FRESH PRODUCED SERVICES: 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 PRODUCED SERVICES
Largest movements
- Stocks and contracts -€48,369
down €48,369 (-34.9%), from €138,719 to €90,350
- Receivables within one year -€10,749
down €10,749 (-13.5%), from €79,456 to €68,707
of which Trade receivables: -€20,088
- Financial fixed assets +€3,750
up €3,750 (+114%), from €3,285 to €7,035
- Profit (loss) carried forward -€47,641
down €47,641 (-26.5%), from €179,622 to €131,982
- Trade debts -€11,968
down €11,968 (-17.8%), from €67,212 to €55,243
- Tax, wage and social debts +€4,627
up €4,627 (+34,271%), from €14 to €4,640
of which Remuneration and social security: +€4,627
- Gross operating margin +€36,576
up €36,576 (+51.3%), from -€71,265 to -€34,689
- Taxes -€8,049
no longer reported in 2024 (was €8,049)
- Other operating charges +€2,416
up €2,416 (+49.8%), from €4,847 to €7,262
- Financial charges +€1,432
up €1,432 (+41.5%), from €3,452 to €4,884
- Depreciation -€754
down €754 (-65.1%), from €1,158 to €404
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,907 | €199,925 | -€54,982 | -21.6% |
| Fixed assets | 21/28 | €3,959 | €7,305 | +€3,346 | +84.5% |
| Tangible fixed assets | 22/27 | €674 | €270 | -€404 | -60.0% |
| Furniture and vehicles | 24 | €674 | €270 | -€404 | -60.0% |
| Financial fixed assets | 28 | €3,285 | €7,035 | +€3,750 | +114% |
| Current assets | 29/58 | €250,948 | €192,620 | -€58,328 | -23.2% |
| Stocks and contracts in progress | 3 | €138,719 | €90,350 | -€48,369 | -34.9% |
| Stocks | 30/36 | €138,719 | €90,350 | -€48,369 | -34.9% |
| Amounts receivable within one year | 40/41 | €79,456 | €68,707 | -€10,749 | -13.5% |
| Trade receivables | 40 | €43,786 | €23,697 | -€20,088 | -45.9% |
| Other amounts receivable | 41 | €35,671 | €45,010 | +€9,339 | +26.2% |
| Cash at bank and in hand | 54/58 | €31,727 | €32,247 | +€520 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,046 | €1,316 | +€270 | +25.8% |
| Total equity and liabilities | 10/49 | €254,907 | €199,925 | -€54,982 | -21.6% |
| Equity | 10/15 | €187,682 | €140,042 | -€47,641 | -25.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €179,622 | €131,982 | -€47,641 | -26.5% |
| Amounts payable | 17/49 | €67,225 | €59,883 | -€7,342 | -10.9% |
| Amounts payable within one year | 42/48 | €67,225 | €59,883 | -€7,342 | -10.9% |
| Trade debts | 44 | €67,212 | €55,243 | -€11,968 | -17.8% |
| Suppliers | 440/4 | €67,212 | €55,243 | -€11,968 | -17.8% |
| Taxes, remuneration and social security | 45 | €14 | €4,640 | +€4,627 | +34,271% |
| Taxes | 450/3 | €14 | €14 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €4,627 | +€4,627 | |
| Remuneration, social security and pensions | 62 | €127 | €402 | +€275 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,158 | €404 | -€754 | -65.1% |
| Other operating charges | 640/8 | €4,847 | €7,262 | +€2,416 | +49.8% |
| Gross operating margin | 9900 | -€71,265 | -€34,689 | +€36,576 | +51.3% |
| Operating profit (loss) | 9901 | -€77,397 | -€42,758 | +€34,639 | +44.8% |
| Financial income | 75/76B | €287 | €1 | -€286 | -99.5% |
| Recurring financial income | 75 | €287 | €1 | -€286 | -99.5% |
| Financial charges | 65/66B | €3,452 | €4,884 | +€1,432 | +41.5% |
| Recurring financial charges | 65 | €3,452 | €4,884 | +€1,432 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€80,562 | -€47,641 | +€32,921 | +40.9% |
| Income taxes | 67/77 | €8,049 | - | -€8,049 | |
| Profit (loss) for the period | 9904 | -€88,610 | -€47,641 | +€40,970 | +46.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,610 | -€47,641 | +€40,970 | +46.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.