CASIBEANS: 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
CASIBEANS
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€804,920
2024 · €802,990+€1,930
Equity
€3.8m
2024 · €3.7m+€104,920
Cash
€990,026
2024 · €3.5m-€2.6m
Balance sheet total
€13.6m
2024 · €15.3m-€1.7m
Largest movements
Assets
- Cash -€2.6m
down €2.6m (-72.1%), from €3.5m to €990,026
mainly Receivables within one year (-€1.4m) and Current portion of long-term debt (-€1.2m)
- Receivables within one year +€1.4m
up €1.4m (+65.1%), from €2.2m to €3.7m
of which Trade receivables: +€762,447
- Receivables after one year -€1.1m
no longer reported in 2025 (was €1.1m)
- Stocks and contracts +€440,895
up €440,895 (+16.7%), from €2.6m to €3.1m
Equity and liabilities
- Current portion of long-term debt -€1.2m
down €1.2m (-80.4%), from €1.5m to €300,000
- Trade debts -€832,890
down €832,890 (-21.4%), from €3.9m to €3.1m
- Other debts +€619,718
up €619,718 (+39.9%), from €1.6m to €2.2m
- Debts after one year -€512,381
down €512,381 (-13.8%), from €3.7m to €3.2m
Income statement
- Turnover +€7.1m
up €7.1m (+19.2%), from €36.8m to €43.9m
- Goods and materials +€5.7m
up €5.7m (+18.4%), from €30.9m to €36.6m
of which Purchases: +€6.7m
- Services and other goods +€499,382
up €499,382 (+10.6%), from €4.7m to €5.2m
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
€802,990
Turnover
+€7.1m
Other operating income
-€3,440
Goods and materials
-€5.7m
Services and other goods
-€499,382
Staff costs
-€191,451
Depreciation
-€13,852
Write-downs
-€185,157
Other operating charges
-€161,831
Other operating items
-€21,187
Financial income
-€81,478
Financial charges
-€206,336
Taxes
-€9,897
Result 2025
€804,920
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
+€97,515
Investment
-€214,751
Financing
-€2.4m
Cash 2024
€3.5m
From operations (derived)
+€97,515
Net result for the year
+€804,920
Depreciation
+€27,629
Receivables after one year
+€1.1m
Stocks and contracts
-€440,895
Receivables within one year
-€1.4m
Deferred charges and accrued income
+€119,949
Trade debts
-€832,890
Tax, wage and social debts
+€80,118
Other debts
+€619,718
Accrued charges and deferred income
+€117,115
Investment (derived)
-€214,751
Investment in fixed assets (net)
-€214,751
Financing
-€2.4m
Debts after one year
-€512,381
Current portion of long-term debt
-€1.2m
Contributions, distributions and other
-€700,000
Cash 2025
€990,026
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,299,637 | €13,646,235 | -€1.7m | -10.8% |
| Formation expenses | 20 | €394 | - | -€394 | |
| Fixed assets | 21/28 | €5,712,728 | €5,900,244 | +€187,517 | +3.3% |
| Tangible fixed assets | 22/27 | €67,174 | €186,636 | +€119,462 | +178% |
| Plant, machinery and equipment | 23 | €46,536 | €40,896 | -€5,639 | -12.1% |
| Furniture and vehicles | 24 | €20,639 | €84,343 | +€63,705 | +309% |
| Other tangible fixed assets | 26 | - | €61,396 | +€61,396 | |
| Financial fixed assets | 28 | €5,645,553 | €5,713,608 | +€68,055 | +1.2% |
| Affiliated companies | 280/1 | €5,644,637 | €5,712,692 | +€68,055 | +1.2% |
| Participating interests | 280 | €5,644,637 | €5,712,692 | +€68,055 | +1.2% |
| Other financial fixed assets | 284/8 | €916 | €916 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €916 | €916 | = | 0.0% |
| Current assets | 29/58 | €9,586,515 | €7,745,991 | -€1.8m | -19.2% |
| Amounts receivable after more than one year | 29 | €1,051,237 | - | -€1.1m | |
| Other amounts receivable | 291 | €1,051,237 | - | -€1.1m | |
| Stocks and contracts in progress | 3 | €2,638,269 | €3,079,164 | +€440,895 | +16.7% |
| Stocks | 30/36 | €2,638,269 | €3,079,164 | +€440,895 | +16.7% |
| Goods purchased for resale | 34 | €2,638,269 | €3,079,164 | +€440,895 | +16.7% |
| Amounts receivable within one year | 40/41 | €2,224,701 | €3,674,085 | +€1.4m | +65.1% |
| Trade receivables | 40 | €1,828,044 | €2,590,491 | +€762,447 | +41.7% |
| Other amounts receivable | 41 | €396,657 | €1,083,595 | +€686,938 | +173% |
| Cash at bank and in hand | 54/58 | €3,549,643 | €990,026 | -€2.6m | -72.1% |
| Deferred charges and accrued income | 490/1 | €122,664 | €2,715 | -€119,949 | -97.8% |
| Total equity and liabilities | 10/49 | €15,299,637 | €13,646,235 | -€1.7m | -10.8% |
| Equity | 10/15 | €3,671,807 | €3,776,727 | +€104,920 | +2.9% |
| Contributions | 10/11 | €621,154 | €621,154 | = | 0.0% |
| Reserves | 13 | €3,050,654 | €3,155,573 | +€104,920 | +3.4% |
| Distributable reserves | 133 | €3,050,654 | €3,155,573 | +€104,920 | +3.4% |
| Amounts payable | 17/49 | €11,627,829 | €9,869,508 | -€1.8m | -15.1% |
| Amounts payable after more than one year | 17 | €3,707,619 | €3,195,238 | -€512,381 | -13.8% |
| Financial debts | 170/4 | €3,707,619 | €3,195,238 | -€512,381 | -13.8% |
| Credit institutions | 173 | €3,574,286 | €3,128,571 | -€445,714 | -12.5% |
| Other loans | 174 | €133,333 | €66,667 | -€66,667 | -50.0% |
| Amounts payable within one year | 42/48 | €7,321,305 | €5,958,250 | -€1.4m | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €1,530,000 | €300,000 | -€1.2m | -80.4% |
| Financial debts | 43 | €145,714 | €145,714 | = | 0.0% |
| Credit institutions | 430/8 | €145,714 | €145,714 | = | 0.0% |
| Trade debts | 44 | €3,884,614 | €3,051,724 | -€832,890 | -21.4% |
| Suppliers | 440/4 | €3,884,614 | €3,051,724 | -€832,890 | -21.4% |
| Taxes, remuneration and social security | 45 | €206,238 | €286,356 | +€80,118 | +38.8% |
| Taxes | 450/3 | €135,990 | €196,709 | +€60,718 | +44.6% |
| Remuneration and social security | 454/9 | €70,248 | €89,647 | +€19,399 | +27.6% |
| Other amounts payable | 47/48 | €1,554,738 | €2,174,456 | +€619,718 | +39.9% |
| Accrued charges and deferred income | 492/3 | €598,905 | €716,019 | +€117,115 | +19.6% |
| Operating income | 70/76A | €37,602,800 | €44,657,831 | +€7.1m | +18.8% |
| Turnover | 70 | €36,809,753 | €43,868,223 | +€7.1m | +19.2% |
| Other operating income | 74 | €793,047 | €789,608 | -€3,440 | -0.4% |
| Operating charges | 60/66A | €36,283,287 | €43,038,677 | +€6.8m | +18.6% |
| Goods for resale, raw materials and consumables | 60 | €30,912,637 | €36,595,167 | +€5.7m | +18.4% |
| Purchases | 600/8 | €30,517,351 | €37,221,220 | +€6.7m | +22.0% |
| Change in stocks: decrease (increase) | 609 | €395,286 | -€626,052 | -€1.0m | |
| Services and other goods | 61 | €4,708,307 | €5,207,689 | +€499,382 | +10.6% |
| Remuneration, social security and pensions | 62 | €466,917 | €658,368 | +€191,451 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,777 | €27,629 | +€13,852 | +101% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €185,157 | +€185,157 | |
| Other operating charges | 640/8 | €181,648 | €343,480 | +€161,831 | +89.1% |
| Non-recurring operating charges | 66A | - | €21,187 | +€21,187 | |
| Operating profit (loss) | 9901 | €1,319,513 | €1,619,154 | +€299,641 | +22.7% |
| Financial income | 75/76B | €120,771 | €39,293 | -€81,478 | -67.5% |
| Recurring financial income | 75 | €120,771 | €39,293 | -€81,478 | -67.5% |
| Income from current assets | 751 | €5,874 | €39,293 | +€33,419 | +569% |
| Other financial income | 752/9 | €114,897 | - | -€114,897 | |
| Financial charges | 65/66B | €351,304 | €557,640 | +€206,336 | +58.7% |
| Recurring financial charges | 65 | €351,304 | €557,640 | +€206,336 | +58.7% |
| Debt charges | 650 | €286,537 | €375,554 | +€89,017 | +31.1% |
| Other financial charges | 652/9 | €64,766 | €182,086 | +€117,320 | +181% |
| Profit (loss) for the period before taxes | 9903 | €1,088,980 | €1,100,807 | +€11,827 | +1.1% |
| Income taxes | 67/77 | €285,990 | €295,887 | +€9,897 | +3.5% |
| Taxes | 670/3 | €285,990 | €295,887 | +€9,897 | +3.5% |
| Profit (loss) for the period | 9904 | €802,990 | €804,920 | +€1,930 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €802,990 | €804,920 | +€1,930 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.