DAERDEN SOFTFRUIT: 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.
DAERDEN SOFTFRUIT
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+43.7%), from €2.6m to €3.8m
of which Plant, machinery and equipment: +€1.2m
- Cash -€533,018
down €533,018 (-84.2%), from €633,172 to €100,155
mainly Investment in fixed assets (net) (-€1.7m) and Debts after one year (-€302,727)
- Receivables within one year +€218,505
up €218,505 (+95.9%), from €227,816 to €446,321
of which Trade receivables: +€254,499
- Stocks and contracts +€65,275
up €65,275 (+27.2%), from €240,115 to €305,390
- Short-term financial debts +€666,866
new in 2025: €666,866
of which Other loans: +€600,000
- Reserves +€388,833
up €388,833 (+32.5%), from €1.2m to €1.6m
- Debts after one year -€302,727
down €302,727 (-14.8%), from €2.0m to €1.7m
- Current portion of long-term debt +€59,012
up €59,012 (+31.3%), from €188,461 to €247,473
- Trade debts +€50,038
up €50,038 (+38.2%), from €130,911 to €180,949
- Depreciation +€167,527
up €167,527 (+39.3%), from €426,003 to €593,529
- Staff costs +€134,542
up €134,542 (+9.0%), from €1.5m to €1.6m
- Gross operating margin +€77,826
up €77,826 (+2.8%), from €2.7m to €2.8m
- Taxes -€62,075
down €62,075 (-45.5%), from €136,428 to €74,353
- Other operating charges -€42,528
down €42,528 (-90.6%), from €46,944 to €4,416
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,744,324 | €4,652,617 | +€908,293 | +24.3% |
| Fixed assets | 21/28 | €2,635,797 | €3,788,010 | +€1.2m | +43.7% |
| Tangible fixed assets | 22/27 | €2,635,797 | €3,788,010 | +€1.2m | +43.7% |
| Land and buildings | 22 | €14,034 | €13,031 | -€1,002 | -7.1% |
| Plant, machinery and equipment | 23 | €2,532,576 | €3,700,503 | +€1.2m | +46.1% |
| Furniture and vehicles | 24 | €89,187 | €74,476 | -€14,711 | -16.5% |
| Current assets | 29/58 | €1,108,527 | €864,607 | -€243,920 | -22.0% |
| Stocks and contracts in progress | 3 | €240,115 | €305,390 | +€65,275 | +27.2% |
| Stocks | 30/36 | €240,115 | €305,390 | +€65,275 | +27.2% |
| Amounts receivable within one year | 40/41 | €227,816 | €446,321 | +€218,505 | +95.9% |
| Trade receivables | 40 | €131,272 | €385,770 | +€254,499 | +193.9% |
| Other amounts receivable | 41 | €96,544 | €60,551 | -€35,993 | -37.3% |
| Cash at bank and in hand | 54/58 | €633,172 | €100,155 | -€533,018 | -84.2% |
| Deferred charges and accrued income | 490/1 | €7,424 | €12,741 | +€5,317 | +71.6% |
| Total equity and liabilities | 10/49 | €3,744,324 | €4,652,617 | +€908,293 | +24.3% |
| Equity | 10/15 | €1,205,611 | €1,594,444 | +€388,833 | +32.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,195,611 | €1,584,444 | +€388,833 | +32.5% |
| Distributable reserves | 133 | €1,195,611 | €1,584,444 | +€388,833 | +32.5% |
| Amounts payable | 17/49 | €2,538,713 | €3,058,173 | +€519,460 | +20.5% |
| Amounts payable after more than one year | 17 | €2,039,863 | €1,737,135 | -€302,727 | -14.8% |
| Financial debts | 170/4 | €2,039,863 | €1,737,135 | -€302,727 | -14.8% |
| Amounts payable within one year | 42/48 | €491,537 | €1,268,391 | +€776,854 | +158.0% |
| Current portion of amounts payable after more than one year | 42 | €188,461 | €247,473 | +€59,012 | +31.3% |
| Financial debts | 43 | - | €666,866 | +€666,866 | |
| Credit institutions | 430/8 | - | €66,866 | +€66,866 | |
| Other loans | 439 | - | €600,000 | +€600,000 | |
| Trade debts | 44 | €130,911 | €180,949 | +€50,038 | +38.2% |
| Suppliers | 440/4 | €130,911 | €180,949 | +€50,038 | +38.2% |
| Taxes, remuneration and social security | 45 | €171,150 | €168,014 | -€3,136 | -1.8% |
| Taxes | 450/3 | €137,668 | €138,007 | +€339 | +0.2% |
| Remuneration and social security | 454/9 | €33,482 | €30,007 | -€3,475 | -10.4% |
| Other amounts payable | 47/48 | €1,015 | €5,090 | +€4,075 | +401.5% |
| Accrued charges and deferred income | 492/3 | €7,313 | €52,646 | +€45,333 | +619.9% |
| Non-recurring operating income | 76A | €1,030 | €39,031 | +€38,001 | +3688.2% |
| Remuneration, social security and pensions | 62 | €1,494,728 | €1,629,270 | +€134,542 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426,003 | €593,529 | +€167,527 | +39.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €27,716 | +€27,716 | |
| Other operating charges | 640/8 | €46,944 | €4,416 | -€42,528 | -90.6% |
| Non-recurring operating charges | 66A | €90,706 | - | -€90,706 | |
| Gross operating margin | 9900 | €2,740,770 | €2,818,596 | +€77,826 | +2.8% |
| Operating profit (loss) | 9901 | €682,389 | €563,664 | -€118,725 | -17.4% |
| Financial income | 75/76B | €126 | €2,809 | +€2,682 | +2120.6% |
| Recurring financial income | 75 | €126 | €2,809 | +€2,682 | +2120.6% |
| Financial charges | 65/66B | €107,211 | €103,287 | -€3,923 | -3.7% |
| Recurring financial charges | 65 | €107,211 | €103,287 | -€3,923 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €575,305 | €463,186 | -€112,119 | -19.5% |
| Income taxes | 67/77 | €136,428 | €74,353 | -€62,075 | -45.5% |
| Profit (loss) for the period | 9904 | €438,877 | €388,833 | -€50,044 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €438,877 | €388,833 | -€50,044 | -11.4% |
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 30 September 2026 via checked.be.