BERKANE FRUIT: 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.
BERKANE FRUIT
Largest movements
- Receivables within one year +€85,436
up €85,436 (+57.4%), from €148,790 to €234,227
of which Trade receivables: +€47,071
- Tangible fixed assets +€4,129
up €4,129 (+105.9%), from €3,900 to €8,029
of which Other tangible fixed assets: +€5,920
- Cash -€3,586
down €3,586 (-8.3%), from €43,317 to €39,731
mainly Receivables within one year (-€85,436) and Investment in fixed assets (net) (-€7,400)
- Profit (loss) carried forward +€64,624
up €64,624 (+38.4%), from €168,433 to €233,057
- Trade debts +€32,503
up €32,503 (+203.5%), from €15,975 to €48,479
- Tax, wage and social debts -€6,322
down €6,322 (-10.6%), from €59,880 to €53,558
of which Taxes: -€8,401
- Accrued charges and deferred income -€3,528
no longer reported in 2024 (was €3,528)
- Gross operating margin +€24,694
up €24,694 (+12.9%), from €191,041 to €215,735
- Taxes +€10,005
up €10,005 (+59.2%), from €16,894 to €26,899
- Staff costs -€7,620
down €7,620 (-6.1%), from €124,703 to €117,082
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 | €255,877 | €343,154 | +€87,277 | +34.1% |
| Fixed assets | 21/28 | €3,900 | €8,029 | +€4,129 | +105.9% |
| Tangible fixed assets | 22/27 | €3,900 | €8,029 | +€4,129 | +105.9% |
| Plant, machinery and equipment | 23 | €3,900 | €2,109 | -€1,791 | -45.9% |
| Other tangible fixed assets | 26 | - | €5,920 | +€5,920 | |
| Current assets | 29/58 | €251,977 | €335,125 | +€83,148 | +33.0% |
| Stocks and contracts in progress | 3 | €59,525 | €59,525 | = | 0.0% |
| Stocks | 30/36 | €59,525 | €59,525 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €148,790 | €234,227 | +€85,436 | +57.4% |
| Trade receivables | 40 | €59,269 | €106,340 | +€47,071 | +79.4% |
| Other amounts receivable | 41 | €89,521 | €127,887 | +€38,366 | +42.9% |
| Cash at bank and in hand | 54/58 | €43,317 | €39,731 | -€3,586 | -8.3% |
| Deferred charges and accrued income | 490/1 | €344 | €1,641 | +€1,297 | +377.1% |
| Total equity and liabilities | 10/49 | €255,877 | €343,154 | +€87,277 | +34.1% |
| Equity | 10/15 | €176,493 | €241,117 | +€64,624 | +36.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,433 | €233,057 | +€64,624 | +38.4% |
| Amounts payable | 17/49 | €79,384 | €102,037 | +€22,653 | +28.5% |
| Amounts payable within one year | 42/48 | €75,855 | €102,037 | +€26,181 | +34.5% |
| Trade debts | 44 | €15,975 | €48,479 | +€32,503 | +203.5% |
| Suppliers | 440/4 | €15,975 | €48,479 | +€32,503 | +203.5% |
| Taxes, remuneration and social security | 45 | €59,880 | €53,558 | -€6,322 | -10.6% |
| Taxes | 450/3 | €42,311 | €33,910 | -€8,401 | -19.9% |
| Remuneration and social security | 454/9 | €17,569 | €19,648 | +€2,079 | +11.8% |
| Accrued charges and deferred income | 492/3 | €3,528 | - | -€3,528 | |
| Remuneration, social security and pensions | 62 | €124,703 | €117,082 | -€7,620 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,791 | €3,271 | +€1,480 | +82.7% |
| Other operating charges | 640/8 | €2,109 | €3,289 | +€1,180 | +55.9% |
| Gross operating margin | 9900 | €191,041 | €215,735 | +€24,694 | +12.9% |
| Operating profit (loss) | 9901 | €62,439 | €92,093 | +€29,654 | +47.5% |
| Financial income | 75/76B | €64 | €81 | +€16 | +25.2% |
| Recurring financial income | 75 | €64 | €81 | +€16 | +25.2% |
| Financial charges | 65/66B | -€118 | €651 | +€769 | |
| Recurring financial charges | 65 | -€118 | €651 | +€769 | |
| Profit (loss) for the period before taxes | 9903 | €62,621 | €91,523 | +€28,901 | +46.2% |
| Income taxes | 67/77 | €16,894 | €26,899 | +€10,005 | +59.2% |
| Profit (loss) for the period | 9904 | €45,727 | €64,624 | +€18,897 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,727 | €64,624 | +€18,897 | +41.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.