DVM 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.
DVM FRUIT
Largest movements
- Cash +€121,666
up €121,666 (+844.4%), from €14,409 to €136,074
mainly Receivables within one year (+€115,585) and Net result for the year (+€73,440)
- Receivables within one year -€115,585
down €115,585 (-73.9%), from €156,438 to €40,852
of which Other amounts receivable: -€115,240
- Financial fixed assets +€70,000
up €70,000 (+22.2%), from €315,000 to €385,000
- Tangible fixed assets -€19,891
down €19,891 (-17.8%), from €111,884 to €91,993
of which Land and buildings: -€18,757
- Profit (loss) carried forward +€73,440
up €73,440 (+33.0%), from €222,220 to €295,660
- Other debts -€18,408
down €18,408 (-100.0%), from €18,408 to €0
- Gross operating margin -€19,438
down €19,438 (-15.4%), from €126,217 to €106,779
- Taxes -€4,250
down €4,250 (-14.6%), from €29,142 to €24,893
- Depreciation -€1,421
down €1,421 (-6.7%), from €21,312 to €19,891
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €597,730 | €656,754 | +€59,023 | +9.9% |
| Fixed assets | 21/28 | €426,884 | €476,993 | +€50,109 | +11.7% |
| Tangible fixed assets | 22/27 | €111,884 | €91,993 | -€19,891 | -17.8% |
| Land and buildings | 22 | €110,750 | €91,993 | -€18,757 | -16.9% |
| Plant, machinery and equipment | 23 | €1,134 | €0 | -€1,134 | -100.0% |
| Financial fixed assets | 28 | €315,000 | €385,000 | +€70,000 | +22.2% |
| Current assets | 29/58 | €170,846 | €179,761 | +€8,914 | +5.2% |
| Amounts receivable within one year | 40/41 | €156,438 | €40,852 | -€115,585 | -73.9% |
| Trade receivables | 40 | €17,304 | €16,960 | -€345 | -2.0% |
| Other amounts receivable | 41 | €139,133 | €23,893 | -€115,240 | -82.8% |
| Cash at bank and in hand | 54/58 | €14,409 | €136,074 | +€121,666 | +844.4% |
| Deferred charges and accrued income | 490/1 | €0 | €2,834 | +€2,834 | |
| Total equity and liabilities | 10/49 | €597,730 | €656,754 | +€59,023 | +9.9% |
| Equity | 10/15 | €563,406 | €636,846 | +€73,440 | +13.0% |
| Contributions | 10/11 | €341,186 | €341,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €222,220 | €295,660 | +€73,440 | +33.0% |
| Amounts payable | 17/49 | €34,324 | €19,907 | -€14,417 | -42.0% |
| Amounts payable within one year | 42/48 | €34,324 | €19,907 | -€14,417 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,771 | €7,896 | +€6,124 | +345.7% |
| Suppliers | 440/4 | €1,771 | €7,896 | +€6,124 | +345.7% |
| Taxes, remuneration and social security | 45 | €14,145 | €12,011 | -€2,134 | -15.1% |
| Taxes | 450/3 | €14,145 | €12,011 | -€2,134 | -15.1% |
| Other amounts payable | 47/48 | €18,408 | €0 | -€18,408 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,312 | €19,891 | -€1,421 | -6.7% |
| Other operating charges | 640/8 | €2,660 | €2,494 | -€166 | -6.3% |
| Gross operating margin | 9900 | €126,217 | €106,779 | -€19,438 | -15.4% |
| Operating profit (loss) | 9901 | €102,245 | €84,394 | -€17,851 | -17.5% |
| Financial income | 75/76B | €13,496 | €14,122 | +€626 | +4.6% |
| Recurring financial income | 75 | €13,496 | €14,122 | +€626 | +4.6% |
| Financial charges | 65/66B | €996 | €183 | -€813 | -81.6% |
| Recurring financial charges | 65 | €996 | €183 | -€813 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | €114,744 | €98,333 | -€16,411 | -14.3% |
| Income taxes | 67/77 | €29,142 | €24,893 | -€4,250 | -14.6% |
| Profit (loss) for the period | 9904 | €85,602 | €73,440 | -€12,162 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,602 | €73,440 | -€12,162 | -14.2% |
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 9 October 2026 via checked.be.