CENTRAL 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.
What changed
CENTRAL FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€114,986
2024 · €161,347-€46,361
Equity
€2.7m
2024 · €2.6m+€114,986
Cash
€12,828
2024 · €20,669-€7,840
Balance sheet total
€5.6m
2024 · €5.3m+€324,546
Largest movements
Assets
- Receivables within one year +€559,431
up €559,431 (+12.2%), from €4.6m to €5.1m
of which Trade receivables: +€413,717
- Stocks and contracts -€141,544
no longer reported in 2025 (was €141,544)
- Tangible fixed assets -€73,517
down €73,517 (-22.3%), from €329,840 to €256,324
of which Furniture and vehicles: -€37,429
Equity and liabilities
- Trade debts +€198,147
up €198,147 (+8.4%), from €2.3m to €2.5m
- Profit (loss) carried forward +€114,986
up €114,986 (+4.6%), from €2.5m to €2.6m
Income statement
- Turnover +€1.6m
up €1.6m (+8.4%), from €19.7m to €21.3m
- Goods and materials +€1.6m
up €1.6m (+9.8%), from €16.7m to €18.3m
of which Purchases: +€1.7m
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
€161,347
Turnover
+€1.6m
Other operating income
+€243
Goods and materials
-€1.6m
Services and other goods
-€15,633
Staff costs
-€95,892
Depreciation
+€32,159
Write-downs
+€73,981
Other operating charges
-€68,659
Financial income
+€3,028
Financial charges
-€5,184
Taxes
+€17,608
Result 2025
€114,986
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.
From operations
-€4,258
Investment
-€3,582
Financing
€0
Cash 2024
€20,669
From operations (derived)
-€4,258
Net result for the year
+€114,986
Depreciation
+€92,206
Stocks and contracts
+€141,544
Receivables within one year
-€559,431
Deferred charges and accrued income
-€3,124
Trade debts
+€198,147
Tax, wage and social debts
-€786
Accrued charges and deferred income
+€12,199
Investment (derived)
-€3,582
Investment in fixed assets (net)
-€3,582
Cash 2025
€12,828
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,281,628 | €5,606,173 | +€324,546 | +6.1% |
| Fixed assets | 21/28 | €520,550 | €431,925 | -€88,625 | -17.0% |
| Intangible fixed assets | 21 | €50,811 | €35,703 | -€15,108 | -29.7% |
| Tangible fixed assets | 22/27 | €329,840 | €256,324 | -€73,517 | -22.3% |
| Plant, machinery and equipment | 23 | €108,637 | €78,173 | -€30,463 | -28.0% |
| Furniture and vehicles | 24 | €168,241 | €130,812 | -€37,429 | -22.2% |
| Other tangible fixed assets | 26 | €52,963 | €47,338 | -€5,625 | -10.6% |
| Financial fixed assets | 28 | €139,898 | €139,898 | = | 0.0% |
| Other financial fixed assets | 284/8 | €139,898 | €139,898 | = | 0.0% |
| Shares | 284 | €139,152 | €139,152 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €746 | €746 | = | 0.0% |
| Current assets | 29/58 | €4,761,078 | €5,174,248 | +€413,170 | +8.7% |
| Stocks and contracts in progress | 3 | €141,544 | - | -€141,544 | |
| Stocks | 30/36 | €141,544 | - | -€141,544 | |
| Goods purchased for resale | 34 | €141,544 | - | -€141,544 | |
| Amounts receivable within one year | 40/41 | €4,580,750 | €5,140,181 | +€559,431 | +12.2% |
| Trade receivables | 40 | €1,660,975 | €2,074,691 | +€413,717 | +24.9% |
| Other amounts receivable | 41 | €2,919,775 | €3,065,490 | +€145,715 | +5.0% |
| Cash at bank and in hand | 54/58 | €20,669 | €12,828 | -€7,840 | -37.9% |
| Deferred charges and accrued income | 490/1 | €18,115 | €21,239 | +€3,124 | +17.2% |
| Total equity and liabilities | 10/49 | €5,281,628 | €5,606,173 | +€324,546 | +6.1% |
| Equity | 10/15 | €2,593,908 | €2,708,894 | +€114,986 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,754 | €100,754 | = | 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% |
| Distributable reserves | 133 | €98,894 | €98,894 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,474,554 | €2,589,540 | +€114,986 | +4.6% |
| Amounts payable | 17/49 | €2,687,720 | €2,897,280 | +€209,560 | +7.8% |
| Amounts payable within one year | 42/48 | €2,684,083 | €2,881,444 | +€197,361 | +7.4% |
| Trade debts | 44 | €2,346,023 | €2,544,170 | +€198,147 | +8.4% |
| Suppliers | 440/4 | €2,346,023 | €2,544,170 | +€198,147 | +8.4% |
| Taxes, remuneration and social security | 45 | €338,060 | €337,274 | -€786 | -0.2% |
| Taxes | 450/3 | €136,407 | €117,761 | -€18,646 | -13.7% |
| Remuneration and social security | 454/9 | €201,653 | €219,513 | +€17,860 | +8.9% |
| Accrued charges and deferred income | 492/3 | €3,637 | €15,835 | +€12,199 | +335.4% |
| Operating income | 70/76A | €19,689,753 | €21,339,273 | +€1.6m | +8.4% |
| Turnover | 70 | €19,675,797 | €21,325,074 | +€1.6m | +8.4% |
| Other operating income | 74 | €13,956 | €14,199 | +€243 | +1.7% |
| Operating charges | 60/66A | €19,480,690 | €21,192,023 | +€1.7m | +8.8% |
| Goods for resale, raw materials and consumables | 60 | €16,703,253 | €18,340,541 | +€1.6m | +9.8% |
| Purchases | 600/8 | €16,480,542 | €18,198,997 | +€1.7m | +10.4% |
| Change in stocks: decrease (increase) | 609 | €222,711 | €141,544 | -€81,166 | -36.4% |
| Services and other goods | 61 | €1,495,183 | €1,510,816 | +€15,633 | +1.0% |
| Remuneration, social security and pensions | 62 | €1,142,630 | €1,238,522 | +€95,892 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,365 | €92,206 | -€32,159 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,753 | -€62,228 | -€73,981 | |
| Other operating charges | 640/8 | €3,507 | €72,166 | +€68,659 | +1957.9% |
| Operating profit (loss) | 9901 | €209,063 | €147,250 | -€61,813 | -29.6% |
| Financial income | 75/76B | €41,432 | €44,460 | +€3,028 | +7.3% |
| Recurring financial income | 75 | €41,432 | €44,460 | +€3,028 | +7.3% |
| Income from current assets | 751 | €41,106 | €44,409 | +€3,303 | +8.0% |
| Other financial income | 752/9 | €326 | €51 | -€276 | -84.5% |
| Financial charges | 65/66B | €22,292 | €27,476 | +€5,184 | +23.3% |
| Recurring financial charges | 65 | €22,292 | €27,476 | +€5,184 | +23.3% |
| Debt charges | 650 | €1,275 | €3,777 | +€2,502 | +196.2% |
| Other financial charges | 652/9 | €21,017 | €23,699 | +€2,682 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €228,203 | €164,234 | -€63,969 | -28.0% |
| Income taxes | 67/77 | €66,856 | €49,248 | -€17,608 | -26.3% |
| Taxes | 670/3 | €66,856 | €49,248 | -€17,608 | -26.3% |
| Profit (loss) for the period | 9904 | €161,347 | €114,986 | -€46,361 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €161,347 | €114,986 | -€46,361 | -28.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.