DE HASPENGOUWER: what changed
What changed
DE HASPENGOUWER
NACE 47.210, Retail sale of fruit and vegetables
filed annual accounts (NBB)
Net result for the year
€23,129
2024 · €8,629+€14,500
Equity
€79,348
2024 · €56,219+€23,129
Cash
€117,199
2024 · €81,217+€35,982
Balance sheet total
€381,386
2024 · €386,413-€5,027
Largest movements
Assets
- Cash +€35,982
up €35,982 (+44.3%), from €81,217 to €117,199
mainly Depreciation (+€36,620) and Net result for the year (+€23,129)
- Tangible fixed assets -€27,449
down €27,449 (-11.5%), from €237,954 to €210,505
of which Leasing and similar rights: -€20,198
- Receivables within one year -€13,121
down €13,121 (-34.9%), from €37,618 to €24,497
of which Trade receivables: -€14,765
Equity and liabilities
- Reserves +€23,129
up €23,129 (+61.5%), from €37,627 to €60,756
of which Distributable reserves: +€23,129
- Debts after one year -€11,135
down €11,135 (-66.2%), from €16,826 to €5,692
- Trade debts -€10,412
down €10,412 (-45.0%), from €23,149 to €12,737
- Other debts -€4,454
down €4,454 (-1.8%), from €246,167 to €241,713
Income statement
- Gross operating margin +€20,194
up €20,194 (+10.8%), from €186,487 to €206,681
- Taxes +€9,037
up €9,037 (+430%), from €2,102 to €11,139
- Depreciation -€3,587
down €3,587 (-8.9%), from €40,207 to €36,620
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,629
Gross operating margin
+€20,194
Staff costs
-€311
Depreciation
+€3,587
Write-downs
+€362
Other operating charges
+€210
Financial income
-€268
Financial charges
-€237
Taxes
-€9,037
Result 2025
€23,129
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€57,871
Investment
-€9,171
Financing
-€12,718
Cash 2024
€81,217
From operations (derived)
+€57,871
Net result for the year
+€23,129
Depreciation
+€36,620
Stocks and contracts
+€312
Receivables within one year
+€13,121
Deferred charges and accrued income
+€128
Trade debts
-€10,412
Tax, wage and social debts
-€522
Other debts
-€4,454
Accrued charges and deferred income
-€50
Investment (derived)
-€9,171
Investment in fixed assets (net)
-€9,171
Financing
-€12,718
Debts after one year
-€11,135
Current portion of long-term debt
-€1,239
Short-term financial debts
-€344
Cash 2025
€117,199
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,413 | €381,386 | -€5,027 | -1.3% |
| Fixed assets | 21/28 | €237,954 | €210,505 | -€27,449 | -11.5% |
| Tangible fixed assets | 22/27 | €237,954 | €210,505 | -€27,449 | -11.5% |
| Land and buildings | 22 | €200,418 | €195,862 | -€4,556 | -2.3% |
| Plant, machinery and equipment | 23 | €7,840 | €5,425 | -€2,415 | -30.8% |
| Furniture and vehicles | 24 | €3,065 | €2,785 | -€280 | -9.1% |
| Leasing and similar rights | 25 | €26,632 | €6,434 | -€20,198 | -75.8% |
| Current assets | 29/58 | €148,459 | €170,881 | +€22,422 | +15.1% |
| Stocks and contracts in progress | 3 | €24,966 | €24,654 | -€312 | -1.2% |
| Stocks | 30/36 | €24,966 | €24,654 | -€312 | -1.2% |
| Amounts receivable within one year | 40/41 | €37,618 | €24,497 | -€13,121 | -34.9% |
| Trade receivables | 40 | €29,988 | €15,223 | -€14,765 | -49.2% |
| Other amounts receivable | 41 | €7,630 | €9,274 | +€1,644 | +21.5% |
| Cash at bank and in hand | 54/58 | €81,217 | €117,199 | +€35,982 | +44.3% |
| Deferred charges and accrued income | 490/1 | €4,659 | €4,531 | -€128 | -2.7% |
| Total equity and liabilities | 10/49 | €386,413 | €381,386 | -€5,027 | -1.3% |
| Equity | 10/15 | €56,219 | €79,348 | +€23,129 | +41.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,627 | €60,756 | +€23,129 | +61.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €37,627 | €60,756 | +€23,129 | +61.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €330,194 | €302,038 | -€28,157 | -8.5% |
| Amounts payable after more than one year | 17 | €16,826 | €5,692 | -€11,135 | -66.2% |
| Financial debts | 170/4 | €16,826 | €5,692 | -€11,135 | -66.2% |
| Amounts payable within one year | 42/48 | €313,318 | €296,346 | -€16,972 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €11,373 | €10,134 | -€1,239 | -10.9% |
| Financial debts | 43 | €1,690 | €1,346 | -€344 | -20.4% |
| Credit institutions | 430/8 | €1,690 | €1,346 | -€344 | -20.4% |
| Trade debts | 44 | €23,149 | €12,737 | -€10,412 | -45.0% |
| Suppliers | 440/4 | €23,149 | €12,737 | -€10,412 | -45.0% |
| Taxes, remuneration and social security | 45 | €30,938 | €30,416 | -€522 | -1.7% |
| Taxes | 450/3 | €3,790 | €2,774 | -€1,016 | -26.8% |
| Remuneration and social security | 454/9 | €27,148 | €27,642 | +€494 | +1.8% |
| Other amounts payable | 47/48 | €246,167 | €241,713 | -€4,454 | -1.8% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100% |
| Non-recurring operating income | 76A | €0 | €3,139 | +€3,139 | |
| Remuneration, social security and pensions | 62 | €125,309 | €125,620 | +€311 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,207 | €36,620 | -€3,587 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €67 | -€295 | -€362 | |
| Other operating charges | 640/8 | €8,131 | €7,920 | -€210 | -2.6% |
| Gross operating margin | 9900 | €186,487 | €206,681 | +€20,194 | +10.8% |
| Operating profit (loss) | 9901 | €12,773 | €36,816 | +€24,043 | +188% |
| Financial income | 75/76B | €342 | €74 | -€268 | -78.3% |
| Recurring financial income | 75 | €342 | €74 | -€268 | -78.3% |
| Financial charges | 65/66B | €2,384 | €2,622 | +€237 | +10.0% |
| Recurring financial charges | 65 | €2,384 | €2,622 | +€237 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €10,731 | €34,268 | +€23,537 | +219% |
| Income taxes | 67/77 | €2,102 | €11,139 | +€9,037 | +430% |
| Profit (loss) for the period | 9904 | €8,629 | €23,129 | +€14,500 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €8,629 | €23,129 | +€14,500 | +168% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.