BVT 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.
BVT Fruit
Largest movements
- Tangible fixed assets +€662,439
up €662,439 (+115.7%), from €572,479 to €1.2m
of which Land and buildings: +€621,070
- Stocks and contracts +€272,500
up €272,500 (+436.0%), from €62,500 to €335,000
- Receivables within one year +€59,031
up €59,031 (+72.5%), from €81,413 to €140,444
of which Trade receivables: +€89,371
- Debts after one year +€596,674
up €596,674 (+370.3%), from €161,111 to €757,785
- Investment grants +€127,694
new in 2025: €127,694
- Other debts +€125,511
up €125,511 (+36.9%), from €340,250 to €465,761
- Advances received +€125,000
new in 2025: €125,000
- Trade debts -€123,816
down €123,816 (-50.8%), from €243,610 to €119,794
- Gross operating margin +€271,886
up €271,886 (+164.6%), from €165,186 to €437,072
- Staff costs +€196,206
new in 2025: €196,206
- Depreciation +€40,963
up €40,963 (+79.9%), from €51,293 to €92,256
- Financial charges +€14,688
up €14,688 (+85.1%), from €17,256 to €31,944
of which Financial charges: +€12,049
- Financial income +€8,409
up €8,409 (+287.1%), from €2,929 to €11,338
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 | €904,551 | €1,906,523 | +€1.0m | +110.8% |
| Fixed assets | 21/28 | €572,479 | €1,234,918 | +€662,439 | +115.7% |
| Tangible fixed assets | 22/27 | €572,479 | €1,234,918 | +€662,439 | +115.7% |
| Land and buildings | 22 | - | €621,070 | +€621,070 | |
| Plant, machinery and equipment | 23 | €566,719 | €611,544 | +€44,826 | +7.9% |
| Furniture and vehicles | 24 | €5,760 | €2,304 | -€3,456 | -60.0% |
| Current assets | 29/58 | €332,073 | €671,606 | +€339,533 | +102.2% |
| Stocks and contracts in progress | 3 | €62,500 | €335,000 | +€272,500 | +436.0% |
| Stocks | 30/36 | €62,500 | €335,000 | +€272,500 | +436.0% |
| Amounts receivable within one year | 40/41 | €81,413 | €140,444 | +€59,031 | +72.5% |
| Trade receivables | 40 | - | €89,371 | +€89,371 | |
| Other amounts receivable | 41 | €81,413 | €51,073 | -€30,340 | -37.3% |
| Cash at bank and in hand | 54/58 | €185,170 | €191,953 | +€6,783 | +3.7% |
| Deferred charges and accrued income | 490/1 | €2,990 | €4,209 | +€1,219 | +40.8% |
| Total equity and liabilities | 10/49 | €904,551 | €1,906,523 | +€1.0m | +110.8% |
| Equity | 10/15 | €113,861 | €344,952 | +€231,092 | +203.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €103,861 | €207,258 | +€103,398 | +99.6% |
| Distributable reserves | 133 | €103,861 | €207,258 | +€103,398 | +99.6% |
| Investment grants | 15 | - | €127,694 | +€127,694 | |
| Amounts payable | 17/49 | €790,691 | €1,561,571 | +€770,880 | +97.5% |
| Amounts payable after more than one year | 17 | €161,111 | €757,785 | +€596,674 | +370.3% |
| Financial debts | 170/4 | €161,111 | €757,785 | +€596,674 | +370.3% |
| Amounts payable within one year | 42/48 | €629,580 | €803,786 | +€174,206 | +27.7% |
| Current portion of amounts payable after more than one year | 42 | €22,222 | €68,889 | +€46,667 | +210.0% |
| Trade debts | 44 | €243,610 | €119,794 | -€123,816 | -50.8% |
| Suppliers | 440/4 | €243,610 | €119,794 | -€123,816 | -50.8% |
| Advances received on contracts in progress | 46 | - | €125,000 | +€125,000 | |
| Taxes, remuneration and social security | 45 | €23,498 | €24,342 | +€844 | +3.6% |
| Taxes | 450/3 | €23,498 | €12,279 | -€11,219 | -47.7% |
| Remuneration and social security | 454/9 | - | €12,063 | +€12,063 | |
| Other amounts payable | 47/48 | €340,250 | €465,761 | +€125,511 | +36.9% |
| Remuneration, social security and pensions | 62 | - | €196,206 | +€196,206 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,293 | €92,256 | +€40,963 | +79.9% |
| Other operating charges | 640/8 | €369 | €3,301 | +€2,932 | +795.2% |
| Gross operating margin | 9900 | €165,186 | €437,072 | +€271,886 | +164.6% |
| Operating profit (loss) | 9901 | €113,524 | €145,309 | +€31,785 | +28.0% |
| Financial income | 75/76B | €2,929 | €11,338 | +€8,409 | +287.1% |
| Recurring financial income | 75 | €2,929 | €11,338 | +€8,409 | +287.1% |
| Financial charges | 65/66B | €17,256 | €31,944 | +€14,688 | +85.1% |
| Recurring financial charges | 65 | €17,256 | €29,306 | +€12,049 | +69.8% |
| Non-recurring financial charges | 66B | - | €2,638 | +€2,638 | |
| Profit (loss) for the period before taxes | 9903 | €99,196 | €124,702 | +€25,506 | +25.7% |
| Income taxes | 67/77 | €23,493 | €21,305 | -€2,189 | -9.3% |
| Profit (loss) for the period | 9904 | €75,703 | €103,398 | +€27,695 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €75,703 | €103,398 | +€27,695 | +36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.