CUVELIER 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
CUVELIER FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €666,633+€394,572
Equity
€5.4m
2024 · €4.3m+€1.1m
Cash
€2.9m
2024 · €799,314+€2.1m
Balance sheet total
€7.3m
2024 · €6.7m+€532,173
Largest movements
Assets
- Cash +€2.1m
up €2.1m (+262.3%), from €799,314 to €2.9m
mainly Current investments (+€1.2m) and Net result for the year (+€1.1m)
- Current investments -€1.2m
down €1.2m (-72.7%), from €1.7m to €450,000
- Stocks and contracts -€310,271
down €310,271 (-36.2%), from €856,959 to €546,688
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+94.7%), from €1.2m to €2.4m
of which Tax-exempt reserves: +€1.2m
- Trade debts -€681,954
down €681,954 (-29.2%), from €2.3m to €1.7m
- Other debts +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€104,915
down €104,915 (-3.4%), from €3.0m to €2.9m
Income statement
- Turnover +€371,169
up €371,169 (+1.3%), from €27.8m to €28.2m
- Goods and materials +€291,909
up €291,909 (+1.1%), from €25.6m to €25.9m
of which Change in stocks: decrease (increase): +€4.2m
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
€666,633
Turnover
+€371,169
Other operating income
-€12,465
Goods and materials
-€291,909
Services and other goods
+€152,955
Staff costs
+€12,773
Depreciation
+€14,321
Write-downs
+€79,611
Other operating charges
-€101,483
Other operating items
+€122,288
Financial income
+€23,089
Financial charges
-€1,316
Taxes
+€25,538
Result 2025
€1.1m
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
+€941,422
Investment
+€1.2m
Financing
-€6,842
Cash 2024
€799,314
From operations (derived)
+€941,422
Net result for the year
+€1.1m
Depreciation
+€38,106
Stocks and contracts
+€310,271
Receivables within one year
+€60,831
Deferred charges and accrued income
-€6,802
Trade debts
-€681,954
Tax, wage and social debts
-€40,235
Other debts
+€200,000
Investment (derived)
+€1.2m
Investment in fixed assets (net)
-€38,000
Current investments
+€1.2m
Financing
-€6,842
Debts after one year
-€8,238
Current portion of long-term debt
+€1,396
Cash 2025
€2.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,747,117 | €7,279,290 | +€532,173 | +7.9% |
| Fixed assets | 21/28 | €103,877 | €103,771 | -€106 | -0.1% |
| Intangible fixed assets | 21 | €30,704 | €55,388 | +€24,684 | +80.4% |
| Tangible fixed assets | 22/27 | €63,173 | €48,383 | -€14,790 | -23.4% |
| Land and buildings | 22 | €15,078 | - | -€15,078 | |
| Furniture and vehicles | 24 | €366 | €44,560 | +€44,194 | +12068.9% |
| Leasing and similar rights | 25 | €47,728 | - | -€47,728 | |
| Other tangible fixed assets | 26 | - | €3,823 | +€3,823 | |
| Financial fixed assets | 28 | €10,000 | - | -€10,000 | |
| Affiliated companies | 280/1 | €10,000 | - | -€10,000 | |
| Participating interests | 280 | €10,000 | - | -€10,000 | |
| Current assets | 29/58 | €6,643,240 | €7,175,519 | +€532,280 | +8.0% |
| Stocks and contracts in progress | 3 | €856,959 | €546,688 | -€310,271 | -36.2% |
| Stocks | 30/36 | €856,959 | €546,688 | -€310,271 | -36.2% |
| Raw materials and consumables | 30/31 | - | €461,795 | +€461,795 | |
| Goods purchased for resale | 34 | €856,959 | €84,893 | -€772,067 | -90.1% |
| Amounts receivable within one year | 40/41 | €3,336,967 | €3,276,136 | -€60,831 | -1.8% |
| Trade receivables | 40 | €2,796,561 | €2,198,612 | -€597,948 | -21.4% |
| Other amounts receivable | 41 | €540,406 | €1,077,524 | +€537,118 | +99.4% |
| Current investments | 50/53 | €1,650,000 | €450,000 | -€1.2m | -72.7% |
| Other investments | 51/53 | €1,650,000 | €450,000 | -€1.2m | -72.7% |
| Cash at bank and in hand | 54/58 | €799,314 | €2,895,894 | +€2.1m | +262.3% |
| Deferred charges and accrued income | 490/1 | - | €6,802 | +€6,802 | |
| Total equity and liabilities | 10/49 | €6,747,117 | €7,279,290 | +€532,173 | +7.9% |
| Equity | 10/15 | €4,298,543 | €5,359,747 | +€1.1m | +24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,231,500 | €2,397,620 | +€1.2m | +94.7% |
| Tax-exempt reserves | 132 | €905,200 | €2,071,320 | +€1.2m | +128.8% |
| Distributable reserves | 133 | €326,300 | €326,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,048,443 | €2,943,527 | -€104,915 | -3.4% |
| Amounts payable | 17/49 | €2,448,574 | €1,919,543 | -€529,031 | -21.6% |
| Amounts payable after more than one year | 17 | €15,354 | €7,117 | -€8,238 | -53.7% |
| Financial debts | 170/4 | €15,354 | €7,117 | -€8,238 | -53.7% |
| Credit institutions | 173 | €15,354 | €7,117 | -€8,238 | -53.7% |
| Amounts payable within one year | 42/48 | €2,433,220 | €1,912,426 | -€520,794 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €6,842 | €8,238 | +€1,396 | +20.4% |
| Trade debts | 44 | €2,337,819 | €1,655,865 | -€681,954 | -29.2% |
| Suppliers | 440/4 | €2,337,819 | €1,655,865 | -€681,954 | -29.2% |
| Taxes, remuneration and social security | 45 | €88,559 | €48,323 | -€40,235 | -45.4% |
| Taxes | 450/3 | €39,980 | €10,478 | -€29,502 | -73.8% |
| Remuneration and social security | 454/9 | €48,579 | €37,846 | -€10,733 | -22.1% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Operating income | 70/76A | €27,863,448 | €28,344,440 | +€480,992 | +1.7% |
| Turnover | 70 | €27,835,623 | €28,206,793 | +€371,169 | +1.3% |
| Other operating income | 74 | €26,751 | €14,286 | -€12,465 | -46.6% |
| Non-recurring operating income | 76A | €1,074 | €123,362 | +€122,288 | +11384.5% |
| Operating charges | 60/66A | €26,957,421 | €27,091,153 | +€133,732 | +0.5% |
| Goods for resale, raw materials and consumables | 60 | €25,606,126 | €25,898,035 | +€291,909 | +1.1% |
| Purchases | 600/8 | €29,484,911 | €25,587,764 | -€3.9m | -13.2% |
| Change in stocks: decrease (increase) | 609 | -€3,878,785 | €310,271 | +€4.2m | |
| Services and other goods | 61 | €907,002 | €754,047 | -€152,955 | -16.9% |
| Remuneration, social security and pensions | 62 | €312,182 | €299,408 | -€12,773 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,427 | €38,106 | -€14,321 | -27.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €75,152 | -€4,459 | -€79,611 | |
| Other operating charges | 640/8 | €4,532 | €106,014 | +€101,483 | +2239.5% |
| Operating profit (loss) | 9901 | €906,027 | €1,253,287 | +€347,260 | +38.3% |
| Financial income | 75/76B | €23,498 | €46,588 | +€23,089 | +98.3% |
| Recurring financial income | 75 | €23,498 | €46,588 | +€23,089 | +98.3% |
| Income from financial fixed assets | 750 | - | €2,324 | +€2,324 | |
| Income from current assets | 751 | €11,716 | €22,650 | +€10,934 | +93.3% |
| Other financial income | 752/9 | €11,783 | €21,614 | +€9,831 | +83.4% |
| Financial charges | 65/66B | €1,908 | €3,224 | +€1,316 | +69.0% |
| Recurring financial charges | 65 | €1,908 | €3,224 | +€1,316 | +69.0% |
| Debt charges | 650 | €516 | €2,181 | +€1,665 | +323.0% |
| Other financial charges | 652/9 | €1,392 | €1,043 | -€350 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €927,618 | €1,296,652 | +€369,034 | +39.8% |
| Income taxes | 67/77 | €260,985 | €235,447 | -€25,538 | -9.8% |
| Taxes | 670/3 | €260,985 | €235,447 | -€25,538 | -9.8% |
| Profit (loss) for the period | 9904 | €666,633 | €1,061,205 | +€394,572 | +59.2% |
| Transfer to tax-exempt reserves | 689 | €341,000 | €1,166,120 | +€825,120 | +242.0% |
| Profit (loss) for the period to be appropriated | 9905 | €325,633 | -€104,915 | -€430,548 |
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 5 October 2026 via checked.be.