FLOREFFE LEGUMES: 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
FLOREFFE LEGUMES
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1,430
2024 · €65,148-€66,577
Equity
€847,307
2024 · €878,420-€31,112
Cash
€181,795
2024 · €141,580+€40,215
Balance sheet total
€2.2m
2024 · €4.3m-€2.1m
Largest movements
Assets
- Receivables within one year -€1.9m
down €1.9m (-77.7%), from €2.4m to €542,040
of which Trade receivables: -€1.9m
- Tangible fixed assets -€238,883
down €238,883 (-14.1%), from €1.7m to €1.5m
Equity and liabilities
- Trade debts -€1.9m
down €1.9m (-85.2%), from €2.2m to €332,606
- Debts after one year -€190,857
down €190,857 (-23.6%), from €809,573 to €618,716
Income statement
- Gross operating margin -€47,002
down €47,002 (-16.8%), from €280,007 to €233,005
- Financial income -€18,162
down €18,162 (-34.6%), from €52,455 to €34,294
- Depreciation +€3,252
up €3,252 (+1.3%), from €242,867 to €246,119
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
€65,148
Gross operating margin
-€47,002
Depreciation
-€3,252
Other operating charges
-€549
Financial income
-€18,162
Financial charges
+€1,407
Taxes
+€981
Result 2025
-€1,430
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
+€267,990
Investment
-€7,235
Financing
-€220,540
Cash 2024
€141,580
From operations (derived)
+€267,990
Net result for the year
-€1,430
Depreciation
+€246,119
Stocks and contracts
+€24,200
Receivables within one year
+€1.9m
Smaller working-capital items
-€1,155
Trade debts
-€1.9m
Other debts
+€12,134
Accrued charges and deferred income
+€14,897
Investment (derived)
-€7,235
Investment in fixed assets (net)
-€7,235
Financing
-€220,540
Debts after one year
-€190,857
Contributions, distributions and other
-€29,683
Cash 2025
€181,795
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,320,469 | €2,206,934 | -€2.1m | -48.9% |
| Fixed assets | 21/28 | €1,692,861 | €1,453,977 | -€238,883 | -14.1% |
| Tangible fixed assets | 22/27 | €1,692,861 | €1,453,977 | -€238,883 | -14.1% |
| Land and buildings | 22 | €995,846 | €899,749 | -€96,098 | -9.6% |
| Plant, machinery and equipment | 23 | €446,167 | €351,572 | -€94,595 | -21.2% |
| Furniture and vehicles | 24 | €250,847 | €202,657 | -€48,191 | -19.2% |
| Current assets | 29/58 | €2,627,608 | €752,957 | -€1.9m | -71.3% |
| Stocks and contracts in progress | 3 | €52,759 | €28,559 | -€24,200 | -45.9% |
| Stocks | 30/36 | €52,759 | €28,559 | -€24,200 | -45.9% |
| Amounts receivable within one year | 40/41 | €2,432,299 | €542,040 | -€1.9m | -77.7% |
| Trade receivables | 40 | €2,319,896 | €394,427 | -€1.9m | -83.0% |
| Other amounts receivable | 41 | €112,402 | €147,612 | +€35,210 | +31.3% |
| Cash at bank and in hand | 54/58 | €141,580 | €181,795 | +€40,215 | +28.4% |
| Deferred charges and accrued income | 490/1 | €970 | €563 | -€407 | -42.0% |
| Total equity and liabilities | 10/49 | €4,320,469 | €2,206,934 | -€2.1m | -48.9% |
| Equity | 10/15 | €878,420 | €847,307 | -€31,112 | -3.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €82,979 | €82,979 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,090 | €4,090 | = | 0.0% |
| Distributable reserves | 133 | €75,170 | €75,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | €540,050 | €538,620 | -€1,430 | -0.3% |
| Investment grants | 15 | €230,602 | €200,919 | -€29,683 | -12.9% |
| Provisions and deferred taxes | 16 | €12,137 | €10,575 | -€1,562 | -12.9% |
| Deferred taxes | 168 | €12,137 | €10,575 | -€1,562 | -12.9% |
| Amounts payable | 17/49 | €3,429,912 | €1,349,052 | -€2.1m | -60.7% |
| Amounts payable after more than one year | 17 | €809,573 | €618,716 | -€190,857 | -23.6% |
| Financial debts | 170/4 | €809,573 | €618,716 | -€190,857 | -23.6% |
| Amounts payable within one year | 42/48 | €2,574,814 | €669,914 | -€1.9m | -74.0% |
| Current portion of amounts payable after more than one year | 42 | €190,857 | €190,857 | = | 0.0% |
| Trade debts | 44 | €2,249,640 | €332,606 | -€1.9m | -85.2% |
| Suppliers | 440/4 | €2,249,640 | €332,606 | -€1.9m | -85.2% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €134,317 | €146,451 | +€12,134 | +9.0% |
| Accrued charges and deferred income | 492/3 | €45,526 | €60,422 | +€14,897 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €242,867 | €246,119 | +€3,252 | +1.3% |
| Other operating charges | 640/8 | €9,379 | €9,928 | +€549 | +5.9% |
| Gross operating margin | 9900 | €280,007 | €233,005 | -€47,002 | -16.8% |
| Operating profit (loss) | 9901 | €27,761 | -€23,042 | -€50,803 | |
| Financial income | 75/76B | €52,455 | €34,294 | -€18,162 | -34.6% |
| Recurring financial income | 75 | €52,455 | €34,294 | -€18,162 | -34.6% |
| Financial charges | 65/66B | €14,089 | €12,682 | -€1,407 | -10.0% |
| Recurring financial charges | 65 | €14,089 | €12,682 | -€1,407 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €66,128 | -€1,430 | -€67,558 | |
| Transfer from deferred taxes | 780 | €1,562 | €1,562 | = | 0.0% |
| Income taxes | 67/77 | €2,543 | €1,562 | -€981 | -38.6% |
| Profit (loss) for the period | 9904 | €65,148 | -€1,430 | -€66,577 | |
| Profit (loss) for the period to be appropriated | 9905 | €65,148 | -€1,430 | -€66,577 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.