DILPACK: 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
DILPACK
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,216
2023 · €67,167-€52,951
Equity
€1.3m
2023 · €1.3m+€14,216
Cash
€14,657
2023 · €181,924-€167,267
Balance sheet total
€7.2m
2023 · €7.0m+€157,023
Largest movements
Assets
- Receivables within one year +€294,191
up €294,191 (+8.4%), from €3.5m to €3.8m
of which Trade receivables: +€400,173
- Cash -€167,267
down €167,267 (-91.9%), from €181,924 to €14,657
mainly Other debts (-€792,147) and Receivables within one year (-€294,191)
Equity and liabilities
- Other debts -€792,147
down €792,147 (-95.8%), from €826,676 to €34,529
- Debts after one year +€732,743
up €732,743 (+52.2%), from €1.4m to €2.1m
of which Other amounts payable: +€839,327
- Trade debts +€395,868
up €395,868 (+12.7%), from €3.1m to €3.5m
- Short-term financial debts -€200,000
down €200,000 (-100.0%), from €200,000 to €0
Income statement
- Turnover +€1.6m
up €1.6m (+11.2%), from €14.3m to €15.9m
- Goods and materials +€998,398
up €998,398 (+14.0%), from €7.1m to €8.1m
of which Purchases: +€997,427
- Services and other goods +€644,929
up €644,929 (+10.0%), from €6.4m to €7.1m
From the 2023 result to the 2024 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 2023
€67,167
Turnover
+€1.6m
Other operating income
-€4,766
Goods and materials
-€998,398
Services and other goods
-€644,929
Staff costs
+€26,905
Depreciation
+€10,842
Write-downs
-€11,930
Other operating charges
-€16,077
Other operating items
+€10,490
Financial income
+€1,370
Financial charges
-€29,559
Taxes
-€11
Result 2024
€14,216
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€456,993
Investment
-€244,445
Financing
+€534,171
Cash 2023
€181,924
From operations (derived)
-€456,993
Net result for the year
+€14,216
Depreciation
+€298,437
Stocks and contracts
-€70,749
Receivables within one year
-€294,191
Deferred charges and accrued income
-€13,341
Trade debts
+€395,868
Tax, wage and social debts
+€12,732
Other debts
-€792,147
Accrued charges and deferred income
-€7,817
Investment (derived)
-€244,445
Investment in fixed assets (net)
-€254,223
Current investments
+€9,778
Financing
+€534,171
Debts after one year
+€732,743
Current portion of long-term debt
+€1,429
Short-term financial debts
-€200,000
Cash 2024
€14,657
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,010,291 | €7,167,314 | +€157,023 | +2.2% |
| Fixed assets | 21/28 | €2,867,384 | €2,823,170 | -€44,214 | -1.5% |
| Intangible fixed assets | 21 | €331,281 | €296,709 | -€34,572 | -10.4% |
| Tangible fixed assets | 22/27 | €2,535,663 | €2,526,021 | -€9,642 | -0.4% |
| Land and buildings | 22 | €2,038,864 | €2,131,867 | +€93,003 | +4.6% |
| Plant, machinery and equipment | 23 | €340,921 | €284,662 | -€56,259 | -16.5% |
| Furniture and vehicles | 24 | €115,228 | €109,492 | -€5,736 | -5.0% |
| Assets under construction and advance payments | 27 | €40,650 | €0 | -€40,650 | -100.0% |
| Financial fixed assets | 28 | €440 | €440 | = | 0.0% |
| Other financial fixed assets | 284/8 | €440 | €440 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €440 | €440 | = | 0.0% |
| Current assets | 29/58 | €4,142,907 | €4,344,143 | +€201,237 | +4.9% |
| Stocks and contracts in progress | 3 | €393,957 | €464,707 | +€70,749 | +18.0% |
| Stocks | 30/36 | €393,957 | €464,707 | +€70,749 | +18.0% |
| Raw materials and consumables | 30/31 | €256,286 | €349,409 | +€93,123 | +36.3% |
| Goods purchased for resale | 34 | €137,671 | €115,297 | -€22,374 | -16.3% |
| Amounts receivable within one year | 40/41 | €3,514,333 | €3,808,524 | +€294,191 | +8.4% |
| Trade receivables | 40 | €3,111,003 | €3,511,177 | +€400,173 | +12.9% |
| Other amounts receivable | 41 | €403,330 | €297,348 | -€105,982 | -26.3% |
| Current investments | 50/53 | €33,334 | €23,557 | -€9,778 | -29.3% |
| Other investments | 51/53 | €33,334 | €23,557 | -€9,778 | -29.3% |
| Cash at bank and in hand | 54/58 | €181,924 | €14,657 | -€167,267 | -91.9% |
| Deferred charges and accrued income | 490/1 | €19,358 | €32,698 | +€13,341 | +68.9% |
| Total equity and liabilities | 10/49 | €7,010,291 | €7,167,314 | +€157,023 | +2.2% |
| Equity | 10/15 | €1,262,562 | €1,276,777 | +€14,216 | +1.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €1,237,562 | €1,251,777 | +€14,216 | +1.1% |
| Distributable reserves | 133 | €1,237,562 | €1,251,777 | +€14,216 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €5,747,729 | €5,890,536 | +€142,807 | +2.5% |
| Amounts payable after more than one year | 17 | €1,403,196 | €2,135,939 | +€732,743 | +52.2% |
| Financial debts | 170/4 | €1,403,196 | €1,296,612 | -€106,584 | -7.6% |
| Credit institutions | 173 | €1,403,196 | €1,296,612 | -€106,584 | -7.6% |
| Other amounts payable | 178/9 | - | €839,327 | +€839,327 | |
| Amounts payable within one year | 42/48 | €4,326,594 | €3,744,475 | -€582,118 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €143,895 | €145,324 | +€1,429 | +1.0% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100.0% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100.0% |
| Trade debts | 44 | €3,108,662 | €3,504,530 | +€395,868 | +12.7% |
| Suppliers | 440/4 | €3,108,662 | €3,504,530 | +€395,868 | +12.7% |
| Taxes, remuneration and social security | 45 | €47,360 | €60,093 | +€12,732 | +26.9% |
| Taxes | 450/3 | €10,644 | €9,140 | -€1,504 | -14.1% |
| Remuneration and social security | 454/9 | €36,716 | €50,953 | +€14,236 | +38.8% |
| Other amounts payable | 47/48 | €826,676 | €34,529 | -€792,147 | -95.8% |
| Accrued charges and deferred income | 492/3 | €17,939 | €10,122 | -€7,817 | -43.6% |
| Operating income | 70/76A | €14,283,237 | €15,892,073 | +€1.6m | +11.3% |
| Turnover | 70 | €14,265,407 | €15,868,520 | +€1.6m | +11.2% |
| Other operating income | 74 | €17,830 | €13,064 | -€4,766 | -26.7% |
| Non-recurring operating income | 76A | €0 | €10,490 | +€10,490 | |
| Operating charges | 60/66A | €14,157,342 | €15,790,929 | +€1.6m | +11.5% |
| Goods for resale, raw materials and consumables | 60 | €7,113,855 | €8,112,254 | +€998,398 | +14.0% |
| Purchases | 600/8 | €7,185,577 | €8,183,003 | +€997,427 | +13.9% |
| Change in stocks: decrease (increase) | 609 | -€71,721 | -€70,749 | +€972 | +1.4% |
| Services and other goods | 61 | €6,421,608 | €7,066,536 | +€644,929 | +10.0% |
| Remuneration, social security and pensions | 62 | €285,586 | €258,682 | -€26,905 | -9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €309,279 | €298,437 | -€10,842 | -3.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €11,930 | +€11,930 | |
| Other operating charges | 640/8 | €27,014 | €43,091 | +€16,077 | +59.5% |
| Operating profit (loss) | 9901 | €125,895 | €101,144 | -€24,751 | -19.7% |
| Financial income | 75/76B | €7,735 | €9,104 | +€1,370 | +17.7% |
| Recurring financial income | 75 | €7,735 | €9,104 | +€1,370 | +17.7% |
| Income from current assets | 751 | €1,954 | €1,958 | +€5 | +0.2% |
| Other financial income | 752/9 | €5,781 | €7,146 | +€1,365 | +23.6% |
| Financial charges | 65/66B | €65,827 | €95,385 | +€29,559 | +44.9% |
| Recurring financial charges | 65 | €65,827 | €95,385 | +€29,559 | +44.9% |
| Debt charges | 650 | €59,497 | €87,214 | +€27,717 | +46.6% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€4,314 | €158 | +€4,472 | |
| Other financial charges | 652/9 | €10,643 | €8,014 | -€2,630 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €67,803 | €14,863 | -€52,940 | -78.1% |
| Income taxes | 67/77 | €636 | €647 | +€11 | +1.8% |
| Taxes | 670/3 | €636 | €647 | +€11 | +1.8% |
| Profit (loss) for the period | 9904 | €67,167 | €14,216 | -€52,951 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,167 | €14,216 | -€52,951 | -78.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.