KNAPEN 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.
KNAPEN FRUIT
Largest movements
- Deferred charges and accrued income -€122,212
down €122,212 (-19.9%), from €613,714 to €491,502
- Receivables within one year +€103,634
up €103,634 (+79.8%), from €129,797 to €233,431
of which Trade receivables: +€90,598
- Cash -€31,943
down €31,943 (-99.6%), from €32,077 to €134
mainly Receivables within one year (-€103,634) and Net result for the year (-€76,658)
- Tangible fixed assets +€18,925
up €18,925 (+7.5%), from €251,887 to €270,813
of which Land and buildings: +€23,200
- Accrued charges and deferred income +€102,573
up €102,573 (+94.7%), from €108,299 to €210,872
- Profit (loss) carried forward -€76,658
down €76,658 (-44.6%), from -€171,886 to -€248,544
- Short-term financial debts -€24,033
down €24,033 (-48.1%), from €50,000 to €25,967
- Advances received -€20,000
down €20,000 (-100%), from €20,000 to €0
- Tax, wage and social debts +€19,631
up €19,631 (+677%), from €2,901 to €22,532
of which Remuneration and social security: +€19,335
- Gross operating margin -€79,894
down €79,894 (-29.5%), from €270,869 to €190,975
- Staff costs +€61,889
up €61,889 (+38.3%), from €161,451 to €223,341
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 | €1,032,512 | €999,222 | -€33,290 | -3.2% |
| Fixed assets | 21/28 | €256,924 | €274,155 | +€17,231 | +6.7% |
| Tangible fixed assets | 22/27 | €251,887 | €270,813 | +€18,925 | +7.5% |
| Land and buildings | 22 | €146,301 | €169,501 | +€23,200 | +15.9% |
| Plant, machinery and equipment | 23 | €51,137 | €60,988 | +€9,851 | +19.3% |
| Furniture and vehicles | 24 | €4,516 | €2,516 | -€2,000 | -44.3% |
| Other tangible fixed assets | 26 | €49,933 | €37,807 | -€12,126 | -24.3% |
| Financial fixed assets | 28 | €5,037 | €3,343 | -€1,695 | -33.6% |
| Current assets | 29/58 | €775,588 | €725,067 | -€50,521 | -6.5% |
| Amounts receivable within one year | 40/41 | €129,797 | €233,431 | +€103,634 | +79.8% |
| Trade receivables | 40 | €2,264 | €92,862 | +€90,598 | +4,002% |
| Other amounts receivable | 41 | €127,533 | €140,570 | +€13,036 | +10.2% |
| Cash at bank and in hand | 54/58 | €32,077 | €134 | -€31,943 | -99.6% |
| Deferred charges and accrued income | 490/1 | €613,714 | €491,502 | -€122,212 | -19.9% |
| Total equity and liabilities | 10/49 | €1,032,512 | €999,222 | -€33,290 | -3.2% |
| Equity | 10/15 | €578,114 | €501,456 | -€76,658 | -13.3% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€171,886 | -€248,544 | -€76,658 | -44.6% |
| Amounts payable | 17/49 | €454,398 | €497,766 | +€43,368 | +9.5% |
| Amounts payable after more than one year | 17 | €70,485 | €69,301 | -€1,184 | -1.7% |
| Financial debts | 170/4 | €54,585 | €53,401 | -€1,184 | -2.2% |
| Other amounts payable | 178/9 | €15,900 | €15,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €275,614 | €217,594 | -€58,020 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €28,656 | €20,774 | -€7,882 | -27.5% |
| Financial debts | 43 | €50,000 | €25,967 | -€24,033 | -48.1% |
| Credit institutions | 430/8 | €50,000 | €25,967 | -€24,033 | -48.1% |
| Trade debts | 44 | €120,280 | €109,111 | -€11,169 | -9.3% |
| Suppliers | 440/4 | €120,280 | €109,111 | -€11,169 | -9.3% |
| Advances received on contracts in progress | 46 | €20,000 | €0 | -€20,000 | -100% |
| Taxes, remuneration and social security | 45 | €2,901 | €22,532 | +€19,631 | +677% |
| Taxes | 450/3 | €425 | €721 | +€296 | +69.6% |
| Remuneration and social security | 454/9 | €2,476 | €21,811 | +€19,335 | +781% |
| Other amounts payable | 47/48 | €53,776 | €39,210 | -€14,567 | -27.1% |
| Accrued charges and deferred income | 492/3 | €108,299 | €210,872 | +€102,573 | +94.7% |
| Remuneration, social security and pensions | 62 | €161,451 | €223,341 | +€61,889 | +38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,882 | €36,165 | +€283 | +0.8% |
| Other operating charges | 640/8 | €4,881 | €4,544 | -€337 | -6.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €270,869 | €190,975 | -€79,894 | -29.5% |
| Operating profit (loss) | 9901 | €68,655 | -€73,074 | -€141,729 | |
| Financial income | 75/76B | €2,416 | €2,566 | +€150 | +6.2% |
| Recurring financial income | 75 | €2,416 | €2,566 | +€150 | +6.2% |
| Financial charges | 65/66B | €4,157 | €6,150 | +€1,993 | +48.0% |
| Recurring financial charges | 65 | €4,157 | €6,150 | +€1,993 | +48.0% |
| Profit (loss) for the period before taxes | 9903 | €66,914 | -€76,658 | -€143,572 | |
| Profit (loss) for the period | 9904 | €66,914 | -€76,658 | -€143,572 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,914 | -€76,658 | -€143,572 |
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.