Fruithandel-Sebrechts: what changed
Two fiscal 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-Sebrechts
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€72,832
2024 · €49,711+€23,121
Equity
€932,764
2024 · €1.5m-€565,238
Cash
€426,858
2024 · €571,894-€145,036
Balance sheet total
€2.6m
2024 · €3.2m-€586,803
Largest movements
Assets
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash -€145,036
down €145,036 (-25.4%), from €571,894 to €426,858
mainly Contributions, distributions and other (-€638,070) and Investment in fixed assets (net) (-€300,578)
- Tangible fixed assets -€75,611
down €75,611 (-5.3%), from €1.4m to €1.4m
of which Other tangible fixed assets: -€98,990
- Receivables within one year -€53,019
down €53,019 (-8.4%), from €628,408 to €575,389
of which Trade receivables: -€33,019
Equity and liabilities
- Reserves -€565,270
down €565,270 (-39.4%), from €1.4m to €870,435
Income statement
- Gross operating margin +€99,390
up €99,390 (+7.7%), from €1.3m to €1.4m
- Write-downs +€28,071
new in 2025: €28,071
- Staff costs +€27,397
up €27,397 (+3.4%), from €813,092 to €840,489
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
€49,711
Gross operating margin
+€99,390
Staff costs
-€27,397
Depreciation
-€7,611
Write-downs
-€28,071
Other operating charges
+€877
Other operating items
-€15,853
Financial income
+€2,162
Financial charges
-€1,153
Taxes
+€776
Result 2025
€72,832
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.
From operations
+€501,840
Investment
-€578
Financing
-€646,298
Cash 2024
€571,894
From operations (derived)
+€501,840
Net result for the year
+€72,832
Depreciation
+€388,947
Smaller working-capital items
+€379
Receivables within one year
+€53,019
Trade debts
-€12,788
Tax, wage and social debts
-€4,153
Other debts
+€3,604
Investment (derived)
-€578
Investment in fixed assets (net)
-€300,578
Current investments
+€300,000
Financing
-€646,298
Debts after one year
-€15,443
Current portion of long-term debt
+€19,073
Short-term financial debts
-€11,857
Contributions, distributions and other
-€638,070
Cash 2025
€426,858
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,211,791 | €2,624,988 | -€586,803 | -18.3% |
| Fixed assets | 21/28 | €1,531,612 | €1,443,243 | -€88,369 | -5.8% |
| Intangible fixed assets | 21 | €66,495 | €53,532 | -€12,963 | -19.5% |
| Tangible fixed assets | 22/27 | €1,434,413 | €1,358,801 | -€75,611 | -5.3% |
| Land and buildings | 22 | €1,143 | - | -€1,143 | |
| Plant, machinery and equipment | 23 | €70,464 | €65,066 | -€5,398 | -7.7% |
| Furniture and vehicles | 24 | €451,234 | €481,154 | +€29,920 | +6.6% |
| Other tangible fixed assets | 26 | €911,572 | €812,582 | -€98,990 | -10.9% |
| Financial fixed assets | 28 | €30,704 | €30,909 | +€205 | +0.7% |
| Current assets | 29/58 | €1,680,179 | €1,181,745 | -€498,434 | -29.7% |
| Stocks and contracts in progress | 3 | €120,022 | €118,552 | -€1,471 | -1.2% |
| Stocks | 30/36 | €120,022 | €118,552 | -€1,471 | -1.2% |
| Amounts receivable within one year | 40/41 | €628,408 | €575,389 | -€53,019 | -8.4% |
| Trade receivables | 40 | €548,408 | €515,389 | -€33,019 | -6.0% |
| Other amounts receivable | 41 | €80,000 | €60,000 | -€20,000 | -25.0% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €571,894 | €426,858 | -€145,036 | -25.4% |
| Deferred charges and accrued income | 490/1 | €59,855 | €60,947 | +€1,092 | +1.8% |
| Total equity and liabilities | 10/49 | €3,211,791 | €2,624,988 | -€586,803 | -18.3% |
| Equity | 10/15 | €1,498,001 | €932,764 | -€565,238 | -37.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €1,435,705 | €870,435 | -€565,270 | -39.4% |
| Distributable reserves | 133 | €1,435,705 | €870,435 | -€565,270 | -39.4% |
| Profit (loss) carried forward | 14 | €2,297 | €2,329 | +€32 | +1.4% |
| Amounts payable | 17/49 | €1,713,790 | €1,692,224 | -€21,565 | -1.3% |
| Amounts payable after more than one year | 17 | €357,081 | €341,638 | -€15,443 | -4.3% |
| Financial debts | 170/4 | €357,081 | €341,638 | -€15,443 | -4.3% |
| Amounts payable within one year | 42/48 | €1,356,708 | €1,350,587 | -€6,122 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €205,243 | €224,316 | +€19,073 | +9.3% |
| Financial debts | 43 | €11,857 | - | -€11,857 | |
| Credit institutions | 430/8 | €11,857 | - | -€11,857 | |
| Trade debts | 44 | €979,135 | €966,346 | -€12,788 | -1.3% |
| Suppliers | 440/4 | €979,135 | €966,346 | -€12,788 | -1.3% |
| Taxes, remuneration and social security | 45 | €144,165 | €140,013 | -€4,153 | -2.9% |
| Taxes | 450/3 | €57,266 | €51,252 | -€6,014 | -10.5% |
| Remuneration and social security | 454/9 | €86,899 | €88,761 | +€1,862 | +2.1% |
| Other amounts payable | 47/48 | €16,308 | €19,912 | +€3,604 | +22.1% |
| Non-recurring operating income | 76A | €17,769 | - | -€17,769 | |
| Remuneration, social security and pensions | 62 | €813,092 | €840,489 | +€27,397 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €381,337 | €388,947 | +€7,611 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €28,071 | +€28,071 | |
| Other operating charges | 640/8 | €12,006 | €11,128 | -€877 | -7.3% |
| Non-recurring operating charges | 66A | €403 | €16,256 | +€15,853 | +3936.0% |
| Gross operating margin | 9900 | €1,294,781 | €1,394,171 | +€99,390 | +7.7% |
| Operating profit (loss) | 9901 | €87,945 | €109,280 | +€21,335 | +24.3% |
| Financial income | 75/76B | €4,403 | €6,565 | +€2,162 | +49.1% |
| Recurring financial income | 75 | €4,403 | €6,565 | +€2,162 | +49.1% |
| Financial charges | 65/66B | €19,938 | €21,091 | +€1,153 | +5.8% |
| Recurring financial charges | 65 | €19,938 | €21,091 | +€1,153 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €72,409 | €94,754 | +€22,345 | +30.9% |
| Income taxes | 67/77 | €22,698 | €21,922 | -€776 | -3.4% |
| Profit (loss) for the period | 9904 | €49,711 | €72,832 | +€23,121 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,711 | €72,832 | +€23,121 | +46.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.