FIDAFRUIT: 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
FIDAFRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€50,061
2024 · -€11,583+€61,644
Equity
€676,804
2024 · €626,743+€50,061
Cash
€62,119
2024 · €73,285-€11,166
Balance sheet total
€2.9m
2024 · €3.3m-€381,880
Largest movements
Assets
- Receivables within one year -€419,401
down €419,401 (-27.6%), from €1.5m to €1.1m
of which Trade receivables: -€405,188
- Stocks and contracts +€69,128
up €69,128 (+6.3%), from €1.1m to €1.2m
Equity and liabilities
- Short-term financial debts -€294,951
down €294,951 (-25.5%), from €1.2m to €860,499
- Trade debts -€88,996
down €88,996 (-8.5%), from €1.0m to €960,409
of which Suppliers: -€104,175
- Profit (loss) carried forward +€50,061
up €50,061 (+22.0%), from €227,210 to €277,271
Income statement
- Turnover -€7.5m
down €7.5m (-100%), from €7.5m to €0
- Purchases and services -€6.7m
down €6.7m (-100%), from €6.7m to €0
- Gross operating margin +€234,600
up €234,600 (+25.2%), from €932,050 to €1.2m
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
-€11,583
Gross operating margin
+€234,600
Staff costs
-€61,049
Depreciation
-€11,651
Write-downs
+€16,985
Other operating charges
-€55,027
Financial income
-€6,088
Financial charges
-€43,805
Taxes
-€12,322
Result 2025
€50,061
raises the resultlowers the result
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
+€377,661
Investment
-€45,824
Financing
-€343,003
Cash 2024
€73,285
From operations (derived)
+€377,661
Net result for the year
+€50,061
Depreciation
+€66,265
Stocks and contracts
-€69,128
Receivables within one year
+€419,401
Trade debts
-€88,996
Tax, wage and social debts
-€9,486
Other debts
+€10,000
Accrued charges and deferred income
-€456
Investment (derived)
-€45,824
Investment in fixed assets (net)
-€45,824
Financing
-€343,003
Debts after one year
-€28,676
Current portion of long-term debt
-€19,376
Short-term financial debts
-€294,951
Cash 2025
€62,119
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,323,233 | €2,941,353 | -€381,880 | -11.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €332,292 | €311,851 | -€20,441 | -6.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €332,143 | €311,702 | -€20,441 | -6.2% |
| Land and buildings | 22 | €1,218 | €398 | -€820 | -67.3% |
| Plant, machinery and equipment | 23 | €326,794 | €304,073 | -€22,721 | -7.0% |
| Furniture and vehicles | 24 | €4,131 | €7,231 | +€3,100 | +75.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €149 | €149 | = | 0.0% |
| Current assets | 29/58 | €2,990,941 | €2,629,502 | -€361,439 | -12.1% |
| Amounts receivable after more than one year | 29 | €295,215 | €295,215 | = | 0.0% |
| Other amounts receivable | 291 | €295,215 | €295,215 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,103,667 | €1,172,795 | +€69,128 | +6.3% |
| Stocks | 30/36 | €1,103,667 | €1,172,795 | +€69,128 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,518,774 | €1,099,373 | -€419,401 | -27.6% |
| Trade receivables | 40 | €1,402,402 | €997,214 | -€405,188 | -28.9% |
| Other amounts receivable | 41 | €116,372 | €102,159 | -€14,213 | -12.2% |
| Cash at bank and in hand | 54/58 | €73,285 | €62,119 | -€11,166 | -15.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €3,323,233 | €2,941,353 | -€381,880 | -11.5% |
| Equity | 10/15 | €626,743 | €676,804 | +€50,061 | +8.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €338,033 | €338,033 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,100 | €0 | -€42,100 | -100% |
| Distributable reserves | 133 | €289,783 | €331,883 | +€42,100 | +14.5% |
| Profit (loss) carried forward | 14 | €227,210 | €277,271 | +€50,061 | +22.0% |
| Amounts payable | 17/49 | €2,696,490 | €2,264,549 | -€431,941 | -16.0% |
| Amounts payable after more than one year | 17 | €90,483 | €61,807 | -€28,676 | -31.7% |
| Financial debts | 170/4 | €90,483 | €61,807 | -€28,676 | -31.7% |
| Amounts payable within one year | 42/48 | €2,604,951 | €2,202,142 | -€402,809 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €48,053 | €28,676 | -€19,376 | -40.3% |
| Financial debts | 43 | €1,155,450 | €860,499 | -€294,951 | -25.5% |
| Credit institutions | 430/8 | €1,155,450 | €860,499 | -€294,951 | -25.5% |
| Trade debts | 44 | €1,049,405 | €960,409 | -€88,996 | -8.5% |
| Suppliers | 440/4 | €1,049,405 | €945,230 | -€104,175 | -9.9% |
| Bills of exchange payable | 441 | - | €15,179 | +€15,179 | |
| Taxes, remuneration and social security | 45 | €182,702 | €173,216 | -€9,486 | -5.2% |
| Taxes | 450/3 | €101,114 | €69,735 | -€31,380 | -31.0% |
| Remuneration and social security | 454/9 | €81,588 | €103,481 | +€21,893 | +26.8% |
| Other amounts payable | 47/48 | €169,342 | €179,342 | +€10,000 | +5.9% |
| Accrued charges and deferred income | 492/3 | €1,056 | €600 | -€456 | -43.2% |
| Turnover | 70 | €7,475,593 | €0 | -€7.5m | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,656,772 | €0 | -€6.7m | -100% |
| Remuneration, social security and pensions | 62 | €720,934 | €781,983 | +€61,049 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,615 | €66,265 | +€11,651 | +21.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,985 | - | -€16,985 | |
| Other operating charges | 640/8 | €55,909 | €110,936 | +€55,027 | +98.4% |
| Gross operating margin | 9900 | €932,050 | €1,166,650 | +€234,600 | +25.2% |
| Operating profit (loss) | 9901 | €83,608 | €207,466 | +€123,859 | +148% |
| Financial income | 75/76B | €6,868 | €779 | -€6,088 | -88.7% |
| Recurring financial income | 75 | €6,868 | €779 | -€6,088 | -88.7% |
| Financial charges | 65/66B | €85,299 | €129,104 | +€43,805 | +51.4% |
| Recurring financial charges | 65 | €85,299 | €129,104 | +€43,805 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €5,176 | €79,142 | +€73,966 | +1,429% |
| Income taxes | 67/77 | €16,759 | €29,081 | +€12,322 | +73.5% |
| Profit (loss) for the period | 9904 | -€11,583 | €50,061 | +€61,644 | |
| Transfer from tax-exempt reserves | 789 | €21,050 | €42,100 | +€21,050 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €9,467 | €92,161 | +€82,694 | +873% |
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 19 October 2026 via checked.be.