FRESH ONIONS: 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 ONIONS
Largest movements
- Cash +€58,839
up €58,839 (+204%), from €28,860 to €87,699
mainly Trade debts (+€66,654) and Net result for the year (+€32,178)
- Receivables within one year +€35,853
up €35,853 (+50.7%), from €70,709 to €106,562
of which Trade receivables: +€31,167
- Tangible fixed assets +€23,415
up €23,415 (+20.5%), from €114,299 to €137,714
- Stocks and contracts -€21,100
down €21,100 (-85.4%), from €24,700 to €3,600
- Trade debts +€66,654
up €66,654 (+13,661%), from €488 to €67,142
- Reserves +€25,000
up €25,000 (+120%), from €20,893 to €45,893
- Debts after one year -€13,322
down €13,322 (-15.8%), from €84,049 to €70,728
- Tax, wage and social debts +€10,781
new in 2025: €10,781
- Profit (loss) carried forward +€7,178
up €7,178 (+7.3%), from €98,104 to €105,282
- Gross operating margin +€44,995
up €44,995 (+190%), from €23,682 to €68,677
- Taxes +€13,199
up €13,199 (+776%), from €1,701 to €14,900
- Depreciation +€12,286
up €12,286 (+212%), from €5,799 to €18,085
- Financial charges +€2,122
up €2,122 (+149%), from €1,424 to €3,546
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 | €239,081 | €336,359 | +€97,279 | +40.7% |
| Fixed assets | 21/28 | €114,299 | €137,714 | +€23,415 | +20.5% |
| Tangible fixed assets | 22/27 | €114,299 | €137,714 | +€23,415 | +20.5% |
| Plant, machinery and equipment | 23 | €114,299 | €137,714 | +€23,415 | +20.5% |
| Current assets | 29/58 | €124,782 | €198,645 | +€73,863 | +59.2% |
| Stocks and contracts in progress | 3 | €24,700 | €3,600 | -€21,100 | -85.4% |
| Stocks | 30/36 | €24,700 | €3,600 | -€21,100 | -85.4% |
| Amounts receivable within one year | 40/41 | €70,709 | €106,562 | +€35,853 | +50.7% |
| Trade receivables | 40 | €65,897 | €97,064 | +€31,167 | +47.3% |
| Other amounts receivable | 41 | €4,812 | €9,498 | +€4,686 | +97.4% |
| Cash at bank and in hand | 54/58 | €28,860 | €87,699 | +€58,839 | +204% |
| Deferred charges and accrued income | 490/1 | €513 | €784 | +€271 | +52.8% |
| Total equity and liabilities | 10/49 | €239,081 | €336,359 | +€97,279 | +40.7% |
| Equity | 10/15 | €138,997 | €171,175 | +€32,178 | +23.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €20,893 | €45,893 | +€25,000 | +120% |
| Distributable reserves | 133 | €20,893 | €45,893 | +€25,000 | +120% |
| Profit (loss) carried forward | 14 | €98,104 | €105,282 | +€7,178 | +7.3% |
| Amounts payable | 17/49 | €100,084 | €165,184 | +€65,100 | +65.0% |
| Amounts payable after more than one year | 17 | €84,049 | €70,728 | -€13,322 | -15.8% |
| Financial debts | 170/4 | €84,049 | €70,728 | -€13,322 | -15.8% |
| Amounts payable within one year | 42/48 | €16,035 | €94,457 | +€78,422 | +489% |
| Current portion of amounts payable after more than one year | 42 | €12,821 | €13,322 | +€500 | +3.9% |
| Trade debts | 44 | €488 | €67,142 | +€66,654 | +13,661% |
| Suppliers | 440/4 | €488 | €67,142 | +€66,654 | +13,661% |
| Taxes, remuneration and social security | 45 | - | €10,781 | +€10,781 | |
| Taxes | 450/3 | - | €10,781 | +€10,781 | |
| Other amounts payable | 47/48 | €2,726 | €3,213 | +€487 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,799 | €18,085 | +€12,286 | +212% |
| Other operating charges | 640/8 | €456 | €365 | -€91 | -19.9% |
| Gross operating margin | 9900 | €23,682 | €68,677 | +€44,995 | +190% |
| Operating profit (loss) | 9901 | €17,427 | €50,227 | +€32,800 | +188% |
| Financial income | 75/76B | €261 | €397 | +€137 | +52.4% |
| Recurring financial income | 75 | €261 | €397 | +€137 | +52.4% |
| Financial charges | 65/66B | €1,424 | €3,546 | +€2,122 | +149% |
| Recurring financial charges | 65 | €1,424 | €3,546 | +€2,122 | +149% |
| Profit (loss) for the period before taxes | 9903 | €16,264 | €47,078 | +€30,815 | +189% |
| Income taxes | 67/77 | €1,701 | €14,900 | +€13,199 | +776% |
| Profit (loss) for the period | 9904 | €14,563 | €32,178 | +€17,616 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €14,563 | €32,178 | +€17,616 | +121% |
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 28 October 2026 via checked.be.