HETA 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.
HETA FRUIT
Largest movements
- Cash -€155,852
down €155,852 (-66.9%), from €232,862 to €77,009
mainly Debts after one year (-€125,433) and Receivables within one year (-€113,636)
- Tangible fixed assets -€121,632
down €121,632 (-19.8%), from €613,540 to €491,908
- Receivables within one year +€113,636
up €113,636 (+38,071%), from €298 to €113,934
of which Trade receivables: +€111,959
- Stocks and contracts -€28,868
down €28,868 (-10.2%), from €284,378 to €255,510
- Deferred charges and accrued income +€14,161
up €14,161 (+125%), from €11,316 to €25,477
- Debts after one year -€125,433
down €125,433 (-44.0%), from €284,938 to €159,504
of which Other amounts payable: -€70,100
- Profit (loss) carried forward -€43,025
new in 2025: -€43,025
- Tax, wage and social debts -€22,464
down €22,464 (-39.7%), from €56,620 to €34,155
of which Taxes: -€24,664
- Trade debts +€15,259
up €15,259 (+1,124%), from €1,358 to €16,617
- Current portion of long-term debt -€12,200
down €12,200 (-18.1%), from €67,533 to €55,333
- Gross operating margin -€231,975
down €231,975 (-49.7%), from €467,052 to €235,077
- Taxes -€56,039
down €56,039 (-99.4%), from €56,374 to €335
- Depreciation -€8,712
down €8,712 (-6.7%), from €130,343 to €121,632
- Financial charges -€6,180
down €6,180 (-39.4%), from €15,668 to €9,488
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 | €1,145,456 | €966,900 | -€178,556 | -15.6% |
| Fixed assets | 21/28 | €616,602 | €494,970 | -€121,632 | -19.7% |
| Tangible fixed assets | 22/27 | €613,540 | €491,908 | -€121,632 | -19.8% |
| Land and buildings | 22 | €118,851 | €103,375 | -€15,475 | -13.0% |
| Plant, machinery and equipment | 23 | €166,210 | €134,015 | -€32,195 | -19.4% |
| Furniture and vehicles | 24 | €206,866 | €150,392 | -€56,473 | -27.3% |
| Other tangible fixed assets | 26 | €121,614 | €104,126 | -€17,488 | -14.4% |
| Financial fixed assets | 28 | €3,062 | €3,062 | = | 0.0% |
| Current assets | 29/58 | €528,854 | €471,930 | -€56,924 | -10.8% |
| Stocks and contracts in progress | 3 | €284,378 | €255,510 | -€28,868 | -10.2% |
| Stocks | 30/36 | €284,378 | €255,510 | -€28,868 | -10.2% |
| Amounts receivable within one year | 40/41 | €298 | €113,934 | +€113,636 | +38,071% |
| Trade receivables | 40 | €0 | €111,959 | +€111,959 | |
| Other amounts receivable | 41 | €298 | €1,975 | +€1,676 | +562% |
| Cash at bank and in hand | 54/58 | €232,862 | €77,009 | -€155,852 | -66.9% |
| Deferred charges and accrued income | 490/1 | €11,316 | €25,477 | +€14,161 | +125% |
| Total equity and liabilities | 10/49 | €1,145,456 | €966,900 | -€178,556 | -15.6% |
| Equity | 10/15 | €669,663 | €626,637 | -€43,025 | -6.4% |
| Contributions | 10/11 | €460,000 | €460,000 | = | 0.0% |
| Reserves | 13 | €209,663 | €209,663 | = | 0.0% |
| Distributable reserves | 133 | €209,663 | €209,663 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€43,025 | -€43,025 | |
| Amounts payable | 17/49 | €475,793 | €340,262 | -€135,531 | -28.5% |
| Amounts payable after more than one year | 17 | €284,938 | €159,504 | -€125,433 | -44.0% |
| Financial debts | 170/4 | €159,938 | €104,604 | -€55,333 | -34.6% |
| Other amounts payable | 178/9 | €125,000 | €54,900 | -€70,100 | -56.1% |
| Amounts payable within one year | 42/48 | €190,759 | €180,758 | -€10,001 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €67,533 | €55,333 | -€12,200 | -18.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,358 | €16,617 | +€15,259 | +1,124% |
| Suppliers | 440/4 | €1,358 | €16,617 | +€15,259 | +1,124% |
| Taxes, remuneration and social security | 45 | €56,620 | €34,155 | -€22,464 | -39.7% |
| Taxes | 450/3 | €43,500 | €18,837 | -€24,664 | -56.7% |
| Remuneration and social security | 454/9 | €13,119 | €15,319 | +€2,199 | +16.8% |
| Other amounts payable | 47/48 | €65,249 | €74,652 | +€9,404 | +14.4% |
| Accrued charges and deferred income | 492/3 | €96 | €0 | -€96 | -100% |
| Remuneration, social security and pensions | 62 | €142,630 | €140,905 | -€1,725 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130,343 | €121,632 | -€8,712 | -6.7% |
| Other operating charges | 640/8 | €4,813 | €6,886 | +€2,073 | +43.1% |
| Gross operating margin | 9900 | €467,052 | €235,077 | -€231,975 | -49.7% |
| Operating profit (loss) | 9901 | €189,266 | -€34,345 | -€223,611 | |
| Financial income | 75/76B | €2,076 | €1,143 | -€932 | -44.9% |
| Recurring financial income | 75 | €2,076 | €1,143 | -€932 | -44.9% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €15,668 | €9,488 | -€6,180 | -39.4% |
| Recurring financial charges | 65 | €15,668 | €9,488 | -€6,180 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €175,674 | -€42,690 | -€218,364 | |
| Income taxes | 67/77 | €56,374 | €335 | -€56,039 | -99.4% |
| Profit (loss) for the period | 9904 | €119,300 | -€43,025 | -€162,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €119,300 | -€43,025 | -€162,325 |
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 15 October 2026 via checked.be.