D&G 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.
What changed
D&G FRUIT
NACE 01.240, Growing of pome and stone fruits
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€828,413
2024 · €961,949-€133,536
Equity
€15.1m
2024 · €4.0m+€11.1m
Cash
€239,310
2024 · €387,348-€148,037
Balance sheet total
€33.3m
2024 · €22.8m+€10.4m
Largest movements
Assets
- Tangible fixed assets +€9.6m
up €9.6m (+59.5%), from €16.0m to €25.6m
of which Land and buildings: +€6.5m
- Receivables within one year +€805,897
up €805,897 (+96.2%), from €837,791 to €1.6m
of which Trade receivables: +€774,935
Equity and liabilities
- Revaluation surpluses +€10.3m
new in 2025: €10.3m
- Profit (loss) carried forward +€672,997
up €672,997 (+26.6%), from €2.5m to €3.2m
- Debts after one year -€333,320
down €333,320 (-2.0%), from €16.6m to €16.3m
of which Financial debts: -€833,320
Income statement
- Turnover +€1.6m
up €1.6m (+18.1%), from €8.9m to €10.5m
- Other operating income -€1.1m
down €1.1m (-60.0%), from €1.9m to €757,171
- Staff costs +€493,430
up €493,430 (+17.2%), from €2.9m to €3.4m
- Services and other goods +€235,767
up €235,767 (+9.1%), from €2.6m to €2.8m
- Goods and materials -€151,574
down €151,574 (-5.9%), from €2.6m to €2.4m
of which Purchases: -€383,464
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
€961,949
Turnover
+€1.6m
Other operating income
-€1.1m
Goods and materials
+€151,574
Services and other goods
-€235,767
Staff costs
-€493,430
Depreciation
-€52,322
Other operating charges
-€6,922
Other operating items
-€4,185
Financial income
+€15,350
Financial charges
-€3,270
Taxes
+€10,994
Deferred taxes and other
+€14,735
Result 2025
€828,413
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
+€996,101
Investment
-€11.0m
Financing
+€9.9m
Cash 2024
€387,348
From operations (derived)
+€996,101
Net result for the year
+€828,413
Depreciation
+€1.4m
Receivables after one year
-€290,704
Stocks and contracts
+€102,795
Receivables within one year
-€805,897
Smaller working-capital items
+€15,860
Trade debts
-€229,019
Tax, wage and social debts
-€37,840
Investment (derived)
-€11.0m
Investment in fixed assets (net)
-€11.0m
Financing
+€9.9m
Debts after one year
-€333,320
Current portion of long-term debt
-€83,962
Contributions, distributions and other
+€10.3m
Cash 2025
€239,310
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,837,159 | €33,286,863 | +€10.4m | +45.8% |
| Fixed assets | 21/28 | €19,280,642 | €28,890,174 | +€9.6m | +49.8% |
| Tangible fixed assets | 22/27 | €16,049,332 | €25,600,187 | +€9.6m | +59.5% |
| Land and buildings | 22 | €11,290,680 | €17,801,958 | +€6.5m | +57.7% |
| Plant, machinery and equipment | 23 | €1,622,927 | €2,356,624 | +€733,696 | +45.2% |
| Furniture and vehicles | 24 | €998,197 | €916,517 | -€81,680 | -8.2% |
| Other tangible fixed assets | 26 | €1,756,106 | €4,171,308 | +€2.4m | +137.5% |
| Assets under construction and advance payments | 27 | €381,420 | €353,780 | -€27,640 | -7.2% |
| Financial fixed assets | 28 | €3,231,311 | €3,289,987 | +€58,677 | +1.8% |
| Affiliated companies | 280/1 | €3,226,661 | €3,285,337 | +€58,677 | +1.8% |
| Participating interests | 280 | €3,226,661 | €3,285,337 | +€58,677 | +1.8% |
| Other financial fixed assets | 284/8 | €4,650 | €4,650 | = | 0.0% |
| Shares | 284 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €3,556,517 | €4,396,689 | +€840,173 | +23.6% |
| Amounts receivable after more than one year | 29 | €426,177 | €716,881 | +€290,704 | +68.2% |
| Other amounts receivable | 291 | €426,177 | €716,881 | +€290,704 | +68.2% |
| Stocks and contracts in progress | 3 | €1,892,544 | €1,789,749 | -€102,795 | -5.4% |
| Stocks | 30/36 | €1,892,544 | €1,789,749 | -€102,795 | -5.4% |
| Raw materials and consumables | 30/31 | €203,952 | €85,489 | -€118,463 | -58.1% |
| Work in progress | 32 | €320,136 | €410,194 | +€90,059 | +28.1% |
| Finished goods | 33 | €1,314,906 | €1,231,738 | -€83,167 | -6.3% |
| Goods purchased for resale | 34 | €53,551 | €62,328 | +€8,777 | +16.4% |
| Amounts receivable within one year | 40/41 | €837,791 | €1,643,688 | +€805,897 | +96.2% |
| Trade receivables | 40 | €664,770 | €1,439,704 | +€774,935 | +116.6% |
| Other amounts receivable | 41 | €173,021 | €203,983 | +€30,962 | +17.9% |
| Cash at bank and in hand | 54/58 | €387,348 | €239,310 | -€148,037 | -38.2% |
| Deferred charges and accrued income | 490/1 | €12,657 | €7,062 | -€5,595 | -44.2% |
| Total equity and liabilities | 10/49 | €22,837,159 | €33,286,863 | +€10.4m | +45.8% |
| Equity | 10/15 | €3,996,994 | €15,120,575 | +€11.1m | +278.3% |
| Contributions | 10/11 | €836,000 | €836,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €10,295,168 | +€10.3m | |
| Reserves | 13 | €634,739 | €790,155 | +€155,416 | +24.5% |
| Non-distributable reserves | 130/1 | €83,600 | €83,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €83,600 | €83,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €551,139 | €706,555 | +€155,416 | +28.2% |
| Profit (loss) carried forward | 14 | €2,526,255 | €3,199,252 | +€672,997 | +26.6% |
| Provisions and deferred taxes | 16 | €17,959 | €13,631 | -€4,328 | -24.1% |
| Deferred taxes | 168 | €17,959 | €13,631 | -€4,328 | -24.1% |
| Amounts payable | 17/49 | €18,822,205 | €18,152,658 | -€669,548 | -3.6% |
| Amounts payable after more than one year | 17 | €16,609,249 | €16,275,929 | -€333,320 | -2.0% |
| Financial debts | 170/4 | €6,309,249 | €5,475,929 | -€833,320 | -13.2% |
| Credit institutions | 173 | €6,172,329 | €5,444,996 | -€727,333 | -11.8% |
| Other loans | 174 | €136,920 | €30,933 | -€105,986 | -77.4% |
| Other amounts payable | 178/9 | €10,300,000 | €10,800,000 | +€500,000 | +4.9% |
| Amounts payable within one year | 42/48 | €1,967,016 | €1,616,195 | -€350,821 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €984,482 | €900,520 | -€83,962 | -8.5% |
| Trade debts | 44 | €850,711 | €621,692 | -€229,019 | -26.9% |
| Suppliers | 440/4 | €850,711 | €621,692 | -€229,019 | -26.9% |
| Taxes, remuneration and social security | 45 | €131,823 | €93,984 | -€37,840 | -28.7% |
| Taxes | 450/3 | €43,657 | €14,454 | -€29,204 | -66.9% |
| Remuneration and social security | 454/9 | €88,166 | €79,530 | -€8,636 | -9.8% |
| Accrued charges and deferred income | 492/3 | €245,940 | €260,534 | +€14,593 | +5.9% |
| Operating income | 70/76A | €11,054,513 | €11,521,137 | +€466,624 | +4.2% |
| Turnover | 70 | €8,895,902 | €10,503,715 | +€1.6m | +18.1% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €108,097 | €6,891 | -€101,206 | -93.6% |
| Own construction capitalised | 72 | €24,390 | €200,520 | +€176,130 | +722.1% |
| Other operating income | 74 | €1,895,280 | €757,171 | -€1.1m | -60.0% |
| Non-recurring operating income | 76A | €130,844 | €52,839 | -€78,005 | -59.6% |
| Operating charges | 60/66A | €9,468,578 | €10,106,548 | +€637,970 | +6.7% |
| Goods for resale, raw materials and consumables | 60 | €2,574,125 | €2,422,551 | -€151,574 | -5.9% |
| Purchases | 600/8 | €2,696,329 | €2,312,865 | -€383,464 | -14.2% |
| Change in stocks: decrease (increase) | 609 | -€122,204 | €109,686 | +€231,890 | |
| Services and other goods | 61 | €2,598,678 | €2,834,446 | +€235,767 | +9.1% |
| Remuneration, social security and pensions | 62 | €2,871,853 | €3,365,283 | +€493,430 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360,170 | €1,412,492 | +€52,322 | +3.8% |
| Other operating charges | 640/8 | €57,425 | €64,347 | +€6,922 | +12.1% |
| Non-recurring operating charges | 66A | €6,326 | €7,430 | +€1,104 | +17.4% |
| Operating profit (loss) | 9901 | €1,585,935 | €1,414,589 | -€171,346 | -10.8% |
| Financial income | 75/76B | €19,271 | €34,621 | +€15,350 | +79.7% |
| Recurring financial income | 75 | €19,271 | €34,621 | +€15,350 | +79.7% |
| Other financial income | 752/9 | €19,271 | €34,621 | +€15,350 | +79.7% |
| Financial charges | 65/66B | €340,729 | €343,998 | +€3,270 | +1.0% |
| Recurring financial charges | 65 | €340,729 | €343,998 | +€3,270 | +1.0% |
| Debt charges | 650 | €336,510 | €342,284 | +€5,774 | +1.7% |
| Other financial charges | 652/9 | €4,218 | €1,714 | -€2,504 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €1,264,477 | €1,105,211 | -€159,266 | -12.6% |
| Transfer from deferred taxes | 780 | €3,230 | €4,328 | +€1,098 | +34.0% |
| Transfer to deferred taxes | 680 | €13,637 | - | -€13,637 | |
| Income taxes | 67/77 | €292,121 | €281,127 | -€10,994 | -3.8% |
| Taxes | 670/3 | €292,121 | €281,127 | -€10,994 | -3.8% |
| Profit (loss) for the period | 9904 | €961,949 | €828,413 | -€133,536 | -13.9% |
| Transfer from tax-exempt reserves | 789 | €9,689 | €12,984 | +€3,295 | +34.0% |
| Transfer to tax-exempt reserves | 689 | €474,219 | €168,400 | -€305,819 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €497,419 | €672,997 | +€175,578 | +35.3% |
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 12 October 2026 via checked.be.