FRUITHANDEL VAN ROMPAEY: 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.
FRUITHANDEL VAN ROMPAEY
Largest movements
- Cash -€7,648
down €7,648 (-3.6%), from €211,067 to €203,420
mainly Net result for the year (-€7,310) and Tax, wage and social debts (-€7,169)
- Receivables within one year -€5,722
down €5,722 (-13.6%), from €42,006 to €36,284
of which Trade receivables: -€12,015
- Profit (loss) carried forward -€7,310
down €7,310 (-13.6%), from €53,878 to €46,568
- Tax, wage and social debts -€7,169
down €7,169 (-99.9%), from €7,174 to €5
- Gross operating margin +€1,144
up €1,144 (+16.0%), from -€7,135 to -€5,991
- Taxes +€290
new in 2025: €290
- Financial income +€176
up €176 (+18.3%), from €964 to €1,141
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €368,055 | €353,035 | -€15,020 | -4.1% |
| Fixed assets | 21/28 | €4,932 | €3,332 | -€1,600 | -32.4% |
| Tangible fixed assets | 22/27 | €4,932 | €3,332 | -€1,600 | -32.4% |
| Plant, machinery and equipment | 23 | €4,932 | €3,332 | -€1,600 | -32.4% |
| Current assets | 29/58 | €363,123 | €349,703 | -€13,420 | -3.7% |
| Amounts receivable within one year | 40/41 | €42,006 | €36,284 | -€5,722 | -13.6% |
| Trade receivables | 40 | €26,156 | €14,142 | -€12,015 | -45.9% |
| Other amounts receivable | 41 | €15,850 | €22,142 | +€6,293 | +39.7% |
| Current investments | 50/53 | €110,000 | €110,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,067 | €203,420 | -€7,648 | -3.6% |
| Deferred charges and accrued income | 490/1 | €50 | €0 | -€50 | -100% |
| Total equity and liabilities | 10/49 | €368,055 | €353,035 | -€15,020 | -4.1% |
| Equity | 10/15 | €360,057 | €352,747 | -€7,310 | -2.0% |
| Contributions | 10/11 | €89,000 | €89,000 | = | 0.0% |
| Capital | 10 | €89,000 | €89,000 | = | 0.0% |
| Issued capital | 100 | €89,000 | €89,000 | = | 0.0% |
| Reserves | 13 | €217,179 | €217,179 | = | 0.0% |
| Non-distributable reserves | 130/1 | €118,900 | €118,900 | = | 0.0% |
| Legal reserve | 130 | €8,900 | €8,900 | = | 0.0% |
| Own shares acquired | 1312 | €110,000 | €110,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,000 | €33,000 | = | 0.0% |
| Distributable reserves | 133 | €65,279 | €65,279 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,878 | €46,568 | -€7,310 | -13.6% |
| Amounts payable | 17/49 | €7,998 | €288 | -€7,710 | -96.4% |
| Amounts payable within one year | 42/48 | €7,998 | €288 | -€7,710 | -96.4% |
| Trade debts | 44 | €605 | €64 | -€541 | -89.4% |
| Suppliers | 440/4 | €605 | €64 | -€541 | -89.4% |
| Taxes, remuneration and social security | 45 | €7,174 | €5 | -€7,169 | -99.9% |
| Taxes | 450/3 | €7,174 | €5 | -€7,169 | -99.9% |
| Other amounts payable | 47/48 | €219 | €219 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,600 | = | 0.0% |
| Other operating charges | 640/8 | €563 | €528 | -€36 | -6.3% |
| Gross operating margin | 9900 | -€7,135 | -€5,991 | +€1,144 | +16.0% |
| Operating profit (loss) | 9901 | -€9,298 | -€8,119 | +€1,179 | +12.7% |
| Financial income | 75/76B | €964 | €1,141 | +€176 | +18.3% |
| Recurring financial income | 75 | €964 | €1,141 | +€176 | +18.3% |
| Financial charges | 65/66B | €48 | €42 | -€6 | -13.5% |
| Recurring financial charges | 65 | €48 | €42 | -€6 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,382 | -€7,020 | +€1,362 | +16.3% |
| Income taxes | 67/77 | - | €290 | +€290 | |
| Profit (loss) for the period | 9904 | -€8,382 | -€7,310 | +€1,072 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,382 | -€7,310 | +€1,072 | +12.8% |
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 23 October 2026 via checked.be.