Firma Léon Van Parys: what changed
What changed
Firma Léon Van Parys
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
filed annual accounts (NBB)
Net result for the year
€16.5m
2024 · €14.3m+€2.2m
Equity
€35.7m
2024 · €19.3m+€16.5m
Cash
€716,091
2024 · €1.2m-€493,083
Balance sheet total
€49.3m
2024 · €42.7m+€6.5m
Largest movements
Assets
- Stocks and contracts +€5.8m
up €5.8m (+34.6%), from €16.8m to €22.6m
- Receivables within one year +€1.2m
up €1.2m (+5.3%), from €23.2m to €24.4m
of which Trade receivables: +€1.2m
- Cash -€493,083
down €493,083 (-40.8%), from €1.2m to €716,091
mainly Stocks and contracts (-€5.8m) and Other debts (-€4.6m)
Equity and liabilities
- Profit (loss) carried forward +€16.5m
up €16.5m (+148%), from €11.1m to €27.6m
- Other debts -€4.6m
down €4.6m (-99.7%), from €4.6m to €15,152
- Trade debts -€3.5m
down €3.5m (-24.1%), from €14.7m to €11.2m
- Tax, wage and social debts -€2.2m
down €2.2m (-62.9%), from €3.6m to €1.3m
of which Taxes: -€2.2m
- Short-term financial debts +€540,000
up €540,000 (+117%), from €460,000 to €1.0m
Income statement
- Turnover +€22.8m
up €22.8m (+12.5%), from €183.0m to €205.8m
- Goods and materials +€16.7m
up €16.7m (+10.1%), from €165.7m to €182.4m
of which Purchases: +€18.8m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14.3m
Turnover
+€22.8m
Other operating income
+€21,143
Goods and materials
-€16.7m
Services and other goods
-€678,286
Staff costs
-€64,205
Depreciation
-€4,069
Write-downs
-€945,018
Other operating charges
+€3,357
Other operating items
-€32,554
Financial income
+€68,430
Financial charges
-€964,363
Taxes
-€1.3m
Result 2025
€16.5m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€902,741
Investment
-€30,342
Financing
+€440,000
Cash 2024
€1.2m
From operations (derived)
-€902,741
Net result for the year
+€16.5m
Depreciation
+€46,691
Stocks and contracts
-€5.8m
Receivables within one year
-€1.2m
Deferred charges and accrued income
+€874
Trade debts
-€3.5m
Tax, wage and social debts
-€2.2m
Other debts
-€4.6m
Investment (derived)
-€30,342
Investment in fixed assets (net)
-€30,342
Financing
+€440,000
Debts after one year
-€100,000
Short-term financial debts
+€540,000
Contributions, distributions and other
+€0
Cash 2025
€716,091
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,745,813 | €49,284,173 | +€6.5m | +15.3% |
| Formation expenses | 20 | - | €0 | +€0 | |
| Fixed assets | 21/28 | €1,565,146 | €1,548,797 | -€16,349 | -1.0% |
| Tangible fixed assets | 22/27 | €223,617 | €193,458 | -€30,159 | -13.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €100,847 | €76,141 | -€24,706 | -24.5% |
| Leasing and similar rights | 25 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €122,769 | €117,317 | -€5,452 | -4.4% |
| Financial fixed assets | 28 | €1,341,529 | €1,355,339 | +€13,810 | +1.0% |
| Affiliated companies | 280/1 | €1,333,823 | €1,347,633 | +€13,810 | +1.0% |
| Participating interests | 280 | €1,333,823 | €1,347,633 | +€13,810 | +1.0% |
| Other financial fixed assets | 284/8 | €7,707 | €7,707 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,707 | €7,707 | = | 0.0% |
| Current assets | 29/58 | €41,180,667 | €47,735,375 | +€6.6m | +15.9% |
| Stocks and contracts in progress | 3 | €16,802,922 | €22,614,342 | +€5.8m | +34.6% |
| Stocks | 30/36 | €16,802,922 | €22,614,342 | +€5.8m | +34.6% |
| Goods purchased for resale | 34 | €16,802,922 | €22,614,342 | +€5.8m | +34.6% |
| Amounts receivable within one year | 40/41 | €23,167,697 | €24,404,942 | +€1.2m | +5.3% |
| Trade receivables | 40 | €22,882,647 | €24,120,268 | +€1.2m | +5.4% |
| Other amounts receivable | 41 | €285,050 | €284,674 | -€376 | -0.1% |
| Cash at bank and in hand | 54/58 | €1,209,174 | €716,091 | -€493,083 | -40.8% |
| Deferred charges and accrued income | 490/1 | €874 | - | -€874 | |
| Total equity and liabilities | 10/49 | €42,745,813 | €49,284,173 | +€6.5m | +15.3% |
| Equity | 10/15 | €19,273,969 | €35,746,086 | +€16.5m | +85.5% |
| Contributions | 10/11 | €7,332,857 | €7,332,857 | = | 0.0% |
| Capital | 10 | €7,332,857 | €7,332,857 | = | 0.0% |
| Issued capital | 100 | €7,332,857 | €7,332,857 | = | 0.0% |
| Reserves | 13 | €810,040 | €810,040 | = | 0.0% |
| Non-distributable reserves | 130/1 | €790,620 | €790,620 | = | 0.0% |
| Legal reserve | 130 | €733,286 | €733,286 | = | 0.0% |
| Other | 1319 | €57,335 | €57,335 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,370 | €14,370 | = | 0.0% |
| Distributable reserves | 133 | €5,050 | €5,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,131,072 | €27,603,189 | +€16.5m | +148% |
| Amounts payable | 17/49 | €23,471,844 | €13,538,087 | -€9.9m | -42.3% |
| Amounts payable after more than one year | 17 | €133,000 | €33,000 | -€100,000 | -75.2% |
| Financial debts | 170/4 | €133,000 | €33,000 | -€100,000 | -75.2% |
| Other loans | 174 | €133,000 | €33,000 | -€100,000 | -75.2% |
| Amounts payable within one year | 42/48 | €23,338,844 | €13,505,087 | -€9.8m | -42.1% |
| Current portion of amounts payable after more than one year | 42 | €13 | €13 | = | 0.0% |
| Financial debts | 43 | €460,000 | €1,000,000 | +€540,000 | +117% |
| Credit institutions | 430/8 | €460,000 | €1,000,000 | +€540,000 | +117% |
| Trade debts | 44 | €14,712,326 | €11,166,276 | -€3.5m | -24.1% |
| Suppliers | 440/4 | €14,712,326 | €11,166,276 | -€3.5m | -24.1% |
| Taxes, remuneration and social security | 45 | €3,565,164 | €1,323,646 | -€2.2m | -62.9% |
| Taxes | 450/3 | €3,490,699 | €1,242,275 | -€2.2m | -64.4% |
| Remuneration and social security | 454/9 | €74,465 | €81,371 | +€6,907 | +9.3% |
| Other amounts payable | 47/48 | €4,601,342 | €15,152 | -€4.6m | -99.7% |
| Operating income | 70/76A | €183,232,160 | €206,052,625 | +€22.8m | +12.5% |
| Turnover | 70 | €183,011,233 | €205,843,108 | +€22.8m | +12.5% |
| Other operating income | 74 | €188,374 | €209,517 | +€21,143 | +11.2% |
| Non-recurring operating income | 76A | €32,554 | - | -€32,554 | |
| Operating charges | 60/66A | €167,631,036 | €186,019,910 | +€18.4m | +11.0% |
| Goods for resale, raw materials and consumables | 60 | €165,655,568 | €182,356,221 | +€16.7m | +10.1% |
| Purchases | 600/8 | €170,320,901 | €189,112,659 | +€18.8m | +11.0% |
| Change in stocks: decrease (increase) | 609 | -€4,665,332 | -€6,756,439 | -€2.1m | -44.8% |
| Services and other goods | 61 | €1,231,622 | €1,909,908 | +€678,286 | +55.1% |
| Remuneration, social security and pensions | 62 | €687,737 | €751,943 | +€64,205 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,622 | €46,691 | +€4,069 | +9.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €945,018 | +€945,018 | |
| Other operating charges | 640/8 | €13,487 | €10,130 | -€3,357 | -24.9% |
| Operating profit (loss) | 9901 | €15,601,125 | €20,032,715 | +€4.4m | +28.4% |
| Financial income | 75/76B | €687,325 | €755,754 | +€68,430 | +10.0% |
| Recurring financial income | 75 | €687,325 | €755,754 | +€68,430 | +10.0% |
| Income from current assets | 751 | €1,345 | €267,805 | +€266,460 | +19,809% |
| Other financial income | 752/9 | €685,980 | €487,950 | -€198,030 | -28.9% |
| Financial charges | 65/66B | €916,510 | €1,880,873 | +€964,363 | +105% |
| Recurring financial charges | 65 | €916,510 | €1,880,873 | +€964,363 | +105% |
| Debt charges | 650 | €47,861 | €18,505 | -€29,356 | -61.3% |
| Other financial charges | 652/9 | €868,649 | €1,862,368 | +€993,719 | +114% |
| Profit (loss) for the period before taxes | 9903 | €15,371,939 | €18,907,597 | +€3.5m | +23.0% |
| Income taxes | 67/77 | €1,116,966 | €2,435,480 | +€1.3m | +118% |
| Taxes | 670/3 | €1,188,570 | €2,451,606 | +€1.3m | +106% |
| Tax adjustments and reversals of tax provisions | 77 | €71,604 | €16,127 | -€55,477 | -77.5% |
| Profit (loss) for the period | 9904 | €14,254,973 | €16,472,117 | +€2.2m | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,254,973 | €16,472,117 | +€2.2m | +15.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.