Gijbels 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.
Gijbels Fruit
Largest movements
- Financial fixed assets -€18.0m
down €18.0m (-73.6%), from €24.5m to €6.5m
- Receivables within one year +€7.5m
up €7.5m (+58.9%), from €12.7m to €20.3m
of which Other amounts receivable: +€7.7m
- Deferred charges and accrued income +€6.8m
up €6.8m (+23,541%), from €29,004 to €6.9m
- Receivables after one year -€822,073
down €822,073 (-18.9%), from €4.3m to €3.5m
- Short-term financial debts -€3.0m
no longer reported in 2025 (was €3.0m)
- Trade debts -€718,970
down €718,970 (-86.5%), from €831,290 to €112,320
- Other debts -€639,407
down €639,407 (-27.8%), from €2.3m to €1.7m
- Financial income +€1.6m
up €1.6m (+729%), from €212,585 to €1.8m
- Gross operating margin -€655,833
down €655,833 (-663%), from -€98,916 to -€754,748
- Financial charges +€104,204
up €104,204 (+366%), from €28,447 to €132,651
- Staff costs -€38,987
down €38,987 (-16.5%), from €236,520 to €197,533
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 | €41,855,748 | €37,519,964 | -€4.3m | -10.4% |
| Fixed assets | 21/28 | €24,519,720 | €6,480,985 | -€18.0m | -73.6% |
| Tangible fixed assets | 22/27 | €11,797 | €13,793 | +€1,996 | +16.9% |
| Plant, machinery and equipment | 23 | €3,550 | €4,382 | +€832 | +23.4% |
| Furniture and vehicles | 24 | €8,246 | €9,411 | +€1,164 | +14.1% |
| Financial fixed assets | 28 | €24,507,923 | €6,467,192 | -€18.0m | -73.6% |
| Current assets | 29/58 | €17,336,028 | €31,038,978 | +€13.7m | +79.0% |
| Amounts receivable after more than one year | 29 | €4,338,643 | €3,516,570 | -€822,073 | -18.9% |
| Trade receivables | 290 | €4,338,643 | €3,516,570 | -€822,073 | -18.9% |
| Amounts receivable within one year | 40/41 | €12,747,396 | €20,256,652 | +€7.5m | +58.9% |
| Trade receivables | 40 | €783,693 | €556,669 | -€227,024 | -29.0% |
| Other amounts receivable | 41 | €11,963,703 | €19,699,983 | +€7.7m | +64.7% |
| Cash at bank and in hand | 54/58 | €220,984 | €408,926 | +€187,942 | +85.0% |
| Deferred charges and accrued income | 490/1 | €29,004 | €6,856,831 | +€6.8m | +23,541% |
| Total equity and liabilities | 10/49 | €41,855,748 | €37,519,964 | -€4.3m | -10.4% |
| Equity | 10/15 | €35,677,178 | €35,687,315 | +€10,137 | 0.0% |
| Contributions | 10/11 | €262,182 | €262,182 | = | 0.0% |
| Capital | 10 | €262,182 | €262,182 | = | 0.0% |
| Issued capital | 100 | €262,182 | €262,182 | = | 0.0% |
| Reserves | 13 | €35,414,996 | €35,425,133 | +€10,137 | 0.0% |
| Non-distributable reserves | 130/1 | €90,555 | €90,555 | = | 0.0% |
| Legal reserve | 130 | €50,818 | €50,818 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,737 | €39,737 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,225 | €83,225 | = | 0.0% |
| Distributable reserves | 133 | €35,241,216 | €35,251,353 | +€10,137 | 0.0% |
| Amounts payable | 17/49 | €6,178,570 | €1,832,649 | -€4.3m | -70.3% |
| Amounts payable within one year | 42/48 | €6,157,043 | €1,789,115 | -€4.4m | -70.9% |
| Financial debts | 43 | €3,000,000 | - | -€3.0m | |
| Credit institutions | 430/8 | €3,000,000 | - | -€3.0m | |
| Trade debts | 44 | €831,290 | €112,320 | -€718,970 | -86.5% |
| Suppliers | 440/4 | €831,290 | €112,320 | -€718,970 | -86.5% |
| Taxes, remuneration and social security | 45 | €26,747 | €17,197 | -€9,550 | -35.7% |
| Taxes | 450/3 | €109 | €3,084 | +€2,975 | +2,735% |
| Remuneration and social security | 454/9 | €26,638 | €14,113 | -€12,526 | -47.0% |
| Other amounts payable | 47/48 | €2,299,005 | €1,659,598 | -€639,407 | -27.8% |
| Accrued charges and deferred income | 492/3 | €21,528 | €43,533 | +€22,006 | +102% |
| Non-recurring operating income | 76A | €264 | - | -€264 | |
| Remuneration, social security and pensions | 62 | €236,520 | €197,533 | -€38,987 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,982 | €5,769 | +€2,787 | +93.5% |
| Other operating charges | 640/8 | €1,440 | €2,125 | +€684 | +47.5% |
| Gross operating margin | 9900 | -€98,916 | -€754,748 | -€655,833 | -663% |
| Operating profit (loss) | 9901 | -€339,858 | -€960,175 | -€620,317 | -183% |
| Financial income | 75/76B | €212,585 | €1,762,963 | +€1.6m | +729% |
| Recurring financial income | 75 | €212,585 | €1,762,963 | +€1.6m | +729% |
| Financial charges | 65/66B | €28,447 | €132,651 | +€104,204 | +366% |
| Recurring financial charges | 65 | €28,447 | €132,651 | +€104,204 | +366% |
| Profit (loss) for the period before taxes | 9903 | -€155,720 | €670,137 | +€825,857 | |
| Profit (loss) for the period | 9904 | -€155,720 | €670,137 | +€825,857 | |
| Profit (loss) for the period to be appropriated | 9905 | -€155,720 | €670,137 | +€825,857 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.