HERTEN 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.
HERTEN FRUIT
Largest movements
- Tangible fixed assets -€59,808
down €59,808 (-14.7%), from €407,584 to €347,775
of which Leasing and similar rights: -€36,735
- Stocks and contracts +€36,921
new in 2025: €36,921
- Cash +€19,244
up €19,244 (+9.0%), from €213,701 to €232,945
mainly Depreciation (+€69,704) and Tax, wage and social debts (+€55,529)
- Receivables within one year +€8,794
up €8,794 (+8.1%), from €108,865 to €117,658
of which Other amounts receivable: +€33,730
- Tax, wage and social debts +€55,529
up €55,529 (+126%), from €44,056 to €99,585
of which Remuneration and social security: +€33,063
- Debts after one year -€44,975
down €44,975 (-27.2%), from €165,623 to €120,648
- Trade debts +€26,226
up €26,226 (+91.0%), from €28,819 to €55,045
- Profit (loss) carried forward -€19,652
down €19,652 (-34.7%), from €56,686 to €37,034
- Accrued charges and deferred income -€12,818
no longer reported in 2025 (was €12,818)
- Gross operating margin -€74,403
down €74,403 (-13.6%), from €546,826 to €472,424
- Financial charges -€14,431
down €14,431 (-67.3%), from €21,456 to €7,025
- Taxes -€11,562
down €11,562 (-100%), from €11,562 to €0
- Depreciation -€8,596
down €8,596 (-11.0%), from €78,300 to €69,704
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 | €734,111 | €738,554 | +€4,444 | +0.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €407,734 | €347,925 | -€59,808 | -14.7% |
| Tangible fixed assets | 22/27 | €407,584 | €347,775 | -€59,808 | -14.7% |
| Land and buildings | 22 | €241,351 | €226,457 | -€14,895 | -6.2% |
| Plant, machinery and equipment | 23 | €10,525 | €14,448 | +€3,923 | +37.3% |
| Furniture and vehicles | 24 | €50,813 | €38,711 | -€12,102 | -23.8% |
| Leasing and similar rights | 25 | €104,894 | €68,160 | -€36,735 | -35.0% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €326,377 | €390,629 | +€64,252 | +19.7% |
| Stocks and contracts in progress | 3 | - | €36,921 | +€36,921 | |
| Stocks | 30/36 | - | €36,921 | +€36,921 | |
| Amounts receivable within one year | 40/41 | €108,865 | €117,658 | +€8,794 | +8.1% |
| Trade receivables | 40 | €32,863 | €7,927 | -€24,937 | -75.9% |
| Other amounts receivable | 41 | €76,001 | €109,732 | +€33,730 | +44.4% |
| Cash at bank and in hand | 54/58 | €213,701 | €232,945 | +€19,244 | +9.0% |
| Deferred charges and accrued income | 490/1 | €3,812 | €3,104 | -€708 | -18.6% |
| Total equity and liabilities | 10/49 | €734,111 | €738,554 | +€4,444 | +0.6% |
| Equity | 10/15 | €439,681 | €420,029 | -€19,652 | -4.5% |
| Contributions | 10/11 | €316,071 | €316,071 | = | 0.0% |
| Reserves | 13 | €66,924 | €66,924 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €65,065 | €66,924 | +€1,859 | +2.9% |
| Profit (loss) carried forward | 14 | €56,686 | €37,034 | -€19,652 | -34.7% |
| Amounts payable | 17/49 | €294,430 | €318,525 | +€24,095 | +8.2% |
| Amounts payable after more than one year | 17 | €165,623 | €120,648 | -€44,975 | -27.2% |
| Financial debts | 170/4 | €165,623 | €120,648 | -€44,975 | -27.2% |
| Amounts payable within one year | 42/48 | €115,990 | €197,877 | +€81,888 | +70.6% |
| Current portion of amounts payable after more than one year | 42 | €43,116 | €43,248 | +€132 | +0.3% |
| Trade debts | 44 | €28,819 | €55,045 | +€26,226 | +91.0% |
| Suppliers | 440/4 | €28,819 | €55,045 | +€26,226 | +91.0% |
| Taxes, remuneration and social security | 45 | €44,056 | €99,585 | +€55,529 | +126% |
| Taxes | 450/3 | €23,566 | €46,033 | +€22,467 | +95.3% |
| Remuneration and social security | 454/9 | €20,490 | €53,553 | +€33,063 | +161% |
| Accrued charges and deferred income | 492/3 | €12,818 | - | -€12,818 | |
| Non-recurring operating income | 76A | €2,504 | €1,727 | -€777 | -31.0% |
| Remuneration, social security and pensions | 62 | €409,161 | €413,849 | +€4,688 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,300 | €69,704 | -€8,596 | -11.0% |
| Other operating charges | 640/8 | €1,160 | €1,500 | +€340 | +29.3% |
| Gross operating margin | 9900 | €546,826 | €472,424 | -€74,403 | -13.6% |
| Operating profit (loss) | 9901 | €58,206 | -€12,629 | -€70,835 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,918% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,918% |
| Financial charges | 65/66B | €21,456 | €7,025 | -€14,431 | -67.3% |
| Recurring financial charges | 65 | €21,456 | €7,025 | -€14,431 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €36,750 | -€19,652 | -€56,402 | |
| Income taxes | 67/77 | €11,562 | €0 | -€11,562 | -100% |
| Profit (loss) for the period | 9904 | €25,188 | -€19,652 | -€44,839 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,188 | -€19,652 | -€44,839 |
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.