Fresh Express: 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.
Fresh Express
Largest movements
- Cash +€26,535
up €26,535 (+109%), from €24,452 to €50,986
mainly Net result for the year (+€17,927) and Trade debts (+€12,415)
- Stocks and contracts +€5,250
up €5,250 (+34.9%), from €15,046 to €20,296
- Tangible fixed assets -€1,082
down €1,082 (-16.2%), from €6,666 to €5,583
of which Furniture and vehicles: -€700
- Receivables within one year -€961
down €961 (-83.5%), from €1,150 to €189
- Profit (loss) carried forward +€17,927
up €17,927 (+113%), from €15,885 to €33,812
- Trade debts +€12,415
up €12,415 (+232%), from €5,355 to €17,770
- Turnover +€544,786
new in 2025: €544,786
- Purchases and services +€519,417
new in 2025: €519,417
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,314 | €77,055 | +€29,741 | +62.9% |
| Fixed assets | 21/28 | €6,666 | €5,583 | -€1,082 | -16.2% |
| Tangible fixed assets | 22/27 | €6,666 | €5,583 | -€1,082 | -16.2% |
| Land and buildings | 22 | €3,474 | €3,091 | -€383 | -11.0% |
| Furniture and vehicles | 24 | €3,192 | €2,493 | -€700 | -21.9% |
| Current assets | 29/58 | €40,648 | €71,472 | +€30,824 | +75.8% |
| Stocks and contracts in progress | 3 | €15,046 | €20,296 | +€5,250 | +34.9% |
| Stocks | 30/36 | €15,046 | €20,296 | +€5,250 | +34.9% |
| Amounts receivable within one year | 40/41 | €1,150 | €189 | -€961 | -83.5% |
| Trade receivables | 40 | €1,150 | €189 | -€961 | -83.5% |
| Cash at bank and in hand | 54/58 | €24,452 | €50,986 | +€26,535 | +109% |
| Total equity and liabilities | 10/49 | €47,314 | €77,055 | +€29,741 | +62.9% |
| Equity | 10/15 | €17,885 | €35,812 | +€17,927 | +100% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,885 | €33,812 | +€17,927 | +113% |
| Amounts payable | 17/49 | €29,428 | €41,243 | +€11,814 | +40.1% |
| Amounts payable within one year | 42/48 | €29,428 | €41,243 | +€11,814 | +40.1% |
| Trade debts | 44 | €5,355 | €17,770 | +€12,415 | +232% |
| Suppliers | 440/4 | €5,355 | €17,770 | +€12,415 | +232% |
| Taxes, remuneration and social security | 45 | €6,837 | €6,198 | -€639 | -9.3% |
| Taxes | 450/3 | €5,537 | €4,898 | -€639 | -11.5% |
| Remuneration and social security | 454/9 | €1,300 | €1,300 | = | 0.0% |
| Other amounts payable | 47/48 | €17,237 | €17,275 | +€38 | +0.2% |
| Turnover | 70 | - | €544,786 | +€544,786 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €519,417 | +€519,417 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €1,082 | +€416 | +62.5% |
| Other operating charges | 640/8 | €1,605 | €1,721 | +€116 | +7.2% |
| Gross operating margin | 9900 | €22,136 | €25,370 | +€3,234 | +14.6% |
| Operating profit (loss) | 9901 | €19,865 | €22,566 | +€2,702 | +13.6% |
| Financial charges | 65/66B | €8 | €109 | +€101 | +1,221% |
| Recurring financial charges | 65 | €8 | €109 | +€101 | +1,221% |
| Profit (loss) for the period before taxes | 9903 | €19,856 | €22,457 | +€2,601 | +13.1% |
| Income taxes | 67/77 | €3,971 | €4,530 | +€559 | +14.1% |
| Profit (loss) for the period | 9904 | €15,885 | €17,927 | +€2,042 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,885 | €17,927 | +€2,042 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.