GESO FRUIT: 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.
GESO FRUIT
Largest movements
- Tangible fixed assets -€27,482
down €27,482 (-4.9%), from €561,426 to €533,945
- Stocks and contracts -€18,622
no longer reported in 2024 (was €18,622)
- Cash +€8,475
up €8,475 (+20.4%), from €41,599 to €50,074
mainly Depreciation (+€64,465) and Current portion of long-term debt (+€23,975)
- Debts after one year -€50,687
down €50,687 (-14.3%), from €353,551 to €302,864
- Current portion of long-term debt +€23,975
up €23,975 (+45.6%), from €52,555 to €76,529
- Trade debts -€16,657
down €16,657 (-29.9%), from €55,701 to €39,044
- Profit (loss) carried forward +€7,506
no longer reported in 2024 (was -€7,506)
- Financial income +€16,717
up €16,717 (+26,281%), from €64 to €16,781
- Other operating charges -€1,983
down €1,983 (-38.2%), from €5,194 to €3,211
- Gross operating margin +€1,863
up €1,863 (+2.7%), from €70,047 to €71,910
- Financial charges +€1,764
up €1,764 (+19.2%), from €9,198 to €10,962
- Depreciation +€1,241
up €1,241 (+2.0%), from €63,224 to €64,465
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €647,350 | €615,195 | -€32,155 | -5.0% |
| Fixed assets | 21/28 | €561,426 | €533,982 | -€27,445 | -4.9% |
| Tangible fixed assets | 22/27 | €561,426 | €533,945 | -€27,482 | -4.9% |
| Land and buildings | 22 | €512,204 | €505,172 | -€7,032 | -1.4% |
| Plant, machinery and equipment | 23 | €27,495 | €15,870 | -€11,625 | -42.3% |
| Furniture and vehicles | 24 | €15,227 | €6,903 | -€8,325 | -54.7% |
| Other tangible fixed assets | 26 | €6,500 | €6,000 | -€500 | -7.7% |
| Financial fixed assets | 28 | - | €37 | +€37 | |
| Current assets | 29/58 | €85,923 | €81,213 | -€4,710 | -5.5% |
| Stocks and contracts in progress | 3 | €18,622 | - | -€18,622 | |
| Stocks | 30/36 | €18,622 | - | -€18,622 | |
| Amounts receivable within one year | 40/41 | €23,602 | €27,992 | +€4,391 | +18.6% |
| Other amounts receivable | 41 | €23,602 | €27,992 | +€4,391 | +18.6% |
| Cash at bank and in hand | 54/58 | €41,599 | €50,074 | +€8,475 | +20.4% |
| Deferred charges and accrued income | 490/1 | €2,100 | €3,147 | +€1,047 | +49.8% |
| Total equity and liabilities | 10/49 | €647,350 | €615,195 | -€32,155 | -5.0% |
| Equity | 10/15 | €160,709 | €169,979 | +€9,270 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,615 | €151,379 | +€1,764 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,755 | €149,519 | +€1,764 | +1.2% |
| Profit (loss) carried forward | 14 | -€7,506 | - | +€7,506 | |
| Amounts payable | 17/49 | €486,641 | €445,216 | -€41,425 | -8.5% |
| Amounts payable after more than one year | 17 | €353,551 | €302,864 | -€50,687 | -14.3% |
| Financial debts | 170/4 | €353,551 | €302,864 | -€50,687 | -14.3% |
| Amounts payable within one year | 42/48 | €132,982 | €142,352 | +€9,370 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €52,555 | €76,529 | +€23,975 | +45.6% |
| Trade debts | 44 | €55,701 | €39,044 | -€16,657 | -29.9% |
| Suppliers | 440/4 | €55,701 | €39,044 | -€16,657 | -29.9% |
| Taxes, remuneration and social security | 45 | €4,374 | €783 | -€3,591 | -82.1% |
| Taxes | 450/3 | €4,374 | €783 | -€3,591 | -82.1% |
| Other amounts payable | 47/48 | €20,352 | €25,996 | +€5,644 | +27.7% |
| Accrued charges and deferred income | 492/3 | €108 | - | -€108 | |
| Non-recurring operating income | 76A | €1,701 | €3,079 | +€1,378 | +81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,224 | €64,465 | +€1,241 | +2.0% |
| Other operating charges | 640/8 | €5,194 | €3,211 | -€1,983 | -38.2% |
| Gross operating margin | 9900 | €70,047 | €71,910 | +€1,863 | +2.7% |
| Operating profit (loss) | 9901 | €1,628 | €4,234 | +€2,606 | +160% |
| Financial income | 75/76B | €64 | €16,781 | +€16,717 | +26,281% |
| Recurring financial income | 75 | €64 | €16,781 | +€16,717 | +26,281% |
| Financial charges | 65/66B | €9,198 | €10,962 | +€1,764 | +19.2% |
| Recurring financial charges | 65 | €9,198 | €10,962 | +€1,764 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,506 | €10,053 | +€17,559 | |
| Income taxes | 67/77 | - | €783 | +€783 | |
| Profit (loss) for the period | 9904 | -€7,506 | €9,270 | +€16,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,506 | €9,270 | +€16,776 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.