Denima 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.
Denima Fruit
Largest movements
- Receivables within one year -€33,854
down €33,854 (-10.4%), from €324,880 to €291,026
of which Other amounts receivable: -€81,637
- Tangible fixed assets -€14,868
down €14,868 (-8.9%), from €167,893 to €153,025
of which Plant, machinery and equipment: -€21,140
- Cash +€13,766
up €13,766 (+10.5%), from €130,753 to €144,518
mainly Accrued charges and deferred income (+€84,076) and Net result for the year (+€56,512)
- Debts after one year -€97,000
down €97,000 (-58.4%), from €166,000 to €69,000
- Accrued charges and deferred income +€84,076
new in 2025: €84,076
- Trade debts -€61,980
no longer reported in 2025 (was €61,980)
- Profit (loss) carried forward +€56,512
up €56,512 (+57.8%), from -€97,733 to -€41,220
- Advances received -€44,121
no longer reported in 2025 (was €44,121)
- Staff costs +€41,121
up €41,121 (+75.6%), from €54,363 to €95,484
- Gross operating margin -€29,698
down €29,698 (-13.2%), from €224,203 to €194,504
- Financial charges -€4,449
down €4,449 (-65.5%), from €6,790 to €2,341
- Taxes +€2,946
up €2,946 (+1,329%), from €222 to €3,168
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,026 | €594,192 | -€30,834 | -4.9% |
| Fixed assets | 21/28 | €168,439 | €153,025 | -€15,414 | -9.2% |
| Tangible fixed assets | 22/27 | €167,893 | €153,025 | -€14,868 | -8.9% |
| Land and buildings | 22 | €80,765 | €83,206 | +€2,441 | +3.0% |
| Plant, machinery and equipment | 23 | €64,497 | €43,357 | -€21,140 | -32.8% |
| Furniture and vehicles | 24 | €22,630 | €26,461 | +€3,831 | +16.9% |
| Financial fixed assets | 28 | €546 | - | -€546 | |
| Current assets | 29/58 | €456,587 | €441,167 | -€15,420 | -3.4% |
| Amounts receivable within one year | 40/41 | €324,880 | €291,026 | -€33,854 | -10.4% |
| Trade receivables | 40 | €243,242 | €291,026 | +€47,783 | +19.6% |
| Other amounts receivable | 41 | €81,637 | - | -€81,637 | |
| Cash at bank and in hand | 54/58 | €130,753 | €144,518 | +€13,766 | +10.5% |
| Deferred charges and accrued income | 490/1 | €955 | €5,623 | +€4,668 | +489% |
| Total equity and liabilities | 10/49 | €625,026 | €594,192 | -€30,834 | -4.9% |
| Equity | 10/15 | €207,073 | €263,585 | +€56,512 | +27.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €4,805 | €4,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,805 | - | -€4,805 | |
| Reserves not available under the articles | 1311 | €4,805 | - | -€4,805 | |
| Distributable reserves | 133 | - | €4,805 | +€4,805 | |
| Profit (loss) carried forward | 14 | -€97,733 | -€41,220 | +€56,512 | +57.8% |
| Amounts payable | 17/49 | €417,953 | €330,607 | -€87,346 | -20.9% |
| Amounts payable after more than one year | 17 | €166,000 | €69,000 | -€97,000 | -58.4% |
| Financial debts | 170/4 | €166,000 | €69,000 | -€97,000 | -58.4% |
| Amounts payable within one year | 42/48 | €251,953 | €177,532 | -€74,422 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €34,500 | €34,500 | = | 0.0% |
| Financial debts | 43 | €100,000 | €100,000 | -€0 | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | -€0 | 0.0% |
| Trade debts | 44 | €61,980 | - | -€61,980 | |
| Suppliers | 440/4 | €61,980 | - | -€61,980 | |
| Advances received on contracts in progress | 46 | €44,121 | - | -€44,121 | |
| Taxes, remuneration and social security | 45 | €11,352 | €7,899 | -€3,453 | -30.4% |
| Taxes | 450/3 | €6,550 | €7,899 | +€1,349 | +20.6% |
| Remuneration and social security | 454/9 | €4,802 | €0 | -€4,802 | -100.0% |
| Other amounts payable | 47/48 | - | €35,132 | +€35,132 | |
| Accrued charges and deferred income | 492/3 | - | €84,076 | +€84,076 | |
| Remuneration, social security and pensions | 62 | €54,363 | €95,484 | +€41,121 | +75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,831 | €31,388 | -€443 | -1.4% |
| Other operating charges | 640/8 | €5,958 | €5,611 | -€347 | -5.8% |
| Gross operating margin | 9900 | €224,203 | €194,504 | -€29,698 | -13.2% |
| Operating profit (loss) | 9901 | €132,051 | €62,021 | -€70,030 | -53.0% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €6,790 | €2,341 | -€4,449 | -65.5% |
| Recurring financial charges | 65 | €6,790 | €2,341 | -€4,449 | -65.5% |
| Profit (loss) for the period before taxes | 9903 | €125,283 | €59,680 | -€65,603 | -52.4% |
| Income taxes | 67/77 | €222 | €3,168 | +€2,946 | +1,329% |
| Profit (loss) for the period | 9904 | €125,062 | €56,512 | -€68,549 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €125,062 | €56,512 | -€68,549 | -54.8% |
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 24 October 2026 via checked.be.