KOEN MARTENS FRUIT: what changed
What changed
KOEN MARTENS FRUIT
NACE 01.240, Growing of pome and stone fruits
filed annual accounts (NBB)
Net result for the year
-€6,016
2024 · -€14,890+€8,874
Equity
-€67,831
2024 · -€61,815-€6,016
Cash
€8,232
2024 · €7,825+€407
Balance sheet total
€60,344
2024 · €61,999-€1,656
Largest movements
Assets
- Tangible fixed assets -€10,762
down €10,762 (-24.6%), from €43,708 to €32,945
- Receivables within one year +€8,452
up €8,452 (+125%), from €6,786 to €15,238
of which Trade receivables: +€10,049
- Stocks and contracts +€672
up €672 (+26.3%), from €2,552 to €3,224
Equity and liabilities
- Profit (loss) carried forward -€6,016
down €6,016 (-4.3%), from -€139,915 to -€145,931
- Other debts +€2,588
up €2,588 (+9.8%), from €26,383 to €28,971
- Tax, wage and social debts +€1,259
new in 2025: €1,259
Income statement
- Gross operating margin +€11,541
up €11,541, from -€4,960 to €6,581
- Other operating charges +€4,184
up €4,184 (+598%), from €699 to €4,883
- Depreciation -€1,042
down €1,042 (-12.1%), from €8,596 to €7,554
- Staff costs -€428
down €428 (-100%), from €428 to €0
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
-€14,890
Gross operating margin
+€11,541
Staff costs
+€428
Depreciation
+€1,042
Other operating charges
-€4,184
Financial income
+€3
Financial charges
+€44
Result 2025
-€6,016
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
-€2,801
Investment
+€3,208
Financing
€0
Cash 2024
€7,825
From operations (derived)
-€2,801
Net result for the year
-€6,016
Depreciation
+€7,554
Stocks and contracts
-€672
Receivables within one year
-€8,452
Deferred charges and accrued income
+€425
Trade debts
+€514
Tax, wage and social debts
+€1,259
Other debts
+€2,588
Investment (derived)
+€3,208
Investment in fixed assets (net)
+€3,208
Cash 2025
€8,232
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,999 | €60,344 | -€1,656 | -2.7% |
| Fixed assets | 21/28 | €43,708 | €32,945 | -€10,762 | -24.6% |
| Tangible fixed assets | 22/27 | €43,708 | €32,945 | -€10,762 | -24.6% |
| Plant, machinery and equipment | 23 | €19,274 | €14,259 | -€5,015 | -26.0% |
| Furniture and vehicles | 24 | €706 | €6 | -€700 | -99.2% |
| Other tangible fixed assets | 26 | €23,728 | €18,680 | -€5,048 | -21.3% |
| Current assets | 29/58 | €18,292 | €27,398 | +€9,107 | +49.8% |
| Stocks and contracts in progress | 3 | €2,552 | €3,224 | +€672 | +26.3% |
| Stocks | 30/36 | €2,552 | €3,224 | +€672 | +26.3% |
| Amounts receivable within one year | 40/41 | €6,786 | €15,238 | +€8,452 | +125% |
| Trade receivables | 40 | €5,189 | €15,238 | +€10,049 | +194% |
| Other amounts receivable | 41 | €1,597 | €0 | -€1,597 | -100% |
| Cash at bank and in hand | 54/58 | €7,825 | €8,232 | +€407 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,128 | €704 | -€425 | -37.6% |
| Total equity and liabilities | 10/49 | €61,999 | €60,344 | -€1,656 | -2.7% |
| Equity | 10/15 | -€61,815 | -€67,831 | -€6,016 | -9.7% |
| Contributions | 10/11 | €78,100 | €78,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,915 | -€145,931 | -€6,016 | -4.3% |
| Amounts payable | 17/49 | €123,814 | €128,175 | +€4,360 | +3.5% |
| Amounts payable after more than one year | 17 | €97,000 | €97,000 | = | 0.0% |
| Other amounts payable | 178/9 | €97,000 | €97,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,814 | €31,175 | +€4,360 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €432 | €945 | +€514 | +119% |
| Suppliers | 440/4 | €432 | €945 | +€514 | +119% |
| Taxes, remuneration and social security | 45 | - | €1,259 | +€1,259 | |
| Taxes | 450/3 | - | €1,259 | +€1,259 | |
| Other amounts payable | 47/48 | €26,383 | €28,971 | +€2,588 | +9.8% |
| Remuneration, social security and pensions | 62 | €428 | €0 | -€428 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,596 | €7,554 | -€1,042 | -12.1% |
| Other operating charges | 640/8 | €699 | €4,883 | +€4,184 | +598% |
| Gross operating margin | 9900 | -€4,960 | €6,581 | +€11,541 | |
| Operating profit (loss) | 9901 | -€14,683 | -€5,857 | +€8,827 | +60.1% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €206 | €163 | -€44 | -21.2% |
| Recurring financial charges | 65 | €206 | €163 | -€44 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,890 | -€6,016 | +€8,874 | +59.6% |
| Profit (loss) for the period | 9904 | -€14,890 | -€6,016 | +€8,874 | +59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,890 | -€6,016 | +€8,874 | +59.6% |
Next steps
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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 6 November 2026 via checked.be.