Aliments VERMEIRE: 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
Aliments VERMEIRE
NACE 46.216, Wholesale of agricultural produce and animal feed, general range
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €570,160+€604,969
Equity
€4.7m
2024 · €3.5m+€1.2m
Cash
€44,364
2024 · €33,368+€10,996
Balance sheet total
€10.4m
2024 · €8.2m+€2.3m
Largest movements
Assets
- Stocks and contracts +€2.0m
up €2.0m (+71.1%), from €2.9m to €4.9m
- Tangible fixed assets +€251,687
up €251,687 (+9.1%), from €2.8m to €3.0m
of which Plant, machinery and equipment: +€388,074
Equity and liabilities
- Profit (loss) carried forward +€1.2m
up €1.2m (+68.6%), from €1.7m to €2.9m
- Trade debts +€486,044
up €486,044 (+52.2%), from €931,310 to €1.4m
- Debts after one year +€270,538
up €270,538 (+10.0%), from €2.7m to €3.0m
- Tax, wage and social debts +€267,917
up €267,917 (+163%), from €164,511 to €432,428
of which Taxes: +€271,350
Income statement
- Turnover +€1.2m
up €1.2m (+7.1%), from €17.4m to €18.7m
- Goods and materials +€283,513
up €283,513 (+1.9%), from €15.0m to €15.3m
of which Purchases: +€2.1m
- Taxes +€211,392
up €211,392 (+112%), from €188,333 to €399,725
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
€570,160
Turnover
+€1.2m
Other operating income
+€390
Goods and materials
-€283,513
Services and other goods
-€158,903
Staff costs
+€4,992
Depreciation
-€76,501
Write-downs
+€5,158
Other operating charges
+€6,550
Other operating items
+€25,713
Financial income
+€37,072
Financial charges
+€18,380
Taxes
-€211,392
Result 2025
€1.2m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€346,860
Investment
-€663,771
Financing
+€327,907
Cash 2024
€33,368
From operations (derived)
+€346,860
Net result for the year
+€1.2m
Depreciation
+€410,084
Stocks and contracts
-€2.0m
Receivables within one year
+€53,619
Deferred charges and accrued income
-€124
Trade debts
+€486,044
Tax, wage and social debts
+€267,917
Investment (derived)
-€663,771
Investment in fixed assets (net)
-€663,771
Financing
+€327,907
Debts after one year
+€270,538
Current portion of long-term debt
+€93,060
Short-term financial debts
-€36,500
Contributions, distributions and other
+€808
Cash 2025
€44,364
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,161,141 | €10,418,137 | +€2.3m | +27.7% |
| Fixed assets | 21/28 | €2,778,275 | €3,031,962 | +€253,687 | +9.1% |
| Tangible fixed assets | 22/27 | €2,778,275 | €3,029,962 | +€251,687 | +9.1% |
| Land and buildings | 22 | €1,895,645 | €1,701,343 | -€194,303 | -10.2% |
| Plant, machinery and equipment | 23 | €500,254 | €888,327 | +€388,074 | +77.6% |
| Furniture and vehicles | 24 | €343,776 | €411,342 | +€67,566 | +19.7% |
| Leasing and similar rights | 25 | €38,600 | €28,950 | -€9,650 | -25.0% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Other financial fixed assets | 284/8 | - | €2,000 | +€2,000 | |
| Shares | 284 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €5,382,866 | €7,386,175 | +€2.0m | +37.2% |
| Stocks and contracts in progress | 3 | €2,877,846 | €4,923,654 | +€2.0m | +71.1% |
| Stocks | 30/36 | €2,877,846 | €4,923,654 | +€2.0m | +71.1% |
| Raw materials and consumables | 30/31 | €705,897 | €1,075,059 | +€369,162 | +52.3% |
| Finished goods | 33 | €95,149 | €118,042 | +€22,894 | +24.1% |
| Goods purchased for resale | 34 | €2,076,800 | €3,730,552 | +€1.7m | +79.6% |
| Amounts receivable within one year | 40/41 | €2,469,737 | €2,416,119 | -€53,619 | -2.2% |
| Trade receivables | 40 | €2,320,963 | €2,241,205 | -€79,758 | -3.4% |
| Other amounts receivable | 41 | €148,775 | €174,914 | +€26,139 | +17.6% |
| Cash at bank and in hand | 54/58 | €33,368 | €44,364 | +€10,996 | +33.0% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,039 | +€124 | +6.5% |
| Total equity and liabilities | 10/49 | €8,161,141 | €10,418,137 | +€2.3m | +27.7% |
| Equity | 10/15 | €3,476,419 | €4,652,356 | +€1.2m | +33.8% |
| Contributions | 10/11 | €331,080 | €331,080 | = | 0.0% |
| Reserves | 13 | €1,277,297 | €1,277,297 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,389 | €30,389 | = | 0.0% |
| Distributable reserves | 133 | €1,246,908 | €1,246,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,714,066 | €2,889,195 | +€1.2m | +68.6% |
| Investment grants | 15 | €153,976 | €154,784 | +€808 | +0.5% |
| Amounts payable | 17/49 | €4,684,722 | €5,765,782 | +€1.1m | +23.1% |
| Amounts payable after more than one year | 17 | €2,700,220 | €2,970,758 | +€270,538 | +10.0% |
| Financial debts | 170/4 | €2,700,220 | €2,970,758 | +€270,538 | +10.0% |
| Credit institutions | 173 | €1,174,625 | €1,372,647 | +€198,022 | +16.9% |
| Other loans | 174 | €1,525,595 | €1,598,111 | +€72,517 | +4.8% |
| Amounts payable within one year | 42/48 | €1,984,502 | €2,795,023 | +€810,521 | +40.8% |
| Current portion of amounts payable after more than one year | 42 | €326,681 | €419,742 | +€93,060 | +28.5% |
| Financial debts | 43 | €562,000 | €525,500 | -€36,500 | -6.5% |
| Credit institutions | 430/8 | €562,000 | €525,500 | -€36,500 | -6.5% |
| Trade debts | 44 | €931,310 | €1,417,354 | +€486,044 | +52.2% |
| Suppliers | 440/4 | €931,310 | €1,417,354 | +€486,044 | +52.2% |
| Taxes, remuneration and social security | 45 | €164,511 | €432,428 | +€267,917 | +163% |
| Taxes | 450/3 | €111,603 | €382,953 | +€271,350 | +243% |
| Remuneration and social security | 454/9 | €52,908 | €49,475 | -€3,433 | -6.5% |
| Operating income | 70/76A | €17,484,329 | €18,747,456 | +€1.3m | +7.2% |
| Turnover | 70 | €17,423,756 | €18,660,780 | +€1.2m | +7.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€2,819 | €22,894 | +€25,713 | |
| Other operating income | 74 | €63,392 | €63,782 | +€390 | +0.6% |
| Operating charges | 60/66A | €16,562,796 | €17,065,013 | +€502,217 | +3.0% |
| Goods for resale, raw materials and consumables | 60 | €14,991,255 | €15,274,767 | +€283,513 | +1.9% |
| Purchases | 600/8 | €15,210,233 | €17,297,681 | +€2.1m | +13.7% |
| Change in stocks: decrease (increase) | 609 | -€218,978 | -€2,022,914 | -€1.8m | -824% |
| Services and other goods | 61 | €721,914 | €880,818 | +€158,903 | +22.0% |
| Remuneration, social security and pensions | 62 | €377,004 | €372,012 | -€4,992 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333,583 | €410,084 | +€76,501 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €94,531 | €89,373 | -€5,158 | -5.5% |
| Other operating charges | 640/8 | €44,509 | €37,959 | -€6,550 | -14.7% |
| Operating profit (loss) | 9901 | €921,533 | €1,682,442 | +€760,909 | +82.6% |
| Financial income | 75/76B | €32,478 | €69,550 | +€37,072 | +114% |
| Recurring financial income | 75 | €32,478 | €69,550 | +€37,072 | +114% |
| Income from financial fixed assets | 750 | - | €480 | +€480 | |
| Income from current assets | 751 | - | €45 | +€45 | |
| Other financial income | 752/9 | €32,478 | €69,025 | +€36,547 | +113% |
| Financial charges | 65/66B | €195,518 | €177,138 | -€18,380 | -9.4% |
| Recurring financial charges | 65 | €195,518 | €177,138 | -€18,380 | -9.4% |
| Debt charges | 650 | €195,518 | €177,138 | -€18,380 | -9.4% |
| Other financial charges | 652/9 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €758,493 | €1,574,854 | +€816,361 | +108% |
| Income taxes | 67/77 | €188,333 | €399,725 | +€211,392 | +112% |
| Taxes | 670/3 | €188,333 | €399,725 | +€211,392 | +112% |
| Profit (loss) for the period | 9904 | €570,160 | €1,175,129 | +€604,969 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €570,160 | €1,175,129 | +€604,969 | +106% |
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 23 October 2026 via checked.be.