FreshPlanet: 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.
FreshPlanet
Largest movements
- Receivables within one year +€472,449
up €472,449 (+41.5%), from €1.1m to €1.6m
of which Trade receivables: +€601,976
- Cash -€138,113
down €138,113 (-39.8%), from €347,036 to €208,923
mainly Receivables within one year (-€472,449) and Tax, wage and social debts (-€52,000)
- Deferred charges and accrued income -€55,070
no longer reported in 2025 (was €55,070)
- Trade debts +€240,385
up €240,385 (+19.2%), from €1.3m to €1.5m
- Reserves +€64,865
up €64,865 (+38.0%), from €170,535 to €235,399
of which Distributable reserves: +€65,485
- Tax, wage and social debts -€52,000
down €52,000 (-89.3%), from €58,255 to €6,255
- Current portion of long-term debt +€50,221
up €50,221 (+200.9%), from €25,000 to €75,221
- Debts after one year -€25,008
down €25,008 (-52.2%), from €47,917 to €22,909
- Gross operating margin -€9,189
down €9,189 (-6.0%), from €153,311 to €144,123
- Depreciation -€8,378
down €8,378 (-15.8%), from €53,119 to €44,741
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.
Cash bridge derived
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 | €1,730,133 | €1,995,658 | +€265,525 | +15.3% |
| Fixed assets | 21/28 | €134,636 | €120,896 | -€13,741 | -10.2% |
| Tangible fixed assets | 22/27 | €134,636 | €120,896 | -€13,741 | -10.2% |
| Plant, machinery and equipment | 23 | €2,455 | €855 | -€1,600 | -65.2% |
| Furniture and vehicles | 24 | €132,182 | €120,041 | -€12,141 | -9.2% |
| Current assets | 29/58 | €1,595,497 | €1,874,762 | +€279,265 | +17.5% |
| Stocks and contracts in progress | 3 | €56,000 | €56,000 | = | 0.0% |
| Stocks | 30/36 | €56,000 | €56,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,137,390 | €1,609,839 | +€472,449 | +41.5% |
| Trade receivables | 40 | €936,828 | €1,538,804 | +€601,976 | +64.3% |
| Other amounts receivable | 41 | €200,562 | €71,035 | -€129,527 | -64.6% |
| Cash at bank and in hand | 54/58 | €347,036 | €208,923 | -€138,113 | -39.8% |
| Deferred charges and accrued income | 490/1 | €55,070 | - | -€55,070 | |
| Total equity and liabilities | 10/49 | €1,730,133 | €1,995,658 | +€265,525 | +15.3% |
| Equity | 10/15 | €301,799 | €366,664 | +€64,865 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €170,535 | €235,399 | +€64,865 | +38.0% |
| Non-distributable reserves | 130/1 | €620 | - | -€620 | |
| Reserves not available under the articles | 1311 | €620 | - | -€620 | |
| Distributable reserves | 133 | €169,915 | €235,399 | +€65,485 | +38.5% |
| Profit (loss) carried forward | 14 | €125,065 | €125,065 | = | 0.0% |
| Amounts payable | 17/49 | €1,428,334 | €1,628,994 | +€200,660 | +14.0% |
| Amounts payable after more than one year | 17 | €47,917 | €22,909 | -€25,008 | -52.2% |
| Financial debts | 170/4 | €47,917 | €22,909 | -€25,008 | -52.2% |
| Amounts payable within one year | 42/48 | €1,356,032 | €1,606,085 | +€250,053 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €75,221 | +€50,221 | +200.9% |
| Trade debts | 44 | €1,250,432 | €1,490,817 | +€240,385 | +19.2% |
| Suppliers | 440/4 | €1,250,432 | €1,490,817 | +€240,385 | +19.2% |
| Taxes, remuneration and social security | 45 | €58,255 | €6,255 | -€52,000 | -89.3% |
| Taxes | 450/3 | €58,255 | €6,255 | -€52,000 | -89.3% |
| Other amounts payable | 47/48 | €22,344 | €33,792 | +€11,448 | +51.2% |
| Accrued charges and deferred income | 492/3 | €24,385 | - | -€24,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,119 | €44,741 | -€8,378 | -15.8% |
| Gross operating margin | 9900 | €153,311 | €144,123 | -€9,189 | -6.0% |
| Operating profit (loss) | 9901 | €100,192 | €99,382 | -€810 | -0.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,836 | €3,263 | +€427 | +15.0% |
| Recurring financial charges | 65 | €2,836 | €3,263 | +€427 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €97,356 | €96,120 | -€1,237 | -1.3% |
| Income taxes | 67/77 | €32,586 | €31,255 | -€1,331 | -4.1% |
| Profit (loss) for the period | 9904 | €64,771 | €64,865 | +€94 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,771 | €64,865 | +€94 | +0.1% |
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 10 October 2026 via checked.be.