DE KIMPE-COOL: 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
DE KIMPE-COOL
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€502,931
2024 · €475,430+€27,501
Equity
€8.5m
2024 · €8.0m+€502,931
Cash
€27,421
2024 · €115,540-€88,119
Balance sheet total
€10.8m
2024 · €9.9m+€887,014
Largest movements
Assets
- Receivables after one year +€4.0m
up €4.0m (+530%), from €757,977 to €4.8m
- Receivables within one year -€2.9m
down €2.9m (-53.9%), from €5.5m to €2.5m
of which Other amounts receivable: -€3.5m
- Tangible fixed assets -€134,903
down €134,903 (-4.8%), from €2.8m to €2.7m
of which Plant, machinery and equipment: -€501,595
Equity and liabilities
- Reserves +€502,931
up €502,931 (+6.4%), from €7.8m to €8.3m
of which Distributable reserves: +€334,531
- Other debts +€229,915
up €229,915 (+12.4%), from €1.9m to €2.1m
- Trade debts +€164,167
up €164,167 (+651%), from €25,220 to €189,387
Income statement
- Depreciation -€170,349
down €170,349 (-20.0%), from €853,851 to €683,502
- Services and other goods +€151,855
up €151,855 (+8.4%), from €1.8m to €2.0m
- Turnover +€38,538
up €38,538 (+1.2%), from €3.3m to €3.3m
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
€475,430
Turnover
+€38,538
Other operating income
-€14,547
Goods and materials
-€10,458
Services and other goods
-€151,855
Depreciation
+€170,349
Other operating charges
+€4,844
Financial income
-€10,702
Financial charges
+€5,283
Taxes
-€3,951
Result 2025
€502,931
raises the resultlowers the result
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.
From operations
+€492,542
Investment
-€580,661
Financing
€0
Cash 2024
€115,540
From operations (derived)
+€492,542
Net result for the year
+€502,931
Depreciation
+€683,502
Receivables after one year
-€4.0m
Receivables within one year
+€2.9m
Smaller working-capital items
-€16,457
Trade debts
+€164,167
Other debts
+€229,915
Investment (derived)
-€580,661
Investment in fixed assets (net)
-€548,599
Current investments
-€32,062
Cash 2025
€27,421
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,932,979 | €10,819,993 | +€887,014 | +8.9% |
| Fixed assets | 21/28 | €2,837,831 | €2,702,928 | -€134,903 | -4.8% |
| Tangible fixed assets | 22/27 | €2,837,831 | €2,702,928 | -€134,903 | -4.8% |
| Land and buildings | 22 | €1,874,082 | €2,313,221 | +€439,139 | +23.4% |
| Plant, machinery and equipment | 23 | €764,920 | €263,325 | -€501,595 | -65.6% |
| Furniture and vehicles | 24 | €194,564 | €122,860 | -€71,705 | -36.9% |
| Other tangible fixed assets | 26 | €4,265 | €3,523 | -€742 | -17.4% |
| Current assets | 29/58 | €7,095,148 | €8,117,065 | +€1.0m | +14.4% |
| Amounts receivable after more than one year | 29 | €757,977 | €4,772,822 | +€4.0m | +530% |
| Other amounts receivable | 291 | €757,977 | €4,772,822 | +€4.0m | +530% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,461,280 | €2,517,951 | -€2.9m | -53.9% |
| Trade receivables | 40 | €1,056,720 | €1,587,413 | +€530,693 | +50.2% |
| Other amounts receivable | 41 | €4,404,560 | €930,538 | -€3.5m | -78.9% |
| Current investments | 50/53 | €712,861 | €744,923 | +€32,062 | +4.5% |
| Other investments | 51/53 | €712,861 | €744,923 | +€32,062 | +4.5% |
| Cash at bank and in hand | 54/58 | €115,540 | €27,421 | -€88,119 | -76.3% |
| Deferred charges and accrued income | 490/1 | €47,490 | €53,948 | +€6,457 | +13.6% |
| Total equity and liabilities | 10/49 | €9,932,979 | €10,819,993 | +€887,014 | +8.9% |
| Equity | 10/15 | €8,024,160 | €8,527,091 | +€502,931 | +6.3% |
| Contributions | 10/11 | €198,315 | €198,315 | = | 0.0% |
| Capital | 10 | €198,315 | €198,315 | = | 0.0% |
| Issued capital | 100 | €198,315 | €198,315 | = | 0.0% |
| Reserves | 13 | €7,825,845 | €8,328,776 | +€502,931 | +6.4% |
| Non-distributable reserves | 130/1 | €181,831 | €181,831 | = | 0.0% |
| Legal reserve | 130 | €181,831 | €181,831 | = | 0.0% |
| Tax-exempt reserves | 132 | €357,168 | €525,568 | +€168,400 | +47.1% |
| Distributable reserves | 133 | €7,286,845 | €7,621,377 | +€334,531 | +4.6% |
| Amounts payable | 17/49 | €1,908,819 | €2,292,902 | +€384,082 | +20.1% |
| Amounts payable within one year | 42/48 | €1,888,819 | €2,272,902 | +€384,082 | +20.3% |
| Trade debts | 44 | €25,220 | €189,387 | +€164,167 | +651% |
| Suppliers | 440/4 | €25,220 | €189,387 | +€164,167 | +651% |
| Taxes, remuneration and social security | 45 | €10,000 | €0 | -€10,000 | -100% |
| Taxes | 450/3 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts payable | 47/48 | €1,853,599 | €2,083,515 | +€229,915 | +12.4% |
| Accrued charges and deferred income | 492/3 | €20,000 | €20,000 | = | 0.0% |
| Operating income | 70/76A | €3,321,620 | €3,345,611 | +€23,991 | +0.7% |
| Turnover | 70 | €3,300,000 | €3,338,538 | +€38,538 | +1.2% |
| Other operating income | 74 | €21,620 | €7,073 | -€14,547 | -67.3% |
| Operating charges | 60/66A | €2,707,361 | €2,694,481 | -€12,880 | -0.5% |
| Goods for resale, raw materials and consumables | 60 | €1,327 | €11,785 | +€10,458 | +788% |
| Purchases | 600/8 | €1,327 | €11,785 | +€10,458 | +788% |
| Services and other goods | 61 | €1,809,347 | €1,961,203 | +€151,855 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853,851 | €683,502 | -€170,349 | -20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €42,835 | €37,991 | -€4,844 | -11.3% |
| Operating profit (loss) | 9901 | €614,259 | €651,129 | +€36,871 | +6.0% |
| Financial income | 75/76B | €33,954 | €23,251 | -€10,702 | -31.5% |
| Recurring financial income | 75 | €33,954 | €23,251 | -€10,702 | -31.5% |
| Income from financial fixed assets | 750 | €14,936 | €6,393 | -€8,543 | -57.2% |
| Income from current assets | 751 | €15,705 | €14,845 | -€859 | -5.5% |
| Other financial income | 752/9 | €3,314 | €2,013 | -€1,301 | -39.3% |
| Financial charges | 65/66B | €9,354 | €4,071 | -€5,283 | -56.5% |
| Recurring financial charges | 65 | €9,354 | €4,071 | -€5,283 | -56.5% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €1,710 | €0 | -€1,710 | -100% |
| Other financial charges | 652/9 | €7,644 | €4,071 | -€3,574 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €638,858 | €670,310 | +€31,452 | +4.9% |
| Income taxes | 67/77 | €163,428 | €167,379 | +€3,951 | +2.4% |
| Taxes | 670/3 | €163,528 | €168,668 | +€5,140 | +3.1% |
| Tax adjustments and reversals of tax provisions | 77 | €101 | €1,289 | +€1,189 | +1,182% |
| Profit (loss) for the period | 9904 | €475,430 | €502,931 | +€27,501 | +5.8% |
| Transfer from tax-exempt reserves | 789 | €322,582 | €0 | -€322,582 | -100% |
| Transfer to tax-exempt reserves | 689 | - | €168,400 | +€168,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €798,012 | €334,531 | -€463,481 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.