HEJO FRUIT: what changed
Two fiscal 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.
HEJO FRUIT
Largest movements
- Deferred charges and accrued income +€9,630
new in 2025: €9,630
- Tangible fixed assets -€7,003
down €7,003 (-13.0%), from €53,865 to €46,863
of which Other tangible fixed assets: -€5,687
- Receivables within one year +€884
up €884 (+4.2%), from €20,802 to €21,686
of which Trade receivables: +€2,343
- Profit (loss) carried forward +€30,624
up €30,624 (+7.3%), from -€421,087 to -€390,462
- Other debts -€21,721
down €21,721 (-12.8%), from €169,252 to €147,531
- Short-term financial debts -€8,036
no longer reported in 2025 (was €8,036)
- Trade debts +€2,725
up €2,725 (+23.4%), from €11,635 to €14,360
- Gross operating margin +€44,593
up €44,593, from -€1,942 to €42,651
- Staff costs +€1,962
new in 2025: €1,962
- Other operating charges +€507
up €507 (+88.9%), from €570 to €1,077
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,918 | €84,429 | +€3,511 | +4.3% |
| Fixed assets | 21/28 | €60,115 | €53,113 | -€7,003 | -11.6% |
| Tangible fixed assets | 22/27 | €53,865 | €46,863 | -€7,003 | -13.0% |
| Land and buildings | 22 | €7,895 | €6,579 | -€1,316 | -16.7% |
| Other tangible fixed assets | 26 | €45,970 | €40,283 | -€5,687 | -12.4% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €20,802 | €31,316 | +€10,514 | +50.5% |
| Amounts receivable within one year | 40/41 | €20,802 | €21,686 | +€884 | +4.2% |
| Trade receivables | 40 | €17,554 | €19,896 | +€2,343 | +13.3% |
| Other amounts receivable | 41 | €3,249 | €1,790 | -€1,459 | -44.9% |
| Deferred charges and accrued income | 490/1 | - | €9,630 | +€9,630 | |
| Total equity and liabilities | 10/49 | €80,918 | €84,429 | +€3,511 | +4.3% |
| Equity | 10/15 | -€108,087 | -€77,462 | +€30,624 | +28.3% |
| Contributions | 10/11 | €313,000 | €313,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€421,087 | -€390,462 | +€30,624 | +7.3% |
| Amounts payable | 17/49 | €189,004 | €161,891 | -€27,113 | -14.3% |
| Amounts payable within one year | 42/48 | €189,004 | €161,891 | -€27,113 | -14.3% |
| Financial debts | 43 | €8,036 | - | -€8,036 | |
| Credit institutions | 430/8 | €8,036 | - | -€8,036 | |
| Trade debts | 44 | €11,635 | €14,360 | +€2,725 | +23.4% |
| Suppliers | 440/4 | €11,635 | €14,360 | +€2,725 | +23.4% |
| Taxes, remuneration and social security | 45 | €81 | - | -€81 | |
| Remuneration and social security | 454/9 | €81 | - | -€81 | |
| Other amounts payable | 47/48 | €169,252 | €147,531 | -€21,721 | -12.8% |
| Remuneration, social security and pensions | 62 | - | €1,962 | +€1,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,003 | €7,003 | = | 0.0% |
| Other operating charges | 640/8 | €570 | €1,077 | +€507 | +88.9% |
| Gross operating margin | 9900 | -€1,942 | €42,651 | +€44,593 | |
| Operating profit (loss) | 9901 | -€9,514 | €32,610 | +€42,124 | |
| Financial charges | 65/66B | €2,144 | €1,985 | -€159 | -7.4% |
| Recurring financial charges | 65 | €2,144 | €1,985 | -€159 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,658 | €30,624 | +€42,283 | |
| Profit (loss) for the period | 9904 | -€11,658 | €30,624 | +€42,283 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,658 | €30,624 | +€42,283 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.