FRUITPACKERS: 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
FRUITPACKERS
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€182,833
2024 · €366,935-€184,101
Equity
€897,284
2024 · €716,056+€181,228
Cash
€1.6m
2024 · €56,813+€1.5m
Balance sheet total
€60.9m
2024 · €36.7m+€24.2m
Largest movements
Assets
- Receivables within one year +€15.9m
up €15.9m (+126%), from €12.6m to €28.4m
of which Trade receivables: +€15.7m
- Financial fixed assets +€7.3m
up €7.3m (+37.2%), from €19.7m to €27.0m
- Cash +€1.5m
up €1.5m (+2,711%), from €56,813 to €1.6m
mainly Trade debts (+€24.0m) and Short-term financial debts (+€1.2m)
Equity and liabilities
- Trade debts +€24.0m
up €24.0m (+76.3%), from €31.4m to €55.4m
- Other debts -€1.2m
down €1.2m (-99.5%), from €1.2m to €6,550
- Short-term financial debts +€1.2m
up €1.2m (+37.8%), from €3.1m to €4.2m
Income statement
- Turnover +€49.5m
up €49.5m (+36.4%), from €136.0m to €185.5m
- Goods and materials +€45.7m
up €45.7m (+35.8%), from €127.8m to €173.5m
of which Purchases: +€44.9m
- Services and other goods +€3.6m
up €3.6m (+41.2%), from €8.8m to €12.5m
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
€366,935
Turnover
+€49.5m
Other operating income
+€152,404
Goods and materials
-€45.7m
Services and other goods
-€3.6m
Staff costs
-€221,608
Depreciation
-€37,475
Other operating charges
-€68,640
Other operating items
-€244,503
Financial income
+€435,449
Financial charges
-€427,367
Taxes
+€58,073
Result 2025
€182,833
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
+€7.9m
Investment
-€7.6m
Financing
+€1.2m
Cash 2024
€56,813
From operations (derived)
+€7.9m
Net result for the year
+€182,833
Depreciation
+€218,492
Stocks and contracts
+€223,129
Receivables within one year
-€15.9m
Deferred charges and accrued income
+€309,554
Trade debts
+€24.0m
Tax, wage and social debts
+€109,623
Other debts
-€1.2m
Accrued charges and deferred income
+€27,036
Investment (derived)
-€7.6m
Investment in fixed assets (net)
-€7.6m
Financing
+€1.2m
Short-term financial debts
+€1.2m
Contributions, distributions and other
-€1,605
Cash 2025
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,716,818 | €60,918,997 | +€24.2m | +65.9% |
| Fixed assets | 21/28 | €20,571,757 | €27,910,190 | +€7.3m | +35.7% |
| Tangible fixed assets | 22/27 | €868,414 | €885,571 | +€17,157 | +2.0% |
| Plant, machinery and equipment | 23 | €64,888 | €86,223 | +€21,335 | +32.9% |
| Furniture and vehicles | 24 | €172,777 | €264,847 | +€92,071 | +53.3% |
| Other tangible fixed assets | 26 | €630,750 | €534,501 | -€96,249 | -15.3% |
| Financial fixed assets | 28 | €19,703,343 | €27,024,619 | +€7.3m | +37.2% |
| Affiliated companies | 280/1 | €19,703,343 | €27,024,619 | +€7.3m | +37.2% |
| Amounts receivable | 281 | €19,703,343 | €27,024,619 | +€7.3m | +37.2% |
| Current assets | 29/58 | €16,145,060 | €33,008,806 | +€16.9m | +104% |
| Stocks and contracts in progress | 3 | €2,849,119 | €2,625,990 | -€223,129 | -7.8% |
| Stocks | 30/36 | €2,849,119 | €2,625,990 | -€223,129 | -7.8% |
| Goods purchased for resale | 34 | €2,849,119 | €2,625,990 | -€223,129 | -7.8% |
| Amounts receivable within one year | 40/41 | €12,588,739 | €28,444,858 | +€15.9m | +126% |
| Trade receivables | 40 | €12,307,902 | €28,019,205 | +€15.7m | +128% |
| Other amounts receivable | 41 | €280,837 | €425,653 | +€144,816 | +51.6% |
| Cash at bank and in hand | 54/58 | €56,813 | €1,597,123 | +€1.5m | +2,711% |
| Deferred charges and accrued income | 490/1 | €650,389 | €340,836 | -€309,554 | -47.6% |
| Total equity and liabilities | 10/49 | €36,716,818 | €60,918,997 | +€24.2m | +65.9% |
| Equity | 10/15 | €716,056 | €897,284 | +€181,228 | +25.3% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €188,018 | €370,851 | +€182,833 | +97.2% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €138,018 | €320,851 | +€182,833 | +132% |
| Investment grants | 15 | €28,038 | €26,433 | -€1,605 | -5.7% |
| Amounts payable | 17/49 | €36,000,762 | €60,021,713 | +€24.0m | +66.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €35,933,195 | €59,927,110 | +€24.0m | +66.8% |
| Financial debts | 43 | €3,077,934 | €4,241,583 | +€1.2m | +37.8% |
| Credit institutions | 430/8 | €3,077,934 | €4,241,583 | +€1.2m | +37.8% |
| Trade debts | 44 | €31,404,705 | €55,360,732 | +€24.0m | +76.3% |
| Suppliers | 440/4 | €31,404,705 | €55,360,732 | +€24.0m | +76.3% |
| Taxes, remuneration and social security | 45 | €208,622 | €318,245 | +€109,623 | +52.5% |
| Taxes | 450/3 | €147,668 | €230,405 | +€82,736 | +56.0% |
| Remuneration and social security | 454/9 | €60,954 | €87,840 | +€26,886 | +44.1% |
| Other amounts payable | 47/48 | €1,241,935 | €6,550 | -€1.2m | -99.5% |
| Accrued charges and deferred income | 492/3 | €67,566 | €94,603 | +€27,036 | +40.0% |
| Operating income | 70/76A | €137,523,050 | €186,946,020 | +€49.4m | +35.9% |
| Turnover | 70 | €135,964,970 | €185,480,039 | +€49.5m | +36.4% |
| Other operating income | 74 | €1,313,577 | €1,465,981 | +€152,404 | +11.6% |
| Non-recurring operating income | 76A | €244,503 | €0 | -€244,503 | -100% |
| Operating charges | 60/66A | €137,189,234 | €186,862,460 | +€49.7m | +36.2% |
| Goods for resale, raw materials and consumables | 60 | €127,774,520 | €173,478,782 | +€45.7m | +35.8% |
| Purchases | 600/8 | €128,478,652 | €173,394,398 | +€44.9m | +35.0% |
| Change in stocks: decrease (increase) | 609 | -€704,132 | €84,384 | +€788,516 | |
| Services and other goods | 61 | €8,830,730 | €12,471,972 | +€3.6m | +41.2% |
| Remuneration, social security and pensions | 62 | €389,664 | €611,272 | +€221,608 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,018 | €218,492 | +€37,475 | +20.7% |
| Other operating charges | 640/8 | €13,302 | €81,941 | +€68,640 | +516% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €333,817 | €83,560 | -€250,257 | -75.0% |
| Financial income | 75/76B | €365,268 | €800,717 | +€435,449 | +119% |
| Recurring financial income | 75 | €365,268 | €800,717 | +€435,449 | +119% |
| Income from financial fixed assets | 750 | €363,208 | €742,072 | +€378,864 | +104% |
| Other financial income | 752/9 | €2,060 | €58,645 | +€56,586 | +2,747% |
| Financial charges | 65/66B | €203,664 | €631,031 | +€427,367 | +210% |
| Recurring financial charges | 65 | €203,658 | €253,951 | +€50,293 | +24.7% |
| Debt charges | 650 | €71,378 | €46,481 | -€24,898 | -34.9% |
| Other financial charges | 652/9 | €132,280 | €207,470 | +€75,190 | +56.8% |
| Non-recurring financial charges | 66B | €6 | €377,080 | +€377,074 | +6,284,567% |
| Profit (loss) for the period before taxes | 9903 | €495,420 | €253,246 | -€242,175 | -48.9% |
| Income taxes | 67/77 | €128,486 | €70,413 | -€58,073 | -45.2% |
| Taxes | 670/3 | €128,486 | €70,413 | -€58,073 | -45.2% |
| Profit (loss) for the period | 9904 | €366,935 | €182,833 | -€184,101 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €366,935 | €182,833 | -€184,101 | -50.2% |
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 17 October 2026 via checked.be.