CUVELIER PATRICK 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.
CUVELIER PATRICK FRUIT
Largest movements
- Receivables within one year +€213,207
up €213,207 (+82.8%), from €257,513 to €470,720
of which Trade receivables: +€214,338
- Cash +€62,556
up €62,556 (+83.7%), from €74,765 to €137,321
mainly Depreciation (+€241,121) and Trade debts (+€180,785)
- Trade debts +€180,785
up €180,785 (+157%), from €114,974 to €295,760
- Other debts +€146,475
up €146,475 (+24.2%), from €604,880 to €751,355
- Debts after one year -€88,770
down €88,770 (-59.7%), from €148,770 to €60,000
- Reserves +€51,546
up €51,546 (+46.8%), from €110,247 to €161,794
of which Tax-exempt reserves: +€42,100
- Tax, wage and social debts +€29,304
up €29,304 (+123%), from €23,739 to €53,043
of which Taxes: +€28,434
- Staff costs +€91,466
up €91,466 (+44.8%), from €204,089 to €295,554
- Gross operating margin +€48,745
up €48,745 (+8.7%), from €558,494 to €607,239
- Depreciation +€30,711
up €30,711 (+14.6%), from €210,410 to €241,121
- Taxes -€18,418
down €18,418 (-62.7%), from €29,363 to €10,945
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,571,607 | €1,890,947 | +€319,340 | +20.3% |
| Fixed assets | 21/28 | €1,030,350 | €1,046,857 | +€16,507 | +1.6% |
| Tangible fixed assets | 22/27 | €1,026,050 | €1,042,557 | +€16,507 | +1.6% |
| Land and buildings | 22 | €737,203 | €691,218 | -€45,986 | -6.2% |
| Plant, machinery and equipment | 23 | €242,808 | €294,750 | +€51,942 | +21.4% |
| Furniture and vehicles | 24 | €46,038 | €56,589 | +€10,551 | +22.9% |
| Financial fixed assets | 28 | €4,301 | €4,301 | = | 0.0% |
| Current assets | 29/58 | €541,257 | €844,090 | +€302,833 | +55.9% |
| Stocks and contracts in progress | 3 | €185,128 | €195,970 | +€10,842 | +5.9% |
| Stocks | 30/36 | €185,128 | €195,970 | +€10,842 | +5.9% |
| Amounts receivable within one year | 40/41 | €257,513 | €470,720 | +€213,207 | +82.8% |
| Trade receivables | 40 | €255,584 | €469,922 | +€214,338 | +83.9% |
| Other amounts receivable | 41 | €1,929 | €799 | -€1,130 | -58.6% |
| Cash at bank and in hand | 54/58 | €74,765 | €137,321 | +€62,556 | +83.7% |
| Deferred charges and accrued income | 490/1 | €23,851 | €40,078 | +€16,227 | +68.0% |
| Total equity and liabilities | 10/49 | €1,571,607 | €1,890,947 | +€319,340 | +20.3% |
| Equity | 10/15 | €576,355 | €627,902 | +€51,546 | +8.9% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €110,247 | €161,794 | +€51,546 | +46.8% |
| Tax-exempt reserves | 132 | €31,000 | €73,100 | +€42,100 | +136% |
| Distributable reserves | 133 | €79,247 | €88,694 | +€9,446 | +11.9% |
| Profit (loss) carried forward | 14 | €26,108 | €26,108 | = | 0.0% |
| Amounts payable | 17/49 | €995,251 | €1,263,045 | +€267,794 | +26.9% |
| Amounts payable after more than one year | 17 | €148,770 | €60,000 | -€88,770 | -59.7% |
| Financial debts | 170/4 | €148,770 | €60,000 | -€88,770 | -59.7% |
| Amounts payable within one year | 42/48 | €846,481 | €1,203,045 | +€356,564 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €102,887 | €102,887 | -€0 | 0.0% |
| Trade debts | 44 | €114,974 | €295,760 | +€180,785 | +157% |
| Suppliers | 440/4 | €114,974 | €295,760 | +€180,785 | +157% |
| Taxes, remuneration and social security | 45 | €23,739 | €53,043 | +€29,304 | +123% |
| Taxes | 450/3 | €20,040 | €48,474 | +€28,434 | +142% |
| Remuneration and social security | 454/9 | €3,699 | €4,569 | +€870 | +23.5% |
| Other amounts payable | 47/48 | €604,880 | €751,355 | +€146,475 | +24.2% |
| Remuneration, social security and pensions | 62 | €204,089 | €295,554 | +€91,466 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210,410 | €241,121 | +€30,711 | +14.6% |
| Other operating charges | 640/8 | €6,254 | €5,180 | -€1,074 | -17.2% |
| Gross operating margin | 9900 | €558,494 | €607,239 | +€48,745 | +8.7% |
| Operating profit (loss) | 9901 | €137,741 | €65,384 | -€72,357 | -52.5% |
| Financial income | 75/76B | €0 | €3 | +€3 | +3,638% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +3,638% |
| Financial charges | 65/66B | €5,082 | €2,896 | -€2,185 | -43.0% |
| Recurring financial charges | 65 | €5,082 | €2,896 | -€2,185 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €132,660 | €62,491 | -€70,169 | -52.9% |
| Income taxes | 67/77 | €29,363 | €10,945 | -€18,418 | -62.7% |
| Profit (loss) for the period | 9904 | €103,297 | €51,546 | -€51,751 | -50.1% |
| Transfer to tax-exempt reserves | 689 | €31,000 | €42,100 | +€11,100 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €72,297 | €9,446 | -€62,851 | -86.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.