HANNAE 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.
HANNAE FRUIT
Largest movements
- Receivables within one year +€121,773
up €121,773 (+250%), from €48,687 to €170,460
- Stocks and contracts +€70,000
up €70,000 (+42.0%), from €166,560 to €236,560
- Cash -€28,079
down €28,079 (-98.5%), from €28,502 to €422
mainly Receivables within one year (-€121,773) and Other debts (-€100,120)
- Tangible fixed assets -€14,140
down €14,140 (-37.3%), from €37,928 to €23,788
of which Plant, machinery and equipment: -€8,797
- Profit (loss) carried forward +€138,857
up €138,857 (+101%), from €137,378 to €276,235
- Trade debts +€106,582
up €106,582 (+506%), from €21,048 to €127,630
of which Bills of exchange payable: +€65,000
- Other debts -€100,120
no longer reported in 2023 (was €100,120)
- Gross operating margin +€26,966
up €26,966 (+21.3%), from €126,538 to €153,504
- Depreciation +€1,760
up €1,760 (+14.2%), from €12,380 to €14,140
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,770 | €431,323 | +€149,553 | +53.1% |
| Fixed assets | 21/28 | €38,022 | €23,881 | -€14,140 | -37.2% |
| Tangible fixed assets | 22/27 | €37,928 | €23,788 | -€14,140 | -37.3% |
| Plant, machinery and equipment | 23 | €15,154 | €6,357 | -€8,797 | -58.0% |
| Furniture and vehicles | 24 | €22,774 | €17,430 | -€5,343 | -23.5% |
| Financial fixed assets | 28 | €93 | €93 | = | 0.0% |
| Current assets | 29/58 | €243,748 | €407,442 | +€163,694 | +67.2% |
| Stocks and contracts in progress | 3 | €166,560 | €236,560 | +€70,000 | +42.0% |
| Stocks | 30/36 | €166,560 | €236,560 | +€70,000 | +42.0% |
| Amounts receivable within one year | 40/41 | €48,687 | €170,460 | +€121,773 | +250% |
| Trade receivables | 40 | €48,687 | €170,460 | +€121,773 | +250% |
| Cash at bank and in hand | 54/58 | €28,502 | €422 | -€28,079 | -98.5% |
| Total equity and liabilities | 10/49 | €281,770 | €431,323 | +€149,553 | +53.1% |
| Equity | 10/15 | €157,838 | €296,695 | +€138,857 | +88.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,378 | €276,235 | +€138,857 | +101% |
| Amounts payable | 17/49 | €123,932 | €134,628 | +€10,697 | +8.6% |
| Amounts payable within one year | 42/48 | €123,932 | €134,628 | +€10,697 | +8.6% |
| Trade debts | 44 | €21,048 | €127,630 | +€106,582 | +506% |
| Suppliers | 440/4 | €21,048 | €62,630 | +€41,582 | +198% |
| Bills of exchange payable | 441 | - | €65,000 | +€65,000 | |
| Taxes, remuneration and social security | 45 | €2,764 | €6,998 | +€4,234 | +153% |
| Taxes | 450/3 | €2,764 | €6,998 | +€4,234 | +153% |
| Other amounts payable | 47/48 | €100,120 | - | -€100,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,380 | €14,140 | +€1,760 | +14.2% |
| Other operating charges | 640/8 | €556 | €507 | -€49 | -8.8% |
| Gross operating margin | 9900 | €126,538 | €153,504 | +€26,966 | +21.3% |
| Operating profit (loss) | 9901 | €113,602 | €138,857 | +€25,255 | +22.2% |
| Financial charges | 65/66B | €90 | - | -€90 | |
| Recurring financial charges | 65 | €90 | - | -€90 | |
| Profit (loss) for the period before taxes | 9903 | €113,512 | €138,857 | +€25,345 | +22.3% |
| Profit (loss) for the period | 9904 | €113,512 | €138,857 | +€25,345 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,512 | €138,857 | +€25,345 | +22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.