A & P: 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.
What changed
A & P
NACE 01.240, Growing of pome and stone fruits
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,712
2024 · €19,012-€10,300
Equity
€999,714
2024 · €991,001+€8,712
Cash
€3,963
2024 · €3,797+€167
Balance sheet total
€1.8m
2024 · €1.7m+€10,450
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€54,029
up €54,029 (+57.9%), from €93,371 to €147,401
- Debts after one year -€52,898
down €52,898 (-62.9%), from €84,114 to €31,216
Income statement
- Financial income -€12,997
down €12,997 (-43.3%), from €29,993 to €16,996
- Financial charges -€3,950
down €3,950 (-12.8%), from €30,782 to €26,831
- Depreciation -€1,754
down €1,754 (-24.8%), from €7,081 to €5,327
- Gross operating margin -€1,388
down €1,388 (-4.1%), from €34,163 to €32,775
- Other operating charges +€852
up €852 (+11.6%), from €7,370 to €8,222
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.
Result 2024
€19,012
Gross operating margin
-€1,388
Depreciation
+€1,754
Other operating charges
-€852
Financial income
-€12,997
Financial charges
+€3,950
Taxes
-€767
Result 2025
€8,712
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.
From operations
+€53,257
Investment
€0
Financing
-€53,090
Cash 2024
€3,797
From operations (derived)
+€53,257
Net result for the year
+€8,712
Depreciation
+€5,327
Receivables within one year
-€13,242
Deferred charges and accrued income
-€2,368
Trade debts
-€2,455
Tax, wage and social debts
+€3,254
Other debts
+€54,029
Financing
-€53,090
Debts after one year
-€52,898
Current portion of long-term debt
+€766
Short-term financial debts
-€958
Cash 2025
€3,963
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,742,181 | €1,752,630 | +€10,450 | +0.6% |
| Fixed assets | 21/28 | €1,697,474 | €1,692,147 | -€5,327 | -0.3% |
| Tangible fixed assets | 22/27 | €615,994 | €610,667 | -€5,327 | -0.9% |
| Land and buildings | 22 | €611,536 | €608,395 | -€3,141 | -0.5% |
| Plant, machinery and equipment | 23 | €3,982 | €2,264 | -€1,718 | -43.1% |
| Furniture and vehicles | 24 | €476 | €8 | -€468 | -98.4% |
| Financial fixed assets | 28 | €1,081,480 | €1,081,480 | = | 0.0% |
| Current assets | 29/58 | €44,707 | €60,483 | +€15,777 | +35.3% |
| Amounts receivable within one year | 40/41 | €40,184 | €53,426 | +€13,242 | +33.0% |
| Trade receivables | 40 | €3,390 | €18,426 | +€15,036 | +443.5% |
| Other amounts receivable | 41 | €36,794 | €35,000 | -€1,794 | -4.9% |
| Current investments | 50/53 | €125 | €125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,797 | €3,963 | +€167 | +4.4% |
| Deferred charges and accrued income | 490/1 | €601 | €2,969 | +€2,368 | +394.1% |
| Total equity and liabilities | 10/49 | €1,742,181 | €1,752,630 | +€10,450 | +0.6% |
| Equity | 10/15 | €991,001 | €999,714 | +€8,712 | +0.9% |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Capital | 10 | €115,000 | €115,000 | = | 0.0% |
| Issued capital | 100 | €115,000 | €115,000 | = | 0.0% |
| Revaluation surpluses | 12 | €564,474 | €564,474 | = | 0.0% |
| Reserves | 13 | €311,527 | €320,239 | +€8,712 | +2.8% |
| Non-distributable reserves | 130/1 | €11,500 | €11,500 | = | 0.0% |
| Legal reserve | 130 | €11,500 | €11,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €281,277 | €289,989 | +€8,712 | +3.1% |
| Amounts payable | 17/49 | €751,179 | €752,917 | +€1,738 | +0.2% |
| Amounts payable after more than one year | 17 | €84,114 | €31,216 | -€52,898 | -62.9% |
| Financial debts | 170/4 | €84,114 | €31,216 | -€52,898 | -62.9% |
| Amounts payable within one year | 42/48 | €667,065 | €721,701 | +€54,636 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €52,132 | €52,898 | +€766 | +1.5% |
| Financial debts | 43 | €514,311 | €513,352 | -€958 | -0.2% |
| Credit institutions | 430/8 | €514,311 | €513,352 | -€958 | -0.2% |
| Trade debts | 44 | €5,418 | €2,962 | -€2,455 | -45.3% |
| Suppliers | 440/4 | €5,418 | €2,962 | -€2,455 | -45.3% |
| Taxes, remuneration and social security | 45 | €1,833 | €5,087 | +€3,254 | +177.5% |
| Taxes | 450/3 | €1,833 | €5,087 | +€3,254 | +177.5% |
| Other amounts payable | 47/48 | €93,371 | €147,401 | +€54,029 | +57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,081 | €5,327 | -€1,754 | -24.8% |
| Other operating charges | 640/8 | €7,370 | €8,222 | +€852 | +11.6% |
| Gross operating margin | 9900 | €34,163 | €32,775 | -€1,388 | -4.1% |
| Operating profit (loss) | 9901 | €19,713 | €19,227 | -€486 | -2.5% |
| Financial income | 75/76B | €29,993 | €16,996 | -€12,997 | -43.3% |
| Recurring financial income | 75 | €29,993 | €16,996 | -€12,997 | -43.3% |
| Financial charges | 65/66B | €30,782 | €26,831 | -€3,950 | -12.8% |
| Recurring financial charges | 65 | €30,782 | €26,831 | -€3,950 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €18,924 | €9,391 | -€9,533 | -50.4% |
| Income taxes | 67/77 | -€88 | €679 | +€767 | |
| Profit (loss) for the period | 9904 | €19,012 | €8,712 | -€10,300 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,012 | €8,712 | -€10,300 | -54.2% |
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 10 October 2026 via checked.be.