FRUITHANDEL VH: 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.
FRUITHANDEL VH
Largest movements
- Receivables within one year -€52,838
down €52,838 (-69.8%), from €75,678 to €22,840
of which Trade receivables: -€54,058
- Tangible fixed assets -€32,252
down €32,252 (-9.6%), from €335,677 to €303,424
of which Land and buildings: -€22,382
- Cash -€11,975
down €11,975 (-89.2%), from €13,430 to €1,455
mainly Trade debts (-€56,521) and Current portion of long-term debt (-€25,690)
- Deferred charges and accrued income +€6,219
up €6,219 (+516.8%), from €1,203 to €7,423
- Trade debts -€56,521
down €56,521 (-91.0%), from €62,097 to €5,575
- Current portion of long-term debt -€25,690
down €25,690 (-50.5%), from €50,919 to €25,229
- Debts after one year -€25,229
down €25,229 (-10.8%), from €233,253 to €208,024
- Short-term financial debts +€10,667
up €10,667 (+70.7%), from €15,091 to €25,759
- Other debts +€10,000
up €10,000 (+19.3%), from €51,783 to €61,783
- Gross operating margin -€4,948
down €4,948 (-3.1%), from €160,560 to €155,612
- Staff costs -€2,396
down €2,396 (-2.1%), from €116,192 to €113,796
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 | €452,511 | €361,695 | -€90,816 | -20.1% |
| Fixed assets | 21/28 | €336,180 | €303,928 | -€32,252 | -9.6% |
| Tangible fixed assets | 22/27 | €335,677 | €303,424 | -€32,252 | -9.6% |
| Land and buildings | 22 | €277,416 | €255,034 | -€22,382 | -8.1% |
| Plant, machinery and equipment | 23 | €15 | €0 | -€15 | -100.0% |
| Furniture and vehicles | 24 | €58,246 | €48,390 | -€9,855 | -16.9% |
| Financial fixed assets | 28 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €116,331 | €57,767 | -€58,564 | -50.3% |
| Stocks and contracts in progress | 3 | €26,020 | €26,050 | +€30 | +0.1% |
| Stocks | 30/36 | €26,020 | €26,050 | +€30 | +0.1% |
| Amounts receivable within one year | 40/41 | €75,678 | €22,840 | -€52,838 | -69.8% |
| Trade receivables | 40 | €73,868 | €19,810 | -€54,058 | -73.2% |
| Other amounts receivable | 41 | €1,810 | €3,030 | +€1,220 | +67.4% |
| Cash at bank and in hand | 54/58 | €13,430 | €1,455 | -€11,975 | -89.2% |
| Deferred charges and accrued income | 490/1 | €1,203 | €7,423 | +€6,219 | +516.8% |
| Total equity and liabilities | 10/49 | €452,511 | €361,695 | -€90,816 | -20.1% |
| Equity | 10/15 | €38,600 | €34,616 | -€3,984 | -10.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €34,536 | €34,536 | = | 0.0% |
| Tax-exempt reserves | 132 | €122 | €122 | = | 0.0% |
| Distributable reserves | 133 | €34,413 | €34,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,486 | -€18,470 | -€3,984 | -27.5% |
| Amounts payable | 17/49 | €413,911 | €327,080 | -€86,832 | -21.0% |
| Amounts payable after more than one year | 17 | €233,253 | €208,024 | -€25,229 | -10.8% |
| Financial debts | 170/4 | €233,253 | €208,024 | -€25,229 | -10.8% |
| Amounts payable within one year | 42/48 | €180,178 | €119,055 | -€61,123 | -33.9% |
| Current portion of amounts payable after more than one year | 42 | €50,919 | €25,229 | -€25,690 | -50.5% |
| Financial debts | 43 | €15,091 | €25,759 | +€10,667 | +70.7% |
| Credit institutions | 430/8 | €15,091 | €25,759 | +€10,667 | +70.7% |
| Trade debts | 44 | €62,097 | €5,575 | -€56,521 | -91.0% |
| Suppliers | 440/4 | €62,097 | €5,575 | -€56,521 | -91.0% |
| Taxes, remuneration and social security | 45 | €288 | €709 | +€422 | +146.5% |
| Taxes | 450/3 | €288 | €709 | +€422 | +146.5% |
| Other amounts payable | 47/48 | €51,783 | €61,783 | +€10,000 | +19.3% |
| Accrued charges and deferred income | 492/3 | €480 | €0 | -€480 | -100.0% |
| Remuneration, social security and pensions | 62 | €116,192 | €113,796 | -€2,396 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,644 | €32,252 | -€392 | -1.2% |
| Other operating charges | 640/8 | €3,969 | €4,466 | +€497 | +12.5% |
| Gross operating margin | 9900 | €160,560 | €155,612 | -€4,948 | -3.1% |
| Operating profit (loss) | 9901 | €7,754 | €5,098 | -€2,656 | -34.3% |
| Financial income | 75/76B | €947 | €0 | -€947 | -100.0% |
| Recurring financial income | 75 | €947 | €0 | -€947 | -100.0% |
| Financial charges | 65/66B | €8,235 | €9,083 | +€848 | +10.3% |
| Recurring financial charges | 65 | €8,235 | €9,083 | +€848 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €466 | -€3,984 | -€4,451 | |
| Profit (loss) for the period | 9904 | €466 | -€3,984 | -€4,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €466 | -€3,984 | -€4,451 |
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 1 October 2026 via checked.be.