HANNO 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.
HANNO FRUIT
Largest movements
- Tangible fixed assets +€384,339
up €384,339 (+184%), from €208,642 to €592,982
of which Land and buildings: +€335,275
- Receivables within one year +€198,171
up €198,171 (+198%), from €100,172 to €298,344
of which Trade receivables: +€202,489
- Cash -€41,077
down €41,077 (-12.4%), from €330,140 to €289,064
mainly Investment in fixed assets (net) (-€418,501) and Receivables within one year (-€198,171)
- Trade debts +€302,960
up €302,960 (+552%), from €54,877 to €357,838
- Reserves +€140,255
up €140,255 (+35.7%), from €392,985 to €533,240
of which Distributable reserves: +€142,375
- Debts after one year +€59,890
new in 2025: €59,890
- Tax, wage and social debts +€23,145
up €23,145 (+160%), from €14,444 to €37,590
of which Taxes: +€23,145
- Gross operating margin +€132,515
up €132,515 (+112%), from €118,099 to €250,615
- Taxes +€35,072
up €35,072 (+149%), from €23,517 to €58,589
- Depreciation +€10,735
up €10,735 (+45.8%), from €23,426 to €34,161
- Staff costs +€3,464
up €3,464, from €0 to €3,464
- Financial charges +€2,925
up €2,925 (+29.4%), from €9,956 to €12,881
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 | €639,117 | €1,180,849 | +€541,731 | +84.8% |
| Fixed assets | 21/28 | €208,642 | €592,982 | +€384,339 | +184% |
| Tangible fixed assets | 22/27 | €208,642 | €592,982 | +€384,339 | +184% |
| Land and buildings | 22 | €180,242 | €515,517 | +€335,275 | +186% |
| Plant, machinery and equipment | 23 | €19,893 | €63,729 | +€43,836 | +220% |
| Furniture and vehicles | 24 | €0 | €6,931 | +€6,931 | |
| Other tangible fixed assets | 26 | €8,507 | €6,805 | -€1,703 | -20.0% |
| Current assets | 29/58 | €430,475 | €587,867 | +€157,392 | +36.6% |
| Amounts receivable within one year | 40/41 | €100,172 | €298,344 | +€198,171 | +198% |
| Trade receivables | 40 | €75,775 | €278,263 | +€202,489 | +267% |
| Other amounts receivable | 41 | €24,397 | €20,080 | -€4,317 | -17.7% |
| Cash at bank and in hand | 54/58 | €330,140 | €289,064 | -€41,077 | -12.4% |
| Deferred charges and accrued income | 490/1 | €162 | €460 | +€297 | +183% |
| Total equity and liabilities | 10/49 | €639,117 | €1,180,849 | +€541,731 | +84.8% |
| Equity | 10/15 | €454,485 | €594,740 | +€140,255 | +30.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €392,985 | €533,240 | +€140,255 | +35.7% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,562 | €24,441 | -€2,120 | -8.0% |
| Distributable reserves | 133 | €360,274 | €502,649 | +€142,375 | +39.5% |
| Provisions and deferred taxes | 16 | €14,812 | €14,106 | -€707 | -4.8% |
| Deferred taxes | 168 | €14,812 | €14,106 | -€707 | -4.8% |
| Amounts payable | 17/49 | €169,819 | €572,003 | +€402,184 | +237% |
| Amounts payable after more than one year | 17 | - | €59,890 | +€59,890 | |
| Financial debts | 170/4 | - | €59,890 | +€59,890 | |
| Amounts payable within one year | 42/48 | €169,819 | €509,831 | +€340,011 | +200% |
| Current portion of amounts payable after more than one year | 42 | - | €6,133 | +€6,133 | |
| Trade debts | 44 | €54,877 | €357,838 | +€302,960 | +552% |
| Suppliers | 440/4 | €54,877 | €357,838 | +€302,960 | +552% |
| Taxes, remuneration and social security | 45 | €14,444 | €37,590 | +€23,145 | +160% |
| Taxes | 450/3 | €11,548 | €34,694 | +€23,145 | +200% |
| Remuneration and social security | 454/9 | €2,896 | €2,896 | = | 0.0% |
| Other amounts payable | 47/48 | €100,498 | €108,270 | +€7,772 | +7.7% |
| Accrued charges and deferred income | 492/3 | - | €2,283 | +€2,283 | |
| Remuneration, social security and pensions | 62 | €0 | €3,464 | +€3,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,426 | €34,161 | +€10,735 | +45.8% |
| Other operating charges | 640/8 | €1,347 | €1,971 | +€624 | +46.3% |
| Gross operating margin | 9900 | €118,099 | €250,615 | +€132,515 | +112% |
| Operating profit (loss) | 9901 | €93,326 | €211,018 | +€117,693 | +126% |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.9% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.9% |
| Financial charges | 65/66B | €9,956 | €12,881 | +€2,925 | +29.4% |
| Recurring financial charges | 65 | €9,956 | €12,881 | +€2,925 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €83,382 | €198,137 | +€114,756 | +138% |
| Transfer from deferred taxes | 780 | €707 | €707 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €23,517 | €58,589 | +€35,072 | +149% |
| Profit (loss) for the period | 9904 | €60,571 | €140,255 | +€79,684 | +132% |
| Transfer from tax-exempt reserves | 789 | €2,120 | €2,120 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €62,691 | €142,375 | +€79,684 | +127% |
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 20 October 2026 via checked.be.