Ijsmanneke: what changed
What changed
Ijsmanneke
NACE 47.210, Retail sale of fruit and vegetables
filed annual accounts (NBB)
Net result for the year
€92,211
2024 · €81,265+€10,946
Equity
€261,355
2024 · €189,572+€71,783
Cash
€234,599
2024 · €196,155+€38,444
Balance sheet total
€330,066
2024 · €265,310+€64,756
Largest movements
Assets
- Current investments +€50,281
new in 2025: €50,281
- Cash +€38,444
up €38,444 (+19.6%), from €196,155 to €234,599
mainly Net result for the year (+€92,211) and Depreciation (+€24,720)
- Tangible fixed assets -€24,720
down €24,720 (-36.9%), from €66,929 to €42,208
of which Furniture and vehicles: -€21,620
Equity and liabilities
- Profit (loss) carried forward +€71,783
up €71,783, from €0 to €71,783
- Other debts +€23,655
up €23,655 (+81.6%), from €28,976 to €52,631
- Tax, wage and social debts -€17,012
down €17,012 (-70.6%), from €24,096 to €7,084
of which Taxes: -€17,027
- Current portion of long-term debt -€10,310
down €10,310 (-82.9%), from €12,435 to €2,126
Income statement
- Gross operating margin +€16,756
up €16,756 (+9.7%), from €173,439 to €190,195
- Taxes +€3,499
up €3,499 (+16.5%), from €21,211 to €24,710
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
€81,265
Gross operating margin
+€16,756
Staff costs
-€1,768
Depreciation
-€0
Other operating charges
-€400
Financial income
+€688
Financial charges
-€830
Taxes
-€3,499
Result 2025
€92,211
raises the resultlowers the result
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
+€121,588
Investment
-€50,281
Financing
-€32,863
Cash 2024
€196,155
From operations (derived)
+€121,588
Net result for the year
+€92,211
Depreciation
+€24,720
Smaller working-capital items
-€79
Deferred charges and accrued income
-€816
Trade debts
-€1,091
Tax, wage and social debts
-€17,012
Other debts
+€23,655
Investment (derived)
-€50,281
Current investments
-€50,281
Financing
-€32,863
Debts after one year
-€2,126
Current portion of long-term debt
-€10,310
Contributions, distributions and other
-€20,428
Cash 2025
€234,599
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €265,310 | €330,066 | +€64,756 | +24.4% |
| Fixed assets | 21/28 | €66,929 | €42,208 | -€24,720 | -36.9% |
| Tangible fixed assets | 22/27 | €66,929 | €42,208 | -€24,720 | -36.9% |
| Plant, machinery and equipment | 23 | €15,554 | €12,454 | -€3,100 | -19.9% |
| Furniture and vehicles | 24 | €51,374 | €29,754 | -€21,620 | -42.1% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €198,381 | €287,857 | +€89,476 | +45.1% |
| Amounts receivable within one year | 40/41 | €1,924 | €1,859 | -€65 | -3.4% |
| Trade receivables | 40 | €1,924 | €1,232 | -€693 | -36.0% |
| Other amounts receivable | 41 | €0 | €628 | +€628 | |
| Current investments | 50/53 | - | €50,281 | +€50,281 | |
| Cash at bank and in hand | 54/58 | €196,155 | €234,599 | +€38,444 | +19.6% |
| Deferred charges and accrued income | 490/1 | €302 | €1,118 | +€816 | +270% |
| Total equity and liabilities | 10/49 | €265,310 | €330,066 | +€64,756 | +24.4% |
| Equity | 10/15 | €189,572 | €261,355 | +€71,783 | +37.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €179,572 | €179,572 | = | 0.0% |
| Distributable reserves | 133 | €179,572 | €179,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €71,783 | +€71,783 | |
| Amounts payable | 17/49 | €75,738 | €68,711 | -€7,027 | -9.3% |
| Amounts payable after more than one year | 17 | €2,126 | €0 | -€2,126 | -100% |
| Financial debts | 170/4 | €2,126 | €0 | -€2,126 | -100% |
| Amounts payable within one year | 42/48 | €71,446 | €66,689 | -€4,757 | -6.7% |
| Current portion of amounts payable after more than one year | 42 | €12,435 | €2,126 | -€10,310 | -82.9% |
| Trade debts | 44 | €5,938 | €4,848 | -€1,091 | -18.4% |
| Suppliers | 440/4 | €5,938 | €4,848 | -€1,091 | -18.4% |
| Taxes, remuneration and social security | 45 | €24,096 | €7,084 | -€17,012 | -70.6% |
| Taxes | 450/3 | €21,913 | €4,886 | -€17,027 | -77.7% |
| Remuneration and social security | 454/9 | €2,183 | €2,199 | +€15 | +0.7% |
| Other amounts payable | 47/48 | €28,976 | €52,631 | +€23,655 | +81.6% |
| Accrued charges and deferred income | 492/3 | €2,166 | €2,022 | -€144 | -6.7% |
| Remuneration, social security and pensions | 62 | €40,887 | €42,655 | +€1,768 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,720 | €24,720 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,850 | €2,250 | +€400 | +21.6% |
| Gross operating margin | 9900 | €173,439 | €190,195 | +€16,756 | +9.7% |
| Operating profit (loss) | 9901 | €105,982 | €120,569 | +€14,587 | +13.8% |
| Financial income | 75/76B | €237 | €925 | +€688 | +290% |
| Recurring financial income | 75 | €237 | €925 | +€688 | +290% |
| Financial charges | 65/66B | €3,743 | €4,573 | +€830 | +22.2% |
| Recurring financial charges | 65 | €3,743 | €4,573 | +€830 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €102,476 | €116,920 | +€14,445 | +14.1% |
| Income taxes | 67/77 | €21,211 | €24,710 | +€3,499 | +16.5% |
| Profit (loss) for the period | 9904 | €81,265 | €92,211 | +€10,946 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,265 | €92,211 | +€10,946 | +13.5% |
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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.