GLOBAL FRUIT SERVICES: 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.
GLOBAL FRUIT SERVICES
Largest movements
- Receivables within one year -€92,822
down €92,822 (-36.7%), from €253,095 to €160,273
of which Trade receivables: -€96,806
- Cash +€69,060
up €69,060 (+111%), from €62,144 to €131,205
mainly Receivables within one year (+€92,822) and Trade debts (+€81,320)
- Stocks and contracts -€20,841
down €20,841 (-5.4%), from €387,306 to €366,466
- Tangible fixed assets +€12,225
up €12,225 (+4.3%), from €284,562 to €296,786
of which Land and buildings: +€17,892
- Accrued charges and deferred income -€95,332
down €95,332 (-68.6%), from €138,983 to €43,652
- Trade debts +€81,320
up €81,320 (+35.7%), from €227,795 to €309,115
- Short-term financial debts -€65,440
down €65,440 (-53.3%), from €122,859 to €57,420
- Reserves +€27,376
up €27,376 (+20.8%), from €131,508 to €158,883
of which Distributable reserves: +€27,376
- Staff costs +€27,617
up €27,617 (+24.8%), from €111,162 to €138,778
- Gross operating margin +€17,260
up €17,260 (+8.6%), from €200,000 to €217,260
- Financial charges -€13,239
down €13,239 (-56.7%), from €23,338 to €10,099
of which Financial charges: -€11,489
- Depreciation -€13,168
down €13,168 (-45.8%), from €28,774 to €15,605
- Taxes +€5,854
up €5,854 (+35.2%), from €16,650 to €22,503
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 | €990,178 | €957,636 | -€32,542 | -3.3% |
| Fixed assets | 21/28 | €286,687 | €298,911 | +€12,225 | +4.3% |
| Tangible fixed assets | 22/27 | €284,562 | €296,786 | +€12,225 | +4.3% |
| Land and buildings | 22 | €269,084 | €286,976 | +€17,892 | +6.6% |
| Plant, machinery and equipment | 23 | €3,628 | €561 | -€3,067 | -84.5% |
| Furniture and vehicles | 24 | €11,850 | €9,250 | -€2,600 | -21.9% |
| Financial fixed assets | 28 | €2,125 | €2,125 | = | 0.0% |
| Current assets | 29/58 | €703,491 | €658,725 | -€44,766 | -6.4% |
| Stocks and contracts in progress | 3 | €387,306 | €366,466 | -€20,841 | -5.4% |
| Stocks | 30/36 | €387,306 | €366,466 | -€20,841 | -5.4% |
| Amounts receivable within one year | 40/41 | €253,095 | €160,273 | -€92,822 | -36.7% |
| Trade receivables | 40 | €253,095 | €156,289 | -€96,806 | -38.2% |
| Other amounts receivable | 41 | €0 | €3,984 | +€3,984 | |
| Cash at bank and in hand | 54/58 | €62,144 | €131,205 | +€69,060 | +111% |
| Deferred charges and accrued income | 490/1 | €945 | €782 | -€164 | -17.3% |
| Total equity and liabilities | 10/49 | €990,178 | €957,636 | -€32,542 | -3.3% |
| Equity | 10/15 | €137,708 | €165,083 | +€27,376 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €131,508 | €158,883 | +€27,376 | +20.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €131,508 | €158,883 | +€27,376 | +20.8% |
| Amounts payable | 17/49 | €852,470 | €792,553 | -€59,917 | -7.0% |
| Amounts payable after more than one year | 17 | €136,089 | €138,702 | +€2,613 | +1.9% |
| Financial debts | 170/4 | €136,089 | €138,702 | +€2,613 | +1.9% |
| Amounts payable within one year | 42/48 | €577,398 | €610,199 | +€32,801 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €22,680 | €31,024 | +€8,344 | +36.8% |
| Financial debts | 43 | €122,859 | €57,420 | -€65,440 | -53.3% |
| Credit institutions | 430/8 | €122,859 | €57,420 | -€65,440 | -53.3% |
| Trade debts | 44 | €227,795 | €309,115 | +€81,320 | +35.7% |
| Suppliers | 440/4 | €227,795 | €309,115 | +€81,320 | +35.7% |
| Taxes, remuneration and social security | 45 | €20,782 | €25,619 | +€4,837 | +23.3% |
| Taxes | 450/3 | €16,929 | €22,503 | +€5,574 | +32.9% |
| Remuneration and social security | 454/9 | €3,853 | €3,116 | -€737 | -19.1% |
| Other amounts payable | 47/48 | €183,281 | €187,021 | +€3,740 | +2.0% |
| Accrued charges and deferred income | 492/3 | €138,983 | €43,652 | -€95,332 | -68.6% |
| Remuneration, social security and pensions | 62 | €111,162 | €138,778 | +€27,617 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,774 | €15,605 | -€13,168 | -45.8% |
| Other operating charges | 640/8 | €1,959 | €2,899 | +€940 | +48.0% |
| Non-recurring operating charges | 66A | €225 | €0 | -€225 | -100% |
| Gross operating margin | 9900 | €200,000 | €217,260 | +€17,260 | +8.6% |
| Operating profit (loss) | 9901 | €57,880 | €59,978 | +€2,098 | +3.6% |
| Financial income | 75/76B | €1,921 | €0 | -€1,921 | -100% |
| Recurring financial income | 75 | €1,921 | €0 | -€1,921 | -100% |
| Financial charges | 65/66B | €23,338 | €10,099 | -€13,239 | -56.7% |
| Recurring financial charges | 65 | €21,588 | €10,099 | -€11,489 | -53.2% |
| Non-recurring financial charges | 66B | €1,750 | €0 | -€1,750 | -100% |
| Profit (loss) for the period before taxes | 9903 | €36,463 | €49,879 | +€13,416 | +36.8% |
| Income taxes | 67/77 | €16,650 | €22,503 | +€5,854 | +35.2% |
| Profit (loss) for the period | 9904 | €19,814 | €27,376 | +€7,562 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,814 | €27,376 | +€7,562 | +38.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.