DKG Fruit Logistics: 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.
DKG Fruit Logistics
Largest movements
- Tangible fixed assets +€1.3m
up €1.3m (+69.3%), from €1.8m to €3.1m
of which Land and buildings: +€1.2m
- Cash -€44,353
down €44,353 (-31.6%), from €140,218 to €95,865
mainly Investment in fixed assets (net) (-€1.4m) and Debts after one year (-€238,564)
- Receivables within one year +€42,026
up €42,026 (+16.4%), from €256,870 to €298,896
of which Other amounts receivable: +€39,526
- Revaluation surpluses +€1.4m
new in 2025: €1.4m
- Debts after one year -€238,564
down €238,564 (-20.0%), from €1.2m to €954,247
- Profit (loss) carried forward +€91,421
up €91,421 (+19.2%), from €476,458 to €567,880
- Gross operating margin -€57,643
down €57,643 (-13.5%), from €427,828 to €370,185
- Taxes -€14,227
down €14,227 (-31.8%), from €44,701 to €30,474
- Financial charges -€7,417
down €7,417 (-13.1%), from €56,661 to €49,244
- Depreciation +€4,772
up €4,772 (+3.0%), from €161,468 to €166,240
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 | €2,218,283 | €3,464,771 | +€1.2m | +56.2% |
| Fixed assets | 21/28 | €1,812,154 | €3,067,113 | +€1.3m | +69.3% |
| Tangible fixed assets | 22/27 | €1,812,154 | €3,067,113 | +€1.3m | +69.3% |
| Land and buildings | 22 | €1,802,073 | €3,024,398 | +€1.2m | +67.8% |
| Plant, machinery and equipment | 23 | €9,642 | €32,715 | +€23,073 | +239% |
| Furniture and vehicles | 24 | €439 | €0 | -€439 | -100% |
| Assets under construction and advance payments | 27 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €406,129 | €397,658 | -€8,471 | -2.1% |
| Amounts receivable within one year | 40/41 | €256,870 | €298,896 | +€42,026 | +16.4% |
| Trade receivables | 40 | €56,870 | €59,370 | +€2,500 | +4.4% |
| Other amounts receivable | 41 | €200,000 | €239,526 | +€39,526 | +19.8% |
| Cash at bank and in hand | 54/58 | €140,218 | €95,865 | -€44,353 | -31.6% |
| Deferred charges and accrued income | 490/1 | €9,041 | €2,896 | -€6,145 | -68.0% |
| Total equity and liabilities | 10/49 | €2,218,283 | €3,464,771 | +€1.2m | +56.2% |
| Equity | 10/15 | €776,458 | €2,248,610 | +€1.5m | +190% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,380,730 | +€1.4m | |
| Profit (loss) carried forward | 14 | €476,458 | €567,880 | +€91,421 | +19.2% |
| Amounts payable | 17/49 | €1,441,824 | €1,216,161 | -€225,663 | -15.7% |
| Amounts payable after more than one year | 17 | €1,192,810 | €954,247 | -€238,564 | -20.0% |
| Financial debts | 170/4 | €1,192,810 | €954,247 | -€238,564 | -20.0% |
| Amounts payable within one year | 42/48 | €249,014 | €261,914 | +€12,900 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €232,173 | €238,564 | +€6,391 | +2.8% |
| Trade debts | 44 | €8,853 | €17,069 | +€8,216 | +92.8% |
| Suppliers | 440/4 | €8,853 | €17,069 | +€8,216 | +92.8% |
| Taxes, remuneration and social security | 45 | €7,988 | €6,281 | -€1,707 | -21.4% |
| Taxes | 450/3 | €7,988 | €6,281 | -€1,707 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,468 | €166,240 | +€4,772 | +3.0% |
| Other operating charges | 640/8 | €37,602 | €38,745 | +€1,143 | +3.0% |
| Gross operating margin | 9900 | €427,828 | €370,185 | -€57,643 | -13.5% |
| Operating profit (loss) | 9901 | €228,759 | €165,201 | -€63,558 | -27.8% |
| Financial income | 75/76B | €6,706 | €5,938 | -€769 | -11.5% |
| Recurring financial income | 75 | €6,706 | €5,938 | -€769 | -11.5% |
| Financial charges | 65/66B | €56,661 | €49,244 | -€7,417 | -13.1% |
| Recurring financial charges | 65 | €56,661 | €49,244 | -€7,417 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €178,804 | €121,895 | -€56,910 | -31.8% |
| Income taxes | 67/77 | €44,701 | €30,474 | -€14,227 | -31.8% |
| Profit (loss) for the period | 9904 | €134,103 | €91,421 | -€42,682 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €134,103 | €91,421 | -€42,682 | -31.8% |
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 25 October 2026 via checked.be.