ACTIV FRUIT: 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.
ACTIV FRUIT
Largest movements
- Cash +€343,960
up €343,960 (+5737.1%), from €5,995 to €349,955
mainly Advances received (+€294,603) and Depreciation (+€256,451)
- Tangible fixed assets -€199,390
down €199,390 (-5.2%), from €3.8m to €3.6m
of which Land and buildings: -€134,923
- Stocks and contracts -€173,820
down €173,820 (-31.1%), from €559,599 to €385,780
- Debts after one year -€364,184
down €364,184 (-12.5%), from €2.9m to €2.6m
of which Other amounts payable: -€623,155
- Short-term financial debts -€323,000
down €323,000 (-46.3%), from €698,000 to €375,000
of which Credit institutions: -€323,000
- Advances received +€294,603
up €294,603 (+105.0%), from €280,699 to €575,302
- Trade debts +€196,256
up €196,256 (+29.1%), from €673,415 to €869,672
- Reserves +€113,210
up €113,210 (+16.6%), from €683,930 to €797,140
of which Distributable reserves: +€139,796
- Financial charges +€15,595
up €15,595 (+14.1%), from €110,699 to €126,294
- Depreciation +€13,356
up €13,356 (+5.5%), from €243,095 to €256,451
- Gross operating margin +€7,897
up €7,897 (+1.3%), from €586,891 to €594,789
- Staff costs -€6,525
down €6,525 (-17.4%), from €37,436 to €30,911
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,183,615 | €6,110,982 | -€72,633 | -1.2% |
| Fixed assets | 21/28 | €3,798,560 | €3,599,170 | -€199,390 | -5.2% |
| Tangible fixed assets | 22/27 | €3,798,560 | €3,599,170 | -€199,390 | -5.2% |
| Land and buildings | 22 | €3,408,580 | €3,273,657 | -€134,923 | -4.0% |
| Plant, machinery and equipment | 23 | €95,279 | €77,012 | -€18,267 | -19.2% |
| Furniture and vehicles | 24 | €1,401 | €544 | -€857 | -61.2% |
| Other tangible fixed assets | 26 | €293,300 | €247,956 | -€45,344 | -15.5% |
| Current assets | 29/58 | €2,385,055 | €2,511,812 | +€126,757 | +5.3% |
| Stocks and contracts in progress | 3 | €559,599 | €385,780 | -€173,820 | -31.1% |
| Stocks | 30/36 | €559,599 | €385,780 | -€173,820 | -31.1% |
| Amounts receivable within one year | 40/41 | €1,791,121 | €1,766,996 | -€24,125 | -1.3% |
| Trade receivables | 40 | €1,644,883 | €1,596,790 | -€48,094 | -2.9% |
| Other amounts receivable | 41 | €146,237 | €170,206 | +€23,969 | +16.4% |
| Current investments | 50/53 | €22,999 | €3,720 | -€19,279 | -83.8% |
| Cash at bank and in hand | 54/58 | €5,995 | €349,955 | +€343,960 | +5737.1% |
| Deferred charges and accrued income | 490/1 | €5,341 | €5,361 | +€20 | +0.4% |
| Total equity and liabilities | 10/49 | €6,183,615 | €6,110,982 | -€72,633 | -1.2% |
| Equity | 10/15 | €1,184,930 | €1,298,140 | +€113,210 | +9.6% |
| Contributions | 10/11 | €501,000 | €501,000 | = | 0.0% |
| Reserves | 13 | €683,930 | €797,140 | +€113,210 | +16.6% |
| Non-distributable reserves | 130/1 | €22,988 | €0 | -€22,988 | -100.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €22,988 | €0 | -€22,988 | -100.0% |
| Tax-exempt reserves | 132 | €41,834 | €38,236 | -€3,598 | -8.6% |
| Distributable reserves | 133 | €619,108 | €758,905 | +€139,796 | +22.6% |
| Provisions and deferred taxes | 16 | €19,841 | €17,989 | -€1,853 | -9.3% |
| Deferred taxes | 168 | €19,841 | €17,989 | -€1,853 | -9.3% |
| Amounts payable | 17/49 | €4,978,843 | €4,794,852 | -€183,991 | -3.7% |
| Amounts payable after more than one year | 17 | €2,916,267 | €2,552,082 | -€364,184 | -12.5% |
| Financial debts | 170/4 | €2,293,111 | €2,552,082 | +€258,971 | +11.3% |
| Other amounts payable | 178/9 | €623,155 | €0 | -€623,155 | -100.0% |
| Amounts payable within one year | 42/48 | €2,049,877 | €2,222,555 | +€172,678 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €249,606 | €318,235 | +€68,629 | +27.5% |
| Financial debts | 43 | €698,000 | €375,000 | -€323,000 | -46.3% |
| Credit institutions | 430/8 | €698,000 | €375,000 | -€323,000 | -46.3% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €673,415 | €869,672 | +€196,256 | +29.1% |
| Suppliers | 440/4 | €673,415 | €869,672 | +€196,256 | +29.1% |
| Advances received on contracts in progress | 46 | €280,699 | €575,302 | +€294,603 | +105.0% |
| Taxes, remuneration and social security | 45 | €126,491 | €84,346 | -€42,145 | -33.3% |
| Taxes | 450/3 | €124,134 | €82,437 | -€41,697 | -33.6% |
| Remuneration and social security | 454/9 | €2,357 | €1,910 | -€447 | -19.0% |
| Other amounts payable | 47/48 | €21,666 | €0 | -€21,666 | -100.0% |
| Accrued charges and deferred income | 492/3 | €12,700 | €20,215 | +€7,516 | +59.2% |
| Remuneration, social security and pensions | 62 | €37,436 | €30,911 | -€6,525 | -17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243,095 | €256,451 | +€13,356 | +5.5% |
| Other operating charges | 640/8 | €23,909 | €27,145 | +€3,236 | +13.5% |
| Gross operating margin | 9900 | €586,891 | €594,789 | +€7,897 | +1.3% |
| Operating profit (loss) | 9901 | €282,452 | €280,281 | -€2,170 | -0.8% |
| Financial income | 75/76B | €0 | €1,257 | +€1,257 | +6286850.0% |
| Recurring financial income | 75 | €0 | €1,257 | +€1,257 | +6286850.0% |
| Financial charges | 65/66B | €110,699 | €126,294 | +€15,595 | +14.1% |
| Recurring financial charges | 65 | €110,699 | €126,294 | +€15,595 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €171,753 | €155,244 | -€16,508 | -9.6% |
| Transfer from deferred taxes | 780 | €1,853 | €1,853 | = | 0.0% |
| Income taxes | 67/77 | €48,482 | €43,886 | -€4,596 | -9.5% |
| Profit (loss) for the period | 9904 | €125,123 | €113,210 | -€11,913 | -9.5% |
| Transfer from tax-exempt reserves | 789 | €3,598 | €3,598 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,721 | €116,808 | -€11,913 | -9.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.