Fruitbedrijf BAERTS: what changed
Fruitbedrijf BAERTS
Largest movements
- Cash +€46,820
up €46,820 (+48.0%), from €97,632 to €144,452
mainly Net result for the year (+€133,179) and Depreciation (+€20,774)
- Stocks and contracts +€35,948
up €35,948 (+24.0%), from €149,642 to €185,590
- Receivables within one year +€33,447
up €33,447 (+83.8%), from €39,918 to €73,365
of which Trade receivables: +€35,258
- Profit (loss) carried forward +€133,179
up €133,179 (+127%), from €105,094 to €238,274
- Other debts -€13,467
down €13,467 (-3.3%), from €408,343 to €394,876
- Tax, wage and social debts +€11,791
up €11,791 (+43.3%), from €27,222 to €39,013
of which Taxes: +€11,863
- Debts after one year -€7,863
no longer reported in 2025 (was €7,863)
- Gross operating margin +€205,975
up €205,975 (+302%), from €68,308 to €274,283
- Taxes +€46,691
up €46,691 (+9,221%), from €506 to €47,197
- Staff costs +€37,142
up €37,142 (+92.4%), from €40,191 to €77,334
- Financial income +€6,553
up €6,553 (+712%), from €921 to €7,474
of which Non-recurring financial income: +€6,457
- Financial charges -€3,043
down €3,043 (-84.2%), from €3,614 to €571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €584,019 | €708,069 | +€124,050 | +21.2% |
| Fixed assets | 21/28 | €286,321 | €293,199 | +€6,878 | +2.4% |
| Tangible fixed assets | 22/27 | €283,324 | €290,266 | +€6,942 | +2.5% |
| Land and buildings | 22 | €251,906 | €239,610 | -€12,296 | -4.9% |
| Plant, machinery and equipment | 23 | €31,418 | €32,768 | +€1,351 | +4.3% |
| Furniture and vehicles | 24 | - | €17,887 | +€17,887 | |
| Financial fixed assets | 28 | €2,997 | €2,934 | -€64 | -2.1% |
| Current assets | 29/58 | €297,698 | €414,870 | +€117,172 | +39.4% |
| Stocks and contracts in progress | 3 | €149,642 | €185,590 | +€35,948 | +24.0% |
| Stocks | 30/36 | €149,642 | €185,590 | +€35,948 | +24.0% |
| Amounts receivable within one year | 40/41 | €39,918 | €73,365 | +€33,447 | +83.8% |
| Trade receivables | 40 | €13,476 | €48,734 | +€35,258 | +262% |
| Other amounts receivable | 41 | €26,442 | €24,631 | -€1,811 | -6.8% |
| Cash at bank and in hand | 54/58 | €97,632 | €144,452 | +€46,820 | +48.0% |
| Deferred charges and accrued income | 490/1 | €10,505 | €11,462 | +€957 | +9.1% |
| Total equity and liabilities | 10/49 | €584,019 | €708,069 | +€124,050 | +21.2% |
| Equity | 10/15 | €126,811 | €259,990 | +€133,179 | +105% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,117 | €3,117 | = | 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% |
| Distributable reserves | 133 | €1,257 | €1,257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,094 | €238,274 | +€133,179 | +127% |
| Amounts payable | 17/49 | €457,208 | €448,079 | -€9,129 | -2.0% |
| Amounts payable after more than one year | 17 | €7,863 | - | -€7,863 | |
| Financial debts | 170/4 | €7,863 | - | -€7,863 | |
| Amounts payable within one year | 42/48 | €449,345 | €448,079 | -€1,266 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €13,780 | €10,603 | -€3,177 | -23.1% |
| Trade debts | 44 | - | €3,587 | +€3,587 | |
| Suppliers | 440/4 | - | €3,587 | +€3,587 | |
| Taxes, remuneration and social security | 45 | €27,222 | €39,013 | +€11,791 | +43.3% |
| Taxes | 450/3 | €25,482 | €37,345 | +€11,863 | +46.6% |
| Remuneration and social security | 454/9 | €1,740 | €1,668 | -€72 | -4.1% |
| Other amounts payable | 47/48 | €408,343 | €394,876 | -€13,467 | -3.3% |
| Remuneration, social security and pensions | 62 | €40,191 | €77,334 | +€37,142 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,009 | €20,774 | +€1,765 | +9.3% |
| Other operating charges | 640/8 | €5,031 | €2,701 | -€2,329 | -46.3% |
| Gross operating margin | 9900 | €68,308 | €274,283 | +€205,975 | +302% |
| Operating profit (loss) | 9901 | €4,077 | €173,473 | +€169,396 | +4,154% |
| Financial income | 75/76B | €921 | €7,474 | +€6,553 | +712% |
| Recurring financial income | 75 | €921 | €1,017 | +€96 | +10.4% |
| Non-recurring financial income | 76B | - | €6,457 | +€6,457 | |
| Financial charges | 65/66B | €3,614 | €571 | -€3,043 | -84.2% |
| Recurring financial charges | 65 | €3,614 | €571 | -€3,043 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €1,384 | €180,376 | +€178,992 | +12,933% |
| Income taxes | 67/77 | €506 | €47,197 | +€46,691 | +9,221% |
| Profit (loss) for the period | 9904 | €878 | €133,179 | +€132,302 | +15,075% |
| Profit (loss) for the period to be appropriated | 9905 | €878 | €133,179 | +€132,302 | +15,075% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.