BANANAS: 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.
BANANAS
Largest movements
- Tangible fixed assets -€32,054
down €32,054 (-12.8%), from €249,858 to €217,804
of which Land and buildings: -€19,597
- Receivables within one year -€14,723
down €14,723 (-38.9%), from €37,883 to €23,160
of which Trade receivables: -€16,160
- Profit (loss) carried forward -€103,289
down €103,289 (-591.3%), from -€17,467 to -€120,756
- Other debts +€45,143
up €45,143 (+34.2%), from €132,130 to €177,272
- Tax, wage and social debts +€19,070
up €19,070 (+442.4%), from €4,311 to €23,381
of which Remuneration and social security: +€22,981
- Debts after one year -€9,041
no longer reported in 2025 (was €9,041)
- Trade debts +€3,494
up €3,494 (+24.2%), from €14,411 to €17,905
- Gross operating margin -€116,775
down €116,775, from €76,351 to -€40,424
- Taxes -€10,182
down €10,182 (-96.2%), from €10,583 to €400
- Financial charges -€3,559
down €3,559 (-81.0%), from €4,394 to €836
- Depreciation +€995
up €995 (+2.3%), from €42,338 to €43,332
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,032 | €257,483 | -€48,550 | -15.9% |
| Fixed assets | 21/28 | €249,858 | €217,804 | -€32,054 | -12.8% |
| Tangible fixed assets | 22/27 | €249,858 | €217,804 | -€32,054 | -12.8% |
| Land and buildings | 22 | €217,202 | €197,605 | -€19,597 | -9.0% |
| Plant, machinery and equipment | 23 | €7,186 | €5,842 | -€1,344 | -18.7% |
| Furniture and vehicles | 24 | €25,470 | €14,357 | -€11,113 | -43.6% |
| Current assets | 29/58 | €56,174 | €39,678 | -€16,496 | -29.4% |
| Amounts receivable within one year | 40/41 | €37,883 | €23,160 | -€14,723 | -38.9% |
| Trade receivables | 40 | €24,608 | €8,448 | -€16,160 | -65.7% |
| Other amounts receivable | 41 | €13,275 | €14,712 | +€1,437 | +10.8% |
| Current investments | 50/53 | €557 | €1 | -€555 | -99.8% |
| Cash at bank and in hand | 54/58 | €17,735 | €16,517 | -€1,218 | -6.9% |
| Total equity and liabilities | 10/49 | €306,032 | €257,483 | -€48,550 | -15.9% |
| Equity | 10/15 | €132,947 | €29,658 | -€103,289 | -77.7% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Reserves | 13 | €130,009 | €130,009 | = | 0.0% |
| Distributable reserves | 133 | €130,009 | €130,009 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,467 | -€120,756 | -€103,289 | -591.3% |
| Amounts payable | 17/49 | €173,085 | €227,824 | +€54,739 | +31.6% |
| Amounts payable after more than one year | 17 | €9,041 | - | -€9,041 | |
| Financial debts | 170/4 | €9,041 | - | -€9,041 | |
| Amounts payable within one year | 42/48 | €160,702 | €227,824 | +€67,122 | +41.8% |
| Current portion of amounts payable after more than one year | 42 | €8,662 | €9,041 | +€379 | +4.4% |
| Financial debts | 43 | €1,189 | €225 | -€964 | -81.1% |
| Credit institutions | 430/8 | €1,189 | €225 | -€964 | -81.1% |
| Trade debts | 44 | €14,411 | €17,905 | +€3,494 | +24.2% |
| Suppliers | 440/4 | €14,411 | €17,905 | +€3,494 | +24.2% |
| Taxes, remuneration and social security | 45 | €4,311 | €23,381 | +€19,070 | +442.4% |
| Taxes | 450/3 | €4,311 | €399 | -€3,911 | -90.7% |
| Remuneration and social security | 454/9 | - | €22,981 | +€22,981 | |
| Other amounts payable | 47/48 | €132,130 | €177,272 | +€45,143 | +34.2% |
| Accrued charges and deferred income | 492/3 | €3,342 | - | -€3,342 | |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,338 | €43,332 | +€995 | +2.3% |
| Other operating charges | 640/8 | €17,905 | €18,310 | +€406 | +2.3% |
| Gross operating margin | 9900 | €76,351 | -€40,424 | -€116,775 | |
| Operating profit (loss) | 9901 | €16,108 | -€102,067 | -€118,175 | |
| Financial income | 75/76B | €119 | €15 | -€104 | -87.5% |
| Recurring financial income | 75 | €119 | €15 | -€104 | -87.5% |
| Financial charges | 65/66B | €4,394 | €836 | -€3,559 | -81.0% |
| Recurring financial charges | 65 | €4,394 | €836 | -€3,559 | -81.0% |
| Profit (loss) for the period before taxes | 9903 | €11,833 | -€102,888 | -€114,721 | |
| Income taxes | 67/77 | €10,583 | €400 | -€10,182 | -96.2% |
| Profit (loss) for the period | 9904 | €1,250 | -€103,289 | -€104,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,250 | -€103,289 | -€104,539 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.