HC Fruits: what changed
HC Fruits
Largest movements
- Tangible fixed assets +€69,174
up €69,174 (+1,834%), from €3,772 to €72,946
of which Furniture and vehicles: +€69,914
- Cash +€62,283
up €62,283 (+137%), from €45,384 to €107,667
mainly Net result for the year (+€126,421) and Tax, wage and social debts (+€32,245)
- Current investments +€25,000
new in 2025: €25,000
- Receivables within one year -€21,669
down €21,669 (-93.3%), from €23,217 to €1,547
of which Trade receivables: -€21,458
- Profit (loss) carried forward +€126,421
up €126,421 (+704%), from €17,963 to €144,384
- Tax, wage and social debts +€32,245
up €32,245 (+416%), from €7,755 to €40,000
- Accrued charges and deferred income -€15,000
no longer reported in 2025 (was €15,000)
- Other debts -€7,150
down €7,150 (-25.2%), from €28,403 to €21,253
- Gross operating margin +€142,341
up €142,341 (+552%), from €25,780 to €168,120
- Taxes +€31,012
up €31,012 (+400%), from €7,755 to €38,767
- Other operating charges +€1,812
new in 2025: €1,812
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,973 | €209,761 | +€134,787 | +180% |
| Fixed assets | 21/28 | €6,372 | €75,546 | +€69,174 | +1,086% |
| Tangible fixed assets | 22/27 | €3,772 | €72,946 | +€69,174 | +1,834% |
| Plant, machinery and equipment | 23 | €2,174 | €1,434 | -€740 | -34.0% |
| Furniture and vehicles | 24 | €1,598 | €71,512 | +€69,914 | +4,374% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €68,601 | €134,215 | +€65,614 | +95.6% |
| Amounts receivable within one year | 40/41 | €23,217 | €1,547 | -€21,669 | -93.3% |
| Trade receivables | 40 | €21,458 | - | -€21,458 | |
| Other amounts receivable | 41 | €1,759 | €1,547 | -€211 | -12.0% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €45,384 | €107,667 | +€62,283 | +137% |
| Total equity and liabilities | 10/49 | €74,973 | €209,761 | +€134,787 | +180% |
| Equity | 10/15 | €20,963 | €147,384 | +€126,421 | +603% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,963 | €144,384 | +€126,421 | +704% |
| Amounts payable | 17/49 | €54,010 | €62,376 | +€8,366 | +15.5% |
| Amounts payable within one year | 42/48 | €39,010 | €62,376 | +€23,366 | +59.9% |
| Trade debts | 44 | €2,852 | €1,123 | -€1,729 | -60.6% |
| Suppliers | 440/4 | €2,852 | €1,123 | -€1,729 | -60.6% |
| Taxes, remuneration and social security | 45 | €7,755 | €40,000 | +€32,245 | +416% |
| Taxes | 450/3 | €7,755 | €40,000 | +€32,245 | +416% |
| Other amounts payable | 47/48 | €28,403 | €21,253 | -€7,150 | -25.2% |
| Accrued charges and deferred income | 492/3 | €15,000 | - | -€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €1,060 | +€1,012 | +2,091% |
| Other operating charges | 640/8 | - | €1,812 | +€1,812 | |
| Gross operating margin | 9900 | €25,780 | €168,120 | +€142,341 | +552% |
| Operating profit (loss) | 9901 | €25,731 | €165,248 | +€139,517 | +542% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €15 | €61 | +€46 | +303% |
| Recurring financial charges | 65 | €15 | €61 | +€46 | +303% |
| Profit (loss) for the period before taxes | 9903 | €25,718 | €165,188 | +€139,470 | +542% |
| Income taxes | 67/77 | €7,755 | €38,767 | +€31,012 | +400% |
| Profit (loss) for the period | 9904 | €17,963 | €126,421 | +€108,458 | +604% |
| Profit (loss) for the period to be appropriated | 9905 | €17,963 | €126,421 | +€108,458 | +604% |
Next steps
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 3 November 2026 via checked.be.