DUVA FRUIT: 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
DUVA FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€15,598
2024 · €103,629-€88,031
Equity
€966,425
2024 · €950,828+€15,598
Cash
€1.1m
2024 · €1.0m+€90,598
Balance sheet total
€4.8m
2024 · €4.2m+€544,748
Largest movements
Assets
- Receivables within one year +€241,963
up €241,963 (+17.8%), from €1.4m to €1.6m
of which Trade receivables: +€234,228
- Stocks and contracts +€124,215
up €124,215 (+87.9%), from €141,379 to €265,593
- Tangible fixed assets +€102,773
up €102,773 (+7.2%), from €1.4m to €1.5m
of which Leasing and similar rights: +€145,189
- Cash +€90,598
up €90,598 (+8.7%), from €1.0m to €1.1m
mainly Trade debts (+€463,266) and Depreciation (+€349,234)
Equity and liabilities
- Trade debts +€463,266
up €463,266 (+35.5%), from €1.3m to €1.8m
- Tax, wage and social debts +€77,783
up €77,783 (+18.6%), from €418,852 to €496,635
of which Remuneration and social security: +€72,044
- Current portion of long-term debt +€51,206
up €51,206 (+23.7%), from €215,936 to €267,141
Income statement
- Staff costs +€587,784
up €587,784 (+30.7%), from €1.9m to €2.5m
- Gross operating margin +€520,567
up €520,567 (+21.5%), from €2.4m to €2.9m
- Depreciation +€47,795
up €47,795 (+15.9%), from €301,440 to €349,234
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
€103,629
Gross operating margin
+€520,567
Staff costs
-€587,784
Depreciation
-€47,795
Other operating charges
-€5,208
Other operating items
-€1,008
Financial income
+€12,837
Financial charges
+€1,152
Taxes
+€19,207
Result 2025
€15,598
Cash bridge derived
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
+€487,206
Investment
-€416,775
Financing
+€20,167
Cash 2024
€1.0m
From operations (derived)
+€487,206
Net result for the year
+€15,598
Depreciation
+€349,234
Stocks and contracts
-€124,215
Receivables within one year
-€241,963
Deferred charges and accrued income
-€20,431
Trade debts
+€463,266
Tax, wage and social debts
+€77,783
Other debts
+€188
Accrued charges and deferred income
-€32,254
Investment (derived)
-€416,775
Investment in fixed assets (net)
-€416,775
Financing
+€20,167
Debts after one year
-€38,984
Current portion of long-term debt
+€51,206
Short-term financial debts
+€7,945
Cash 2025
€1.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,205,905 | €4,750,653 | +€544,748 | +13.0% |
| Fixed assets | 21/28 | €1,636,900 | €1,704,441 | +€67,541 | +4.1% |
| Intangible fixed assets | 21 | €210,580 | €175,349 | -€35,232 | -16.7% |
| Tangible fixed assets | 22/27 | €1,426,145 | €1,528,917 | +€102,773 | +7.2% |
| Land and buildings | 22 | €619,813 | €557,050 | -€62,762 | -10.1% |
| Plant, machinery and equipment | 23 | €285,364 | €289,796 | +€4,432 | +1.6% |
| Furniture and vehicles | 24 | €37,979 | €53,892 | +€15,914 | +41.9% |
| Leasing and similar rights | 25 | €482,989 | €628,178 | +€145,189 | +30.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €2,569,005 | €3,046,212 | +€477,207 | +18.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €141,379 | €265,593 | +€124,215 | +87.9% |
| Stocks | 30/36 | €141,379 | €265,593 | +€124,215 | +87.9% |
| Amounts receivable within one year | 40/41 | €1,359,302 | €1,601,265 | +€241,963 | +17.8% |
| Trade receivables | 40 | €1,160,910 | €1,395,138 | +€234,228 | +20.2% |
| Other amounts receivable | 41 | €198,391 | €206,126 | +€7,735 | +3.9% |
| Cash at bank and in hand | 54/58 | €1,042,643 | €1,133,240 | +€90,598 | +8.7% |
| Deferred charges and accrued income | 490/1 | €25,682 | €46,114 | +€20,431 | +79.6% |
| Total equity and liabilities | 10/49 | €4,205,905 | €4,750,653 | +€544,748 | +13.0% |
| Equity | 10/15 | €950,828 | €966,425 | +€15,598 | +1.6% |
| Contributions | 10/11 | €229,302 | €229,302 | = | 0.0% |
| Capital | 10 | €229,302 | €229,302 | = | 0.0% |
| Issued capital | 100 | €229,302 | €229,302 | = | 0.0% |
| Revaluation surpluses | 12 | €220,283 | €191,629 | -€28,654 | -13.0% |
| Reserves | 13 | €501,191 | €544,845 | +€43,654 | +8.7% |
| Non-distributable reserves | 130/1 | €22,930 | €22,930 | = | 0.0% |
| Legal reserve | 130 | €22,930 | €22,930 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €464,261 | €507,915 | +€43,654 | +9.4% |
| Profit (loss) carried forward | 14 | €52 | €650 | +€598 | +1145.6% |
| Amounts payable | 17/49 | €3,255,078 | €3,784,228 | +€529,150 | +16.3% |
| Amounts payable after more than one year | 17 | €736,478 | €697,495 | -€38,984 | -5.3% |
| Financial debts | 170/4 | €736,478 | €697,495 | -€38,984 | -5.3% |
| Amounts payable within one year | 42/48 | €2,474,131 | €3,074,518 | +€600,387 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €215,936 | €267,141 | +€51,206 | +23.7% |
| Financial debts | 43 | €533,902 | €541,846 | +€7,945 | +1.5% |
| Credit institutions | 430/8 | €33,902 | €41,846 | +€7,945 | +23.4% |
| Other loans | 439 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €1,304,887 | €1,768,153 | +€463,266 | +35.5% |
| Suppliers | 440/4 | €1,304,887 | €1,768,153 | +€463,266 | +35.5% |
| Taxes, remuneration and social security | 45 | €418,852 | €496,635 | +€77,783 | +18.6% |
| Taxes | 450/3 | €72,383 | €78,122 | +€5,739 | +7.9% |
| Remuneration and social security | 454/9 | €346,469 | €418,513 | +€72,044 | +20.8% |
| Other amounts payable | 47/48 | €555 | €743 | +€188 | +33.9% |
| Accrued charges and deferred income | 492/3 | €44,469 | €12,215 | -€32,254 | -72.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,912,676 | €2,500,460 | +€587,784 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301,440 | €349,234 | +€47,795 | +15.9% |
| Other operating charges | 640/8 | €27,701 | €32,908 | +€5,208 | +18.8% |
| Non-recurring operating charges | 66A | €0 | €1,008 | +€1,008 | |
| Gross operating margin | 9900 | €2,423,872 | €2,944,439 | +€520,567 | +21.5% |
| Operating profit (loss) | 9901 | €182,055 | €60,827 | -€121,228 | -66.6% |
| Financial income | 75/76B | €14,098 | €26,936 | +€12,837 | +91.1% |
| Recurring financial income | 75 | €14,098 | €26,936 | +€12,837 | +91.1% |
| Financial charges | 65/66B | €49,932 | €48,779 | -€1,152 | -2.3% |
| Recurring financial charges | 65 | €49,932 | €48,779 | -€1,152 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €146,222 | €38,984 | -€107,238 | -73.3% |
| Income taxes | 67/77 | €42,593 | €23,386 | -€19,207 | -45.1% |
| Profit (loss) for the period | 9904 | €103,629 | €15,598 | -€88,031 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €103,629 | €15,598 | -€88,031 | -84.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.