FRUITHANDEL ROELANDT: 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
FRUITHANDEL ROELANDT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€503,990
2024 · €501,954+€2,036
Equity
€3.2m
2024 · €2.7m+€526,829
Cash
€779,166
2024 · €693,677+€85,489
Balance sheet total
€4.5m
2024 · €4.0m+€521,593
Largest movements
Assets
- Financial fixed assets +€352,260
up €352,260 (+39.1%), from €901,517 to €1.3m
- Receivables within one year +€129,694
up €129,694 (+15.1%), from €857,048 to €986,742
of which Trade receivables: +€130,231
- Cash +€85,489
up €85,489 (+12.3%), from €693,677 to €779,166
mainly Net result for the year (+€503,990) and Depreciation (+€99,067)
Equity and liabilities
- Reserves +€1.5m
up €1.5m (+83.6%), from €1.7m to €3.2m
- Profit (loss) carried forward -€953,414
no longer reported in 2025 (was €953,414)
- Other debts -€71,572
down €71,572 (-34.0%), from €210,347 to €138,775
- Tax, wage and social debts +€55,676
up €55,676 (+68.2%), from €81,680 to €137,356
of which Taxes: +€50,088
- Trade debts +€55,367
up €55,367 (+6.6%), from €835,906 to €891,273
Income statement
- Financial income +€55,813
up €55,813 (+2,365%), from €2,360 to €58,173
- Write-downs +€40,433
up €40,433, from -€8,066 to €32,367
- Gross operating margin +€33,720
up €33,720 (+3.1%), from €1.1m to €1.1m
- Depreciation +€20,317
up €20,317 (+25.8%), from €78,750 to €99,067
- Staff costs +€14,591
up €14,591 (+4.9%), from €296,199 to €310,790
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
€501,954
Gross operating margin
+€33,720
Staff costs
-€14,591
Depreciation
-€20,317
Write-downs
-€40,433
Other operating charges
+€7,333
Other operating items
+€5,140
Financial income
+€55,813
Financial charges
-€13,313
Taxes
-€11,869
Deferred taxes and other
+€553
Result 2025
€503,990
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
+€521,817
Investment
-€406,847
Financing
-€29,482
Cash 2024
€693,677
From operations (derived)
+€521,817
Net result for the year
+€503,990
Depreciation
+€99,067
Stocks and contracts
+€1,309
Receivables within one year
-€129,694
Deferred charges and accrued income
+€60
Provisions
+€7,613
Trade debts
+€55,367
Tax, wage and social debts
+€55,676
Other debts
-€71,572
Investment (derived)
-€406,847
Investment in fixed assets (net)
-€406,847
Financing
-€29,482
Debts after one year
-€53,416
Current portion of long-term debt
+€891
Short-term financial debts
+€204
Contributions, distributions and other
+€22,839
Cash 2025
€779,166
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,977,159 | €4,498,752 | +€521,593 | +13.1% |
| Fixed assets | 21/28 | €1,739,005 | €2,046,784 | +€307,780 | +17.7% |
| Tangible fixed assets | 22/27 | €837,487 | €793,007 | -€44,480 | -5.3% |
| Land and buildings | 22 | €25,552 | €25,345 | -€207 | -0.8% |
| Plant, machinery and equipment | 23 | €224,706 | €225,413 | +€707 | +0.3% |
| Furniture and vehicles | 24 | €118,647 | €101,233 | -€17,414 | -14.7% |
| Other tangible fixed assets | 26 | €468,582 | €441,017 | -€27,566 | -5.9% |
| Financial fixed assets | 28 | €901,517 | €1,253,777 | +€352,260 | +39.1% |
| Current assets | 29/58 | €2,238,155 | €2,451,968 | +€213,813 | +9.6% |
| Amounts receivable after more than one year | 29 | €575,000 | €575,000 | = | 0.0% |
| Other amounts receivable | 291 | €575,000 | €575,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €39,885 | €38,576 | -€1,309 | -3.3% |
| Stocks | 30/36 | €39,885 | €38,576 | -€1,309 | -3.3% |
| Amounts receivable within one year | 40/41 | €857,048 | €986,742 | +€129,694 | +15.1% |
| Trade receivables | 40 | €840,660 | €970,891 | +€130,231 | +15.5% |
| Other amounts receivable | 41 | €16,388 | €15,851 | -€537 | -3.3% |
| Cash at bank and in hand | 54/58 | €693,677 | €779,166 | +€85,489 | +12.3% |
| Deferred charges and accrued income | 490/1 | €72,545 | €72,485 | -€60 | -0.1% |
| Total equity and liabilities | 10/49 | €3,977,159 | €4,498,752 | +€521,593 | +13.1% |
| Equity | 10/15 | €2,715,170 | €3,241,999 | +€526,829 | +19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,743,156 | €3,200,560 | +€1.5m | +83.6% |
| Distributable reserves | 133 | €1,743,156 | €3,200,560 | +€1.5m | +83.6% |
| Profit (loss) carried forward | 14 | €953,414 | - | -€953,414 | |
| Investment grants | 15 | - | €22,839 | +€22,839 | |
| Provisions and deferred taxes | 16 | - | €7,613 | +€7,613 | |
| Deferred taxes | 168 | - | €7,613 | +€7,613 | |
| Amounts payable | 17/49 | €1,261,989 | €1,249,140 | -€12,850 | -1.0% |
| Amounts payable after more than one year | 17 | €80,462 | €27,046 | -€53,416 | -66.4% |
| Financial debts | 170/4 | €80,462 | €27,046 | -€53,416 | -66.4% |
| Amounts payable within one year | 42/48 | €1,181,527 | €1,222,093 | +€40,566 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €52,525 | €53,416 | +€891 | +1.7% |
| Financial debts | 43 | €1,069 | €1,273 | +€204 | +19.1% |
| Credit institutions | 430/8 | €1,069 | €1,273 | +€204 | +19.1% |
| Trade debts | 44 | €835,906 | €891,273 | +€55,367 | +6.6% |
| Suppliers | 440/4 | €835,906 | €891,273 | +€55,367 | +6.6% |
| Taxes, remuneration and social security | 45 | €81,680 | €137,356 | +€55,676 | +68.2% |
| Taxes | 450/3 | €36,605 | €86,693 | +€50,088 | +137% |
| Remuneration and social security | 454/9 | €45,075 | €50,663 | +€5,589 | +12.4% |
| Other amounts payable | 47/48 | €210,347 | €138,775 | -€71,572 | -34.0% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €296,199 | €310,790 | +€14,591 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,750 | €99,067 | +€20,317 | +25.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,066 | €32,367 | +€40,433 | |
| Other operating charges | 640/8 | €13,816 | €6,483 | -€7,333 | -53.1% |
| Non-recurring operating charges | 66A | €5,140 | - | -€5,140 | |
| Gross operating margin | 9900 | €1,077,118 | €1,110,838 | +€33,720 | +3.1% |
| Operating profit (loss) | 9901 | €691,280 | €662,132 | -€29,148 | -4.2% |
| Financial income | 75/76B | €2,360 | €58,173 | +€55,813 | +2,365% |
| Recurring financial income | 75 | €2,360 | €58,173 | +€55,813 | +2,365% |
| Financial charges | 65/66B | €3,526 | €16,839 | +€13,313 | +378% |
| Recurring financial charges | 65 | €3,526 | €16,839 | +€13,313 | +378% |
| Profit (loss) for the period before taxes | 9903 | €690,115 | €703,466 | +€13,351 | +1.9% |
| Transfer from deferred taxes | 780 | - | €553 | +€553 | |
| Income taxes | 67/77 | €188,160 | €200,029 | +€11,869 | +6.3% |
| Profit (loss) for the period | 9904 | €501,954 | €503,990 | +€2,036 | +0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €501,954 | €503,990 | +€2,036 | +0.4% |
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 29 October 2026 via checked.be.