HASPENGOUW FRUIT PACKAGING: what changed
What changed
HASPENGOUW FRUIT PACKAGING
NACE 52.100, Warehousing and storage
filed annual accounts (NBB)
Net result for the year
€303,081
2024 · €220,025+€83,056
Equity
€1.4m
2024 · €1.1m+€303,081
Cash
€376,402
2024 · €347,112+€29,290
Balance sheet total
€2.2m
2024 · €1.9m+€346,460
Largest movements
Assets
- Receivables within one year +€175,786
up €175,786 (+59.3%), from €296,637 to €472,423
of which Trade receivables: +€168,295
- Tangible fixed assets +€73,137
up €73,137 (+10.7%), from €683,434 to €756,571
of which Furniture and vehicles: +€101,152
- Stocks and contracts +€66,626
up €66,626 (+12.4%), from €538,048 to €604,674
- Cash +€29,290
up €29,290 (+8.4%), from €347,112 to €376,402
mainly Net result for the year (+€303,081) and Depreciation (+€119,113)
Equity and liabilities
- Reserves +€259,566
up €259,566 (+22.9%), from €1.1m to €1.4m
- Trade debts +€53,329
up €53,329 (+15.9%), from €334,905 to €388,234
- Profit (loss) carried forward +€43,516
up €43,516, from -€43,516 to €0
Income statement
- Gross operating margin +€139,170
up €139,170 (+16.6%), from €836,574 to €975,744
- Staff costs +€39,330
up €39,330 (+11.2%), from €351,922 to €391,252
- Financial charges -€25,670
down €25,670 (-40.8%), from €62,840 to €37,170
- Taxes +€23,366
up €23,366 (+33.8%), from €69,077 to €92,443
- Depreciation +€15,852
up €15,852 (+15.4%), from €103,262 to €119,113
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€220,025
Gross operating margin
+€139,170
Staff costs
-€39,330
Depreciation
-€15,852
Other operating charges
-€3,924
Other operating items
-€796
Financial income
+€1,484
Financial charges
+€25,670
Taxes
-€23,366
Result 2025
€303,081
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€216,482
Investment
-€192,250
Financing
+€5,058
Cash 2024
€347,112
From operations (derived)
+€216,482
Net result for the year
+€303,081
Depreciation
+€119,113
Stocks and contracts
-€66,626
Receivables within one year
-€175,786
Deferred charges and accrued income
-€1,621
Trade debts
+€53,329
Tax, wage and social debts
-€15,009
Investment (derived)
-€192,250
Investment in fixed assets (net)
-€192,250
Financing
+€5,058
Debts after one year
+€5,868
Current portion of long-term debt
-€810
Cash 2025
€376,402
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,874,346 | €2,220,806 | +€346,460 | +18.5% |
| Fixed assets | 21/28 | €684,139 | €757,276 | +€73,137 | +10.7% |
| Tangible fixed assets | 22/27 | €683,434 | €756,571 | +€73,137 | +10.7% |
| Plant, machinery and equipment | 23 | €541,261 | €532,803 | -€8,459 | -1.6% |
| Furniture and vehicles | 24 | €13,291 | €114,443 | +€101,152 | +761% |
| Other tangible fixed assets | 26 | €128,882 | €109,325 | -€19,557 | -15.2% |
| Financial fixed assets | 28 | €705 | €705 | = | 0.0% |
| Current assets | 29/58 | €1,190,207 | €1,463,530 | +€273,323 | +23.0% |
| Stocks and contracts in progress | 3 | €538,048 | €604,674 | +€66,626 | +12.4% |
| Stocks | 30/36 | €538,048 | €604,674 | +€66,626 | +12.4% |
| Amounts receivable within one year | 40/41 | €296,637 | €472,423 | +€175,786 | +59.3% |
| Trade receivables | 40 | €296,637 | €464,932 | +€168,295 | +56.7% |
| Other amounts receivable | 41 | €0 | €7,491 | +€7,491 | |
| Cash at bank and in hand | 54/58 | €347,112 | €376,402 | +€29,290 | +8.4% |
| Deferred charges and accrued income | 490/1 | €8,411 | €10,032 | +€1,621 | +19.3% |
| Total equity and liabilities | 10/49 | €1,874,346 | €2,220,806 | +€346,460 | +18.5% |
| Equity | 10/15 | €1,112,125 | €1,415,207 | +€303,081 | +27.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,135,641 | €1,395,207 | +€259,566 | +22.9% |
| Distributable reserves | 133 | €1,135,641 | €1,395,207 | +€259,566 | +22.9% |
| Profit (loss) carried forward | 14 | -€43,516 | €0 | +€43,516 | |
| Amounts payable | 17/49 | €762,221 | €805,600 | +€43,379 | +5.7% |
| Amounts payable after more than one year | 17 | €161,317 | €167,185 | +€5,868 | +3.6% |
| Financial debts | 170/4 | €161,317 | €167,185 | +€5,868 | +3.6% |
| Amounts payable within one year | 42/48 | €600,904 | €638,415 | +€37,511 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €190,835 | €190,025 | -€810 | -0.4% |
| Trade debts | 44 | €334,905 | €388,234 | +€53,329 | +15.9% |
| Suppliers | 440/4 | €334,905 | €388,234 | +€53,329 | +15.9% |
| Taxes, remuneration and social security | 45 | €75,164 | €60,155 | -€15,009 | -20.0% |
| Taxes | 450/3 | €38,522 | €16,140 | -€22,382 | -58.1% |
| Remuneration and social security | 454/9 | €36,642 | €44,015 | +€7,373 | +20.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,514 | €16,446 | +€14,932 | +986% |
| Remuneration, social security and pensions | 62 | €351,922 | €391,252 | +€39,330 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,262 | €119,113 | +€15,852 | +15.4% |
| Other operating charges | 640/8 | €29,448 | €33,372 | +€3,924 | +13.3% |
| Non-recurring operating charges | 66A | - | €796 | +€796 | |
| Gross operating margin | 9900 | €836,574 | €975,744 | +€139,170 | +16.6% |
| Operating profit (loss) | 9901 | €351,942 | €431,210 | +€79,268 | +22.5% |
| Financial income | 75/76B | €0 | €1,484 | +€1,484 | |
| Recurring financial income | 75 | €0 | €1,484 | +€1,484 | |
| Financial charges | 65/66B | €62,840 | €37,170 | -€25,670 | -40.8% |
| Recurring financial charges | 65 | €62,840 | €37,170 | -€25,670 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €289,102 | €395,524 | +€106,422 | +36.8% |
| Income taxes | 67/77 | €69,077 | €92,443 | +€23,366 | +33.8% |
| Profit (loss) for the period | 9904 | €220,025 | €303,081 | +€83,056 | +37.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €220,025 | €303,081 | +€83,056 | +37.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.