FRESH HOUSE: 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
FRESH HOUSE
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€292,030
2024 · €283,684+€8,346
Equity
€312,490
2024 · €911,727-€599,237
Cash
€183,953
2024 · €219,491-€35,538
Balance sheet total
€814,790
2024 · €954,570-€139,780
Largest movements
Assets
- Receivables within one year -€81,546
down €81,546 (-30.5%), from €267,503 to €185,957
of which Trade receivables: -€93,553
- Cash -€35,538
down €35,538 (-16.2%), from €219,491 to €183,953
mainly Contributions, distributions and other (-€891,267) and Stocks and contracts (-€4,554)
- Deferred charges and accrued income -€20,050
down €20,050 (-96.8%), from €20,719 to €669
Equity and liabilities
- Profit (loss) carried forward -€891,267
no longer reported in 2025 (was €891,267)
- Debts after one year +€457,577
new in 2025: €457,577
- Reserves +€292,030
up €292,030 (+15,701%), from €1,860 to €293,890
Income statement
- Turnover +€2.0m
new in 2025: €2.0m
- Goods and materials +€1.3m
new in 2025: €1.3m
- Gross operating margin -€392,219
no longer reported in 2025 (was €392,219)
- Services and other goods +€278,147
new in 2025: €278,147
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
€283,684
Turnover
+€2.0m
Other operating income
+€3,999
Goods and materials
-€1.3m
Services and other goods
-€278,147
Depreciation
+€5,519
Other operating charges
+€578
Other operating items
-€392,219
Financial income
-€2,339
Financial charges
+€431
Taxes
-€2,689
Result 2025
€292,030
raises the resultlowers the resultnot broken down further in the accounts
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
+€398,152
Investment
€0
Financing
-€433,690
Cash 2024
€219,491
From operations (derived)
+€398,152
Net result for the year
+€292,030
Depreciation
+€7,200
Stocks and contracts
-€4,554
Receivables within one year
+€81,546
Deferred charges and accrued income
+€20,050
Smaller working-capital items
-€404
Tax, wage and social debts
+€2,284
Financing
-€433,690
Debts after one year
+€457,577
Contributions, distributions and other
-€891,267
Cash 2025
€183,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €954,570 | €814,790 | -€139,780 | -14.6% |
| Fixed assets | 21/28 | €438,353 | €431,153 | -€7,200 | -1.6% |
| Tangible fixed assets | 22/27 | €13,353 | €6,153 | -€7,200 | -53.9% |
| Land and buildings | 22 | €1,521 | €1,521 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,986 | €4,480 | -€6,507 | -59.2% |
| Furniture and vehicles | 24 | €845 | €152 | -€693 | -82.0% |
| Financial fixed assets | 28 | €425,000 | €425,000 | = | 0.0% |
| Affiliated companies | 280/1 | - | €425,000 | +€425,000 | |
| Participating interests | 280 | - | €425,000 | +€425,000 | |
| Current assets | 29/58 | €516,218 | €383,637 | -€132,580 | -25.7% |
| Stocks and contracts in progress | 3 | €8,504 | €13,058 | +€4,554 | +53.6% |
| Stocks | 30/36 | €8,504 | €13,058 | +€4,554 | +53.6% |
| Goods purchased for resale | 34 | - | €13,058 | +€13,058 | |
| Amounts receivable within one year | 40/41 | €267,503 | €185,957 | -€81,546 | -30.5% |
| Trade receivables | 40 | €203,587 | €110,034 | -€93,553 | -46.0% |
| Other amounts receivable | 41 | €63,917 | €75,923 | +€12,007 | +18.8% |
| Cash at bank and in hand | 54/58 | €219,491 | €183,953 | -€35,538 | -16.2% |
| Deferred charges and accrued income | 490/1 | €20,719 | €669 | -€20,050 | -96.8% |
| Total equity and liabilities | 10/49 | €954,570 | €814,790 | -€139,780 | -14.6% |
| Equity | 10/15 | €911,727 | €312,490 | -€599,237 | -65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €293,890 | +€292,030 | +15,701% |
| Distributable reserves | 133 | €1,860 | €293,890 | +€292,030 | +15,701% |
| Profit (loss) carried forward | 14 | €891,267 | - | -€891,267 | |
| Amounts payable | 17/49 | €42,843 | €502,300 | +€459,457 | +1,072% |
| Amounts payable after more than one year | 17 | - | €457,577 | +€457,577 | |
| Financial debts | 170/4 | - | €457,577 | +€457,577 | |
| Subordinated loans | 170 | - | €457,577 | +€457,577 | |
| Amounts payable within one year | 42/48 | €42,843 | €44,723 | +€1,880 | +4.4% |
| Trade debts | 44 | €2,871 | €2,537 | -€334 | -11.6% |
| Suppliers | 440/4 | €2,871 | €2,537 | -€334 | -11.6% |
| Taxes, remuneration and social security | 45 | - | €2,284 | +€2,284 | |
| Taxes | 450/3 | - | €2,284 | +€2,284 | |
| Other amounts payable | 47/48 | €39,972 | €39,902 | -€69 | -0.2% |
| Operating income | 70/76A | - | €2,014,008 | +€2.0m | |
| Turnover | 70 | - | €2,010,009 | +€2.0m | |
| Other operating income | 74 | - | €3,999 | +€3,999 | |
| Operating charges | 60/66A | - | €1,625,817 | +€1.6m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,336,796 | +€1.3m | |
| Purchases | 600/8 | - | €1,336,796 | +€1.3m | |
| Services and other goods | 61 | - | €278,147 | +€278,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,719 | €7,200 | -€5,519 | -43.4% |
| Other operating charges | 640/8 | €4,252 | €3,674 | -€578 | -13.6% |
| Gross operating margin | 9900 | €392,219 | - | -€392,219 | |
| Operating profit (loss) | 9901 | €375,248 | €388,191 | +€12,942 | +3.4% |
| Financial income | 75/76B | €4,595 | €2,256 | -€2,339 | -50.9% |
| Recurring financial income | 75 | €4,595 | €2,256 | -€2,339 | -50.9% |
| Other financial income | 752/9 | - | €2,256 | +€2,256 | |
| Financial charges | 65/66B | €891 | €460 | -€431 | -48.4% |
| Recurring financial charges | 65 | €891 | €460 | -€431 | -48.4% |
| Other financial charges | 652/9 | - | €460 | +€460 | |
| Profit (loss) for the period before taxes | 9903 | €378,952 | €389,987 | +€11,035 | +2.9% |
| Income taxes | 67/77 | €95,268 | €97,957 | +€2,689 | +2.8% |
| Taxes | 670/3 | - | €97,957 | +€97,957 | |
| Profit (loss) for the period | 9904 | €283,684 | €292,030 | +€8,346 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €283,684 | €292,030 | +€8,346 | +2.9% |
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 24 October 2026 via checked.be.