DRIES SEBRECHTS 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.
What changed
DRIES SEBRECHTS FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€18,684
2024 · -€185,266+€166,582
Equity
€5.3m
2024 · €5.4m-€18,684
Cash
€537,625
2024 · €1.4m-€839,707
Balance sheet total
€5.9m
2024 · €6.4m-€510,512
Largest movements
Assets
- Current investments +€1.0m
new in 2025: €1.0m
- Cash -€839,707
down €839,707 (-61.0%), from €1.4m to €537,625
mainly Current investments (-€1.0m) and Other debts (-€651,256)
- Receivables within one year -€684,719
down €684,719 (-56.0%), from €1.2m to €537,968
of which Trade receivables: -€626,025
Equity and liabilities
- Other debts -€651,256
down €651,256 (-100%), from €651,256 to €0
- Trade debts +€327,718
up €327,718 (+192%), from €170,553 to €498,271
- Accrued charges and deferred income -€195,409
down €195,409 (-99.5%), from €196,407 to €998
Income statement
- Turnover -€9.5m
no longer reported in 2025 (was €9.5m)
- Goods and materials -€8.6m
no longer reported in 2025 (was €8.6m)
of which Purchases: -€8.5m
- Write-downs +€864,718
up €864,718 (+99.8%), from -€866,674 to -€1,956
- Other operating charges -€861,845
down €861,845 (-85.6%), from €1.0m to €144,711
- Services and other goods -€764,724
no longer reported in 2025 (was €764,724)
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
-€185,266
Turnover
-€9.5m
Other operating income
-€176,991
Goods and materials
+€8.6m
Services and other goods
+€764,724
Staff costs
+€24,486
Depreciation
+€7,093
Write-downs
-€864,718
Other operating charges
+€861,845
Other operating items
+€428,031
Financial income
+€55,419
Financial charges
+€30,913
Taxes
+€18
Deferred taxes and other
-€870
Result 2025
-€18,684
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€160,293
Investment
-€1.0m
Financing
€0
Cash 2024
€1.4m
From operations (derived)
+€160,293
Net result for the year
-€18,684
Depreciation
+€10,013
Stocks and contracts
-€24,309
Receivables within one year
+€684,719
Smaller working-capital items
+€2,687
Trade debts
+€327,718
Advances received
+€24,814
Other debts
-€651,256
Accrued charges and deferred income
-€195,409
Investment (derived)
-€1.0m
Current investments
-€1.0m
Cash 2025
€537,625
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,444,852 | €5,934,340 | -€510,512 | -7.9% |
| Fixed assets | 21/28 | €3,836,014 | €3,826,002 | -€10,013 | -0.3% |
| Tangible fixed assets | 22/27 | €3,836,014 | €3,826,002 | -€10,013 | -0.3% |
| Land and buildings | 22 | €3,805,317 | €3,805,317 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,660 | €12,830 | -€830 | -6.1% |
| Furniture and vehicles | 24 | €17,037 | €7,855 | -€9,183 | -53.9% |
| Current assets | 29/58 | €2,608,838 | €2,108,338 | -€500,500 | -19.2% |
| Stocks and contracts in progress | 3 | €4,010 | €28,319 | +€24,309 | +606% |
| Stocks | 30/36 | €4,010 | €28,319 | +€24,309 | +606% |
| Goods purchased for resale | 34 | €4,010 | - | -€4,010 | |
| Amounts receivable within one year | 40/41 | €1,222,687 | €537,968 | -€684,719 | -56.0% |
| Trade receivables | 40 | €1,128,252 | €502,226 | -€626,025 | -55.5% |
| Other amounts receivable | 41 | €94,435 | €35,741 | -€58,694 | -62.2% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €1,377,332 | €537,625 | -€839,707 | -61.0% |
| Deferred charges and accrued income | 490/1 | €4,810 | €4,427 | -€383 | -8.0% |
| Total equity and liabilities | 10/49 | €6,444,852 | €5,934,340 | -€510,512 | -7.9% |
| Equity | 10/15 | €5,367,879 | €5,349,195 | -€18,684 | -0.3% |
| Contributions | 10/11 | €3,060,000 | €3,060,000 | = | 0.0% |
| Reserves | 13 | €2,307,879 | €2,289,195 | -€18,684 | -0.8% |
| Non-distributable reserves | 130/1 | €186,710 | €0 | -€186,710 | -100% |
| Reserves not available under the articles | 1311 | €186,710 | €0 | -€186,710 | -100% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €2,121,169 | €2,289,195 | +€168,026 | +7.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €1,076,973 | €585,145 | -€491,828 | -45.7% |
| Amounts payable within one year | 42/48 | €880,566 | €584,147 | -€296,419 | -33.7% |
| Trade debts | 44 | €170,553 | €498,271 | +€327,718 | +192% |
| Suppliers | 440/4 | €170,553 | €498,271 | +€327,718 | +192% |
| Advances received on contracts in progress | 46 | - | €24,814 | +€24,814 | |
| Taxes, remuneration and social security | 45 | €58,758 | €61,062 | +€2,304 | +3.9% |
| Taxes | 450/3 | €10,231 | €10,779 | +€548 | +5.4% |
| Remuneration and social security | 454/9 | €48,526 | €50,282 | +€1,756 | +3.6% |
| Other amounts payable | 47/48 | €651,256 | €0 | -€651,256 | -100% |
| Accrued charges and deferred income | 492/3 | €196,407 | €998 | -€195,409 | -99.5% |
| Operating income | 70/76A | €9,710,518 | - | -€9.7m | |
| Turnover | 70 | €9,533,528 | - | -€9.5m | |
| Other operating income | 74 | €176,991 | - | -€176,991 | |
| Operating charges | 60/66A | €9,880,481 | - | -€9.9m | |
| Goods for resale, raw materials and consumables | 60 | €8,570,159 | - | -€8.6m | |
| Purchases | 600/8 | €8,542,632 | - | -€8.5m | |
| Change in stocks: decrease (increase) | 609 | €27,528 | - | -€27,528 | |
| Services and other goods | 61 | €764,724 | - | -€764,724 | |
| Remuneration, social security and pensions | 62 | €388,610 | €364,124 | -€24,486 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,106 | €10,013 | -€7,093 | -41.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€866,674 | -€1,956 | +€864,718 | +99.8% |
| Other operating charges | 640/8 | €1,006,556 | €144,711 | -€861,845 | -85.6% |
| Gross operating margin | 9900 | - | €428,031 | +€428,031 | |
| Operating profit (loss) | 9901 | -€169,962 | -€88,860 | +€81,102 | +47.7% |
| Financial income | 75/76B | €23,560 | €78,979 | +€55,419 | +235% |
| Recurring financial income | 75 | €23,560 | €78,979 | +€55,419 | +235% |
| Income from current assets | 751 | €23,262 | - | -€23,262 | |
| Other financial income | 752/9 | €298 | - | -€298 | |
| Financial charges | 65/66B | €38,347 | €7,434 | -€30,913 | -80.6% |
| Recurring financial charges | 65 | €38,347 | €7,434 | -€30,913 | -80.6% |
| Debt charges | 650 | €35,882 | - | -€35,882 | |
| Other financial charges | 652/9 | €2,465 | - | -€2,465 | |
| Profit (loss) for the period before taxes | 9903 | -€184,749 | -€17,315 | +€167,434 | +90.6% |
| Transfer from deferred taxes | 780 | €870 | €0 | -€870 | -100% |
| Income taxes | 67/77 | €1,387 | €1,369 | -€18 | -1.3% |
| Taxes | 670/3 | €1,387 | - | -€1,387 | |
| Profit (loss) for the period | 9904 | -€185,266 | -€18,684 | +€166,582 | +89.9% |
| Transfer from tax-exempt reserves | 789 | €2,611 | €0 | -€2,611 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€182,655 | -€18,684 | +€163,972 | +89.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.