DE ZONNEKOUTER: 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.
What changed
DE ZONNEKOUTER
NACE 01.130, Growing of vegetables, melons, roots and tubers
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1,081
2024 · -€4,369+€5,450
Equity
€432,017
2024 · €438,481-€6,465
Cash
€46,415
2024 · €43,320+€3,096
Balance sheet total
€682,192
2024 · €676,506+€5,687
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Contributions -€14,130
down €14,130 (-3.4%), from €411,680 to €397,550
- Trade debts +€9,552
up €9,552 (+26.8%), from €35,682 to €45,234
- Investment grants +€6,824
up €6,824 (+131.9%), from €5,173 to €11,997
Income statement
- Gross operating margin -€28,197
down €28,197 (-15.9%), from €177,168 to €148,971
- Staff costs -€20,762
down €20,762 (-17.5%), from €118,963 to €98,201
- Other operating charges -€18,456
down €18,456 (-86.7%), from €21,294 to €2,838
- Depreciation +€5,334
up €5,334 (+10.3%), from €51,932 to €57,266
- Financial income +€2,328
up €2,328 (+18.7%), from €12,461 to €14,789
of which Non-recurring financial income: +€5,517
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
-€4,369
Gross operating margin
-€28,197
Staff costs
+€20,762
Depreciation
-€5,334
Other operating charges
+€18,456
Other operating items
-€250
Financial income
+€2,328
Financial charges
-€2,287
Taxes
-€29
Result 2025
€1,081
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
+€61,100
Investment
-€52,127
Financing
-€5,877
Cash 2024
€43,320
From operations (derived)
+€61,100
Net result for the year
+€1,081
Depreciation
+€57,266
Stocks and contracts
-€2,899
Receivables within one year
-€4,874
Deferred charges and accrued income
+€44
Trade debts
+€9,552
Tax, wage and social debts
+€1,424
Advances received
-€192
Other debts
+€3,550
Accrued charges and deferred income
-€3,850
Investment (derived)
-€52,127
Investment in fixed assets (net)
-€52,127
Financing
-€5,877
Debts after one year
-€5,101
Current portion of long-term debt
+€6,769
Contributions, distributions and other
-€7,546
Cash 2025
€46,415
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €676,506 | €682,192 | +€5,687 | +0.8% |
| Fixed assets | 21/28 | €511,746 | €506,608 | -€5,138 | -1.0% |
| Intangible fixed assets | 21 | €27,902 | €28,479 | +€577 | +2.1% |
| Tangible fixed assets | 22/27 | €480,844 | €475,129 | -€5,715 | -1.2% |
| Land and buildings | 22 | €249,850 | €243,744 | -€6,106 | -2.4% |
| Plant, machinery and equipment | 23 | €87,858 | €90,972 | +€3,114 | +3.5% |
| Furniture and vehicles | 24 | €46,190 | €53,592 | +€7,402 | +16.0% |
| Other tangible fixed assets | 26 | €96,946 | €86,821 | -€10,126 | -10.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €164,759 | €175,584 | +€10,825 | +6.6% |
| Stocks and contracts in progress | 3 | €82,225 | €85,124 | +€2,899 | +3.5% |
| Stocks | 30/36 | €82,225 | €85,124 | +€2,899 | +3.5% |
| Amounts receivable within one year | 40/41 | €38,366 | €43,240 | +€4,874 | +12.7% |
| Trade receivables | 40 | €37,005 | €41,744 | +€4,739 | +12.8% |
| Other amounts receivable | 41 | €1,361 | €1,496 | +€135 | +9.9% |
| Current investments | 50/53 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €43,320 | €46,415 | +€3,096 | +7.1% |
| Deferred charges and accrued income | 490/1 | €249 | €205 | -€44 | -17.6% |
| Total equity and liabilities | 10/49 | €676,506 | €682,192 | +€5,687 | +0.8% |
| Equity | 10/15 | €438,481 | €432,017 | -€6,465 | -1.5% |
| Contributions | 10/11 | €411,680 | €397,550 | -€14,130 | -3.4% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,629 | €17,469 | +€841 | +5.1% |
| Investment grants | 15 | €5,173 | €11,997 | +€6,824 | +131.9% |
| Amounts payable | 17/49 | €238,024 | €250,176 | +€12,152 | +5.1% |
| Amounts payable after more than one year | 17 | €159,432 | €154,331 | -€5,101 | -3.2% |
| Financial debts | 170/4 | €159,432 | €154,331 | -€5,101 | -3.2% |
| Amounts payable within one year | 42/48 | €74,743 | €95,845 | +€21,102 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €9,512 | €16,281 | +€6,769 | +71.2% |
| Trade debts | 44 | €35,682 | €45,234 | +€9,552 | +26.8% |
| Suppliers | 440/4 | €35,682 | €45,234 | +€9,552 | +26.8% |
| Advances received on contracts in progress | 46 | €192 | - | -€192 | |
| Taxes, remuneration and social security | 45 | €29,356 | €30,780 | +€1,424 | +4.9% |
| Taxes | 450/3 | €4,612 | €7,546 | +€2,934 | +63.6% |
| Remuneration and social security | 454/9 | €24,744 | €23,234 | -€1,511 | -6.1% |
| Other amounts payable | 47/48 | - | €3,550 | +€3,550 | |
| Accrued charges and deferred income | 492/3 | €3,850 | - | -€3,850 | |
| Non-recurring operating income | 76A | €1,631 | - | -€1,631 | |
| Remuneration, social security and pensions | 62 | €118,963 | €98,201 | -€20,762 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,932 | €57,266 | +€5,334 | +10.3% |
| Other operating charges | 640/8 | €21,294 | €2,838 | -€18,456 | -86.7% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €177,168 | €148,971 | -€28,197 | -15.9% |
| Operating profit (loss) | 9901 | -€15,021 | -€9,584 | +€5,437 | +36.2% |
| Financial income | 75/76B | €12,461 | €14,789 | +€2,328 | +18.7% |
| Recurring financial income | 75 | €12,461 | €9,272 | -€3,188 | -25.6% |
| Non-recurring financial income | 76B | - | €5,517 | +€5,517 | |
| Financial charges | 65/66B | €1,442 | €3,728 | +€2,287 | +158.6% |
| Recurring financial charges | 65 | €1,442 | €3,728 | +€2,287 | +158.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,002 | €1,477 | +€5,479 | |
| Income taxes | 67/77 | €367 | €396 | +€29 | +8.0% |
| Profit (loss) for the period | 9904 | -€4,369 | €1,081 | +€5,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,369 | €1,081 | +€5,450 |
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 8 October 2026 via checked.be.