ALL - FRUIT DENDAUW: 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.
ALL - FRUIT DENDAUW
Largest movements
- Cash +€36,237
up €36,237 (+109%), from €33,381 to €69,618
mainly Net result for the year (+€19,548) and Depreciation (+€14,719)
- Receivables within one year -€11,388
down €11,388 (-22.8%), from €50,041 to €38,652
of which Trade receivables: -€13,841
- Tangible fixed assets -€8,719
down €8,719 (-11.5%), from €75,926 to €67,206
of which Land and buildings: -€8,013
- Reserves +€19,548
up €19,548 (+26.3%), from €74,341 to €93,889
- Debts after one year -€5,443
down €5,443 (-87.5%), from €6,220 to €777
- Current portion of long-term debt +€5,443
new in 2025: €5,443
- Short-term financial debts -€5,443
down €5,443 (-100%), from €5,443 to €0
- Tax, wage and social debts +€4,890
up €4,890 (+32.9%), from €14,866 to €19,756
of which Remuneration and social security: +€5,011
- Gross operating margin +€16,825
up €16,825 (+47.8%), from €35,190 to €52,014
- Staff costs +€5,159
up €5,159 (+144%), from €3,591 to €8,750
- Depreciation +€2,081
up €2,081 (+16.5%), from €12,638 to €14,719
- Other operating charges +€1,764
up €1,764 (+542%), from €325 to €2,089
- Taxes +€1,510
up €1,510 (+31.8%), from €4,745 to €6,255
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 | €170,216 | €187,561 | +€17,345 | +10.2% |
| Fixed assets | 21/28 | €80,878 | €72,159 | -€8,719 | -10.8% |
| Tangible fixed assets | 22/27 | €75,926 | €67,206 | -€8,719 | -11.5% |
| Land and buildings | 22 | €62,401 | €54,388 | -€8,013 | -12.8% |
| Plant, machinery and equipment | 23 | €1,312 | €6,406 | +€5,094 | +388% |
| Furniture and vehicles | 24 | €12,212 | €6,413 | -€5,800 | -47.5% |
| Financial fixed assets | 28 | €4,953 | €4,953 | = | 0.0% |
| Current assets | 29/58 | €89,338 | €115,402 | +€26,064 | +29.2% |
| Stocks and contracts in progress | 3 | €4,878 | €5,306 | +€428 | +8.8% |
| Stocks | 30/36 | €4,878 | €5,306 | +€428 | +8.8% |
| Amounts receivable within one year | 40/41 | €50,041 | €38,652 | -€11,388 | -22.8% |
| Trade receivables | 40 | €50,041 | €36,199 | -€13,841 | -27.7% |
| Other amounts receivable | 41 | €0 | €2,453 | +€2,453 | |
| Current investments | 50/53 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €33,381 | €69,618 | +€36,237 | +109% |
| Deferred charges and accrued income | 490/1 | €1,038 | €1,825 | +€787 | +75.9% |
| Total equity and liabilities | 10/49 | €170,216 | €187,561 | +€17,345 | +10.2% |
| Equity | 10/15 | €118,584 | €138,132 | +€19,548 | +16.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,341 | €93,889 | +€19,548 | +26.3% |
| Distributable reserves | 133 | €74,341 | €93,889 | +€19,548 | +26.3% |
| Profit (loss) carried forward | 14 | €25,651 | €25,651 | = | 0.0% |
| Amounts payable | 17/49 | €51,632 | €49,429 | -€2,203 | -4.3% |
| Amounts payable after more than one year | 17 | €6,220 | €777 | -€5,443 | -87.5% |
| Financial debts | 170/4 | €6,220 | €777 | -€5,443 | -87.5% |
| Amounts payable within one year | 42/48 | €45,412 | €48,652 | +€3,240 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,443 | +€5,443 | |
| Financial debts | 43 | €5,443 | €0 | -€5,443 | -100% |
| Other loans | 439 | €5,443 | €0 | -€5,443 | -100% |
| Trade debts | 44 | €7,823 | €4,567 | -€3,256 | -41.6% |
| Suppliers | 440/4 | €7,823 | €4,567 | -€3,256 | -41.6% |
| Taxes, remuneration and social security | 45 | €14,866 | €19,756 | +€4,890 | +32.9% |
| Taxes | 450/3 | €10,116 | €9,995 | -€121 | -1.2% |
| Remuneration and social security | 454/9 | €4,750 | €9,761 | +€5,011 | +106% |
| Other amounts payable | 47/48 | €17,279 | €18,886 | +€1,606 | +9.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,591 | €8,750 | +€5,159 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,638 | €14,719 | +€2,081 | +16.5% |
| Other operating charges | 640/8 | €325 | €2,089 | +€1,764 | +542% |
| Gross operating margin | 9900 | €35,190 | €52,014 | +€16,825 | +47.8% |
| Operating profit (loss) | 9901 | €18,635 | €26,456 | +€7,821 | +42.0% |
| Financial income | 75/76B | €86 | €98 | +€12 | +13.6% |
| Recurring financial income | 75 | €86 | €98 | +€12 | +13.6% |
| Financial charges | 65/66B | €523 | €752 | +€229 | +43.9% |
| Recurring financial charges | 65 | €523 | €752 | +€229 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €18,199 | €25,803 | +€7,603 | +41.8% |
| Income taxes | 67/77 | €4,745 | €6,255 | +€1,510 | +31.8% |
| Profit (loss) for the period | 9904 | €13,454 | €19,548 | +€6,094 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,454 | €19,548 | +€6,094 | +45.3% |
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 1 November 2026 via checked.be.