DSP FOOD: 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
DSP FOOD
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€70,460
2024 · €554,371-€624,832
Equity
€9.9m
2024 · €10.0m-€70,460
Cash
€77,592
2024 · €139,660-€62,068
Balance sheet total
€10.0m
2024 · €10.1m-€133,120
Largest movements
Assets
- Current investments +€706,699
up €706,699 (+8.5%), from €8.3m to €9.0m
- Receivables within one year -€566,604
down €566,604 (-53.0%), from €1.1m to €502,855
of which Other amounts receivable: -€473,283
- Financial fixed assets -€162,160
down €162,160 (-31.0%), from €523,095 to €360,935
of which Companies linked by participating interests: -€523,095
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Turnover -€8.4m
no longer reported in 2025 (was €8.4m)
- Goods and materials -€6.9m
no longer reported in 2025 (was €6.9m)
of which Purchases: -€6.7m
- Services and other goods -€1.4m
no longer reported in 2025 (was €1.4m)
- Gross operating margin +€209,208
new in 2025: €209,208
- Financial charges +€185,147
up €185,147 (+2,095%), from €8,839 to €193,987
of which Non-recurring financial charges: +€185,055
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
€554,371
Turnover
-€8.4m
Other operating income
-€52,757
Goods and materials
+€6.9m
Services and other goods
+€1.4m
Staff costs
+€109,409
Depreciation
+€43,438
Other operating charges
+€539
Other operating items
-€358,338
Financial income
-€132,186
Financial charges
-€185,147
Taxes
+€20,588
Result 2025
-€70,460
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
+€450,053
Investment
-€512,121
Financing
€0
Cash 2024
€139,660
From operations (derived)
+€450,053
Net result for the year
-€70,460
Depreciation
+€11,131
Receivables within one year
+€566,604
Deferred charges and accrued income
+€5,439
Trade debts
-€51,342
Tax, wage and social debts
-€708
Accrued charges and deferred income
-€10,610
Investment (derived)
-€512,121
Investment in fixed assets (net)
+€194,578
Current investments
-€706,699
Cash 2025
€77,592
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,109,048 | €9,975,928 | -€133,120 | -1.3% |
| Fixed assets | 21/28 | €580,493 | €374,785 | -€205,709 | -35.4% |
| Tangible fixed assets | 22/27 | €57,398 | €13,850 | -€43,548 | -75.9% |
| Land and buildings | 22 | €44,036 | €8,831 | -€35,205 | -79.9% |
| Furniture and vehicles | 24 | €12,916 | €5,019 | -€7,897 | -61.1% |
| Other tangible fixed assets | 26 | €446 | €0 | -€446 | -100% |
| Financial fixed assets | 28 | €523,095 | €360,935 | -€162,160 | -31.0% |
| Companies linked by participating interests | 282/3 | €523,095 | - | -€523,095 | |
| Participating interests | 282 | €207,645 | - | -€207,645 | |
| Amounts receivable | 283 | €315,450 | - | -€315,450 | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €9,528,555 | €9,601,143 | +€72,589 | +0.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Goods purchased for resale | 34 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €1,069,459 | €502,855 | -€566,604 | -53.0% |
| Trade receivables | 40 | €100,604 | €7,283 | -€93,321 | -92.8% |
| Other amounts receivable | 41 | €968,855 | €495,572 | -€473,283 | -48.8% |
| Current investments | 50/53 | €8,300,000 | €9,006,699 | +€706,699 | +8.5% |
| Other investments | 51/53 | €8,300,000 | - | -€8.3m | |
| Cash at bank and in hand | 54/58 | €139,660 | €77,592 | -€62,068 | -44.4% |
| Deferred charges and accrued income | 490/1 | €19,436 | €13,997 | -€5,439 | -28.0% |
| Total equity and liabilities | 10/49 | €10,109,048 | €9,975,928 | -€133,120 | -1.3% |
| Equity | 10/15 | €9,995,214 | €9,924,754 | -€70,460 | -0.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €9,745,214 | €9,674,754 | -€70,460 | -0.7% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Legal reserve | 130 | €25,000 | €25,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €473,625 | €0 | -€473,625 | -100% |
| Distributable reserves | 133 | €9,246,589 | €9,649,754 | +€403,165 | +4.4% |
| Amounts payable | 17/49 | €113,834 | €51,174 | -€62,660 | -55.0% |
| Amounts payable within one year | 42/48 | €95,615 | €43,565 | -€52,050 | -54.4% |
| Trade debts | 44 | €56,938 | €5,596 | -€51,342 | -90.2% |
| Suppliers | 440/4 | €56,938 | €5,596 | -€51,342 | -90.2% |
| Taxes, remuneration and social security | 45 | €32,128 | €31,419 | -€708 | -2.2% |
| Taxes | 450/3 | €9,571 | €9,880 | +€309 | +3.2% |
| Remuneration and social security | 454/9 | €22,557 | €21,540 | -€1,017 | -4.5% |
| Other amounts payable | 47/48 | €6,550 | €6,550 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €18,218 | €7,609 | -€10,610 | -58.2% |
| Operating income | 70/76A | €9,000,240 | - | -€9.0m | |
| Turnover | 70 | €8,379,594 | - | -€8.4m | |
| Other operating income | 74 | €52,757 | - | -€52,757 | |
| Non-recurring operating income | 76A | €567,890 | €315,298 | -€252,592 | -44.5% |
| Operating charges | 60/66A | €8,681,656 | - | -€8.7m | |
| Goods for resale, raw materials and consumables | 60 | €6,864,995 | - | -€6.9m | |
| Purchases | 600/8 | €6,668,400 | - | -€6.7m | |
| Change in stocks: decrease (increase) | 609 | €196,595 | - | -€196,595 | |
| Services and other goods | 61 | €1,444,221 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €313,985 | €204,576 | -€109,409 | -34.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,570 | €11,131 | -€43,438 | -79.6% |
| Other operating charges | 640/8 | €3,542 | €3,002 | -€539 | -15.2% |
| Non-recurring operating charges | 66A | €344 | €0 | -€344 | -100% |
| Gross operating margin | 9900 | - | €209,208 | +€209,208 | |
| Operating profit (loss) | 9901 | €318,585 | -€9,502 | -€328,086 | |
| Financial income | 75/76B | €312,866 | €180,680 | -€132,186 | -42.3% |
| Recurring financial income | 75 | €312,866 | €180,680 | -€132,186 | -42.3% |
| Income from financial fixed assets | 750 | €6,626 | - | -€6,626 | |
| Income from current assets | 751 | €305,520 | - | -€305,520 | |
| Other financial income | 752/9 | €720 | - | -€720 | |
| Financial charges | 65/66B | €8,839 | €193,987 | +€185,147 | +2,095% |
| Recurring financial charges | 65 | €8,839 | €8,931 | +€92 | +1.0% |
| Debt charges | 650 | €7 | - | -€7 | |
| Other financial charges | 652/9 | €8,832 | - | -€8,832 | |
| Non-recurring financial charges | 66B | - | €185,055 | +€185,055 | |
| Profit (loss) for the period before taxes | 9903 | €622,611 | -€22,809 | -€645,420 | |
| Income taxes | 67/77 | €68,240 | €47,652 | -€20,588 | -30.2% |
| Taxes | 670/3 | €68,240 | - | -€68,240 | |
| Profit (loss) for the period | 9904 | €554,371 | -€70,460 | -€624,832 | |
| Transfer from tax-exempt reserves | 789 | €368,375 | €473,625 | +€105,250 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €922,746 | €403,165 | -€519,582 | -56.3% |
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 26 October 2026 via checked.be.