€5,864 | +8.7% |
| Fixed assets | 21/28 | €1,583 | €817 | -€766 | -48.4% |
| Tangible fixed assets | 22/27 | €1,583 | €817 | -€766 | -48.4% |
| Plant, machinery and equipment | 23 | €952 | €817 | -€135 | -14.2% |
| Furniture and vehicles | 24 | €373 | - | -€373 | |
| Other tangible fixed assets | 26 | €258 | - | -€258 | |
| Current assets | 29/58 | €65,562 | €72,192 | +€6,630 | +10.1% |
| Stocks and contracts in progress | 3 | €8,440 | - | -€8,440 | |
| Stocks | 30/36 | €8,440 | - | -€8,440 | |
| Amounts receivable within one year | 40/41 | €29,680 | €33,233 | +€3,553 | +12.0% |
| Trade receivables | 40 | €27,588 | €33,089 | +€5,501 | +19.9% |
| Other amounts receivable | 41 | €2,091 | €143 | -€1,948 | -93.2% |
| Cash at bank and in hand | 54/58 | €27,443 | €38,431 | +€10,988 | +40.0% |
| Deferred charges and accrued income | 490/1 | - | €529 | +€529 | |
| Total equity and liabilities | 10/49 | €67,145 | €73,009 | +€5,864 | +8.7% |
| Equity | 10/15 | €30,957 | €35,366 | +€4,408 | +14.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,166 | €60,166 | = | 0.0% |
| Distributable reserves | 133 | €60,166 | €60,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,208 | -€25,800 | +€4,408 | +14.6% |
| Amounts payable | 17/49 | €36,188 | €37,643 | +€1,456 | +4.0% |
| Amounts payable within one year | 42/48 | €36,188 | €37,643 | +€1,456 | +4.0% |
| Trade debts | 44 | €14,615 | €2,754 | -€11,861 | -81.2% |
| Suppliers | 440/4 | €14,615 | €2,754 | -€11,861 | -81.2% |
| Taxes, remuneration and social security | 45 | €15,896 | €13,710 | -€2,186 | -13.7% |
| Taxes | 450/3 | €6,138 | €5,902 | -€236 | -3.8% |
| Remuneration and social security | 454/9 | €9,758 | €7,808 | -€1,950 | -20.0% |
| Other amounts payable | 47/48 | €5,677 | €21,180 | +€15,503 | +273% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €921 | €766 | -€155 | -16.8% |
| Other operating charges | 640/8 | €505 | €897 | +€392 | +77.6% |
| Gross operating margin | 9900 | -€8,686 | €6,385 | +€15,071 | |
| Operating profit (loss) | 9901 | -€10,112 | €4,722 | +€14,834 | |
| Financial charges | 65/66B | €128 | €138 | +€10 | +7.8% |
| Recurring financial charges | 65 | €128 | €138 | +€10 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,240 | €4,584 | +€14,824 | |
| Income taxes | 67/77 | €177 | €175 | -€1 | -0.8% |
| Profit (loss) for the period | 9904 | -€10,416 | €4,408 | +€14,825 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,416 | €4,408 | +€14,825 |
Next steps
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 3 November 2026 via checked.be.