DEPA-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.
DEPA-FRUIT
Largest movements
- Tangible fixed assets +€531,437
up €531,437 (+18.2%), from €2.9m to €3.5m
of which Plant, machinery and equipment: +€627,008
- Cash -€61,366
down €61,366 (-26.4%), from €232,399 to €171,033
mainly Investment in fixed assets (net) (-€899,281) and Contributions, distributions and other (-€356,824)
- Debts after one year +€478,641
up €478,641 (+22.1%), from €2.2m to €2.6m
of which Other amounts payable: +€477,159
- Trade debts +€177,108
up €177,108 (+691%), from €25,632 to €202,740
- Accrued charges and deferred income -€84,072
down €84,072 (-100%), from €84,072 to €0
- Reserves -€75,248
down €75,248 (-4.7%), from €1.6m to €1.5m
of which Distributable reserves: -€70,079
- Current portion of long-term debt +€65,362
up €65,362 (+29.0%), from €225,657 to €291,018
- Other operating charges -€233,945
down €233,945 (-91.7%), from €255,111 to €21,166
- Staff costs +€62,096
up €62,096 (+18.8%), from €331,163 to €393,259
- Gross operating margin -€18,486
down €18,486 (-1.5%), from €1.2m to €1.2m
- Depreciation +€18,070
up €18,070 (+5.2%), from €349,269 to €367,338
- Taxes +€17,105
up €17,105 (+23.4%), from €73,085 to €90,189
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 | €4,414,988 | €4,952,472 | +€537,484 | +12.2% |
| Fixed assets | 21/28 | €2,926,136 | €3,458,078 | +€531,943 | +18.2% |
| Intangible fixed assets | 21 | €1,360 | €1,866 | +€505 | +37.2% |
| Tangible fixed assets | 22/27 | €2,923,975 | €3,455,412 | +€531,437 | +18.2% |
| Land and buildings | 22 | €2,633,022 | €2,561,102 | -€71,919 | -2.7% |
| Plant, machinery and equipment | 23 | €210,627 | €837,634 | +€627,008 | +298% |
| Furniture and vehicles | 24 | €80,327 | €56,676 | -€23,651 | -29.4% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €1,488,852 | €1,494,394 | +€5,542 | +0.4% |
| Stocks and contracts in progress | 3 | €950,886 | €995,700 | +€44,815 | +4.7% |
| Stocks | 30/36 | €950,886 | €995,700 | +€44,815 | +4.7% |
| Amounts receivable within one year | 40/41 | €300,165 | €322,521 | +€22,356 | +7.4% |
| Trade receivables | 40 | €248,140 | €242,805 | -€5,335 | -2.1% |
| Other amounts receivable | 41 | €52,026 | €79,716 | +€27,691 | +53.2% |
| Cash at bank and in hand | 54/58 | €232,399 | €171,033 | -€61,366 | -26.4% |
| Deferred charges and accrued income | 490/1 | €5,402 | €5,139 | -€263 | -4.9% |
| Total equity and liabilities | 10/49 | €4,414,988 | €4,952,472 | +€537,484 | +12.2% |
| Equity | 10/15 | €1,794,402 | €1,698,832 | -€95,570 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,596,700 | €1,521,452 | -€75,248 | -4.7% |
| Tax-exempt reserves | 132 | €82,700 | €77,532 | -€5,169 | -6.3% |
| Distributable reserves | 133 | €1,513,999 | €1,443,920 | -€70,079 | -4.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €179,102 | €158,780 | -€20,322 | -11.3% |
| Provisions and deferred taxes | 16 | €97,406 | €90,857 | -€6,549 | -6.7% |
| Provisions for liabilities and charges | 160/5 | €31,275 | €31,275 | = | 0.0% |
| Pensions and similar obligations | 160 | €31,275 | €31,275 | = | 0.0% |
| Deferred taxes | 168 | €66,131 | €59,582 | -€6,549 | -9.9% |
| Amounts payable | 17/49 | €2,523,180 | €3,162,783 | +€639,603 | +25.3% |
| Amounts payable after more than one year | 17 | €2,167,639 | €2,646,280 | +€478,641 | +22.1% |
| Financial debts | 170/4 | €1,193,894 | €1,195,376 | +€1,482 | +0.1% |
| Other amounts payable | 178/9 | €973,745 | €1,450,904 | +€477,159 | +49.0% |
| Amounts payable within one year | 42/48 | €271,469 | €516,503 | +€245,033 | +90.3% |
| Current portion of amounts payable after more than one year | 42 | €225,657 | €291,018 | +€65,362 | +29.0% |
| Trade debts | 44 | €25,632 | €202,740 | +€177,108 | +691% |
| Suppliers | 440/4 | €25,632 | €202,740 | +€177,108 | +691% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €20,181 | €22,745 | +€2,564 | +12.7% |
| Taxes | 450/3 | €12,986 | €12,053 | -€933 | -7.2% |
| Remuneration and social security | 454/9 | €7,195 | €10,692 | +€3,498 | +48.6% |
| Accrued charges and deferred income | 492/3 | €84,072 | €0 | -€84,072 | -100% |
| Remuneration, social security and pensions | 62 | €331,163 | €393,259 | +€62,096 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349,269 | €367,338 | +€18,070 | +5.2% |
| Other operating charges | 640/8 | €255,111 | €21,166 | -€233,945 | -91.7% |
| Gross operating margin | 9900 | €1,202,642 | €1,184,155 | -€18,486 | -1.5% |
| Operating profit (loss) | 9901 | €267,099 | €402,392 | +€135,293 | +50.7% |
| Financial income | 75/76B | €24,156 | €23,433 | -€724 | -3.0% |
| Recurring financial income | 75 | €24,156 | €23,433 | -€724 | -3.0% |
| Financial charges | 65/66B | €69,552 | €80,930 | +€11,378 | +16.4% |
| Recurring financial charges | 65 | €69,552 | €80,930 | +€11,378 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €221,703 | €344,894 | +€123,192 | +55.6% |
| Transfer from deferred taxes | 780 | €6,549 | €6,549 | +€0 | 0.0% |
| Income taxes | 67/77 | €73,085 | €90,189 | +€17,105 | +23.4% |
| Profit (loss) for the period | 9904 | €155,167 | €261,254 | +€106,087 | +68.4% |
| Transfer from tax-exempt reserves | 789 | €152,519 | €5,169 | -€147,350 | -96.6% |
| Profit (loss) for the period to be appropriated | 9905 | €307,686 | €266,423 | -€41,263 | -13.4% |
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 19 October 2026 via checked.be.