KVDV 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.
What changed
KVDV FRUIT
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,126
2024 · €273,316-€264,190
Equity
€394,756
2024 · €385,630+€9,126
Cash
€297,575
2024 · €351,242-€53,666
Balance sheet total
€1.8m
2024 · €2.0m-€233,301
Largest movements
Assets
- Receivables within one year -€264,918
down €264,918 (-87.6%), from €302,295 to €37,377
of which Trade receivables: -€277,102
- Receivables after one year +€140,000
new in 2025: €140,000
- Tangible fixed assets -€60,117
down €60,117 (-4.3%), from €1.4m to €1.3m
of which Land and buildings: -€50,231
- Cash -€53,666
down €53,666 (-15.3%), from €351,242 to €297,575
mainly Trade debts (-€166,003) and Receivables after one year (-€140,000)
Equity and liabilities
- Trade debts -€166,003
down €166,003 (-64.6%), from €257,095 to €91,092
- Debts after one year -€116,296
down €116,296 (-9.7%), from €1.2m to €1.1m
- Other debts +€28,439
up €28,439 (+698%), from €4,076 to €32,515
Income statement
- Gross operating margin -€297,632
down €297,632 (-48.8%), from €609,706 to €312,074
- Write-downs +€103,044
new in 2025: €103,044
- Depreciation -€81,052
down €81,052 (-38.3%), from €211,636 to €130,583
- Staff costs -€54,271
down €54,271 (-65.0%), from €83,556 to €29,285
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.
Result 2024
€273,316
Gross operating margin
-€297,632
Staff costs
+€54,271
Depreciation
+€81,052
Write-downs
-€103,044
Other operating charges
-€1,594
Other operating items
-€3,848
Financial income
+€313
Financial charges
+€4,938
Taxes
+€1,354
Result 2025
€9,126
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€127,948
Investment
-€70,466
Financing
-€111,148
Cash 2024
€351,242
From operations (derived)
+€127,948
Net result for the year
+€9,126
Depreciation
+€130,583
Receivables after one year
-€140,000
Receivables within one year
+€264,918
Deferred charges and accrued income
-€5,401
Trade debts
-€166,003
Tax, wage and social debts
+€6,168
Other debts
+€28,439
Accrued charges and deferred income
+€117
Investment (derived)
-€70,466
Investment in fixed assets (net)
-€70,466
Financing
-€111,148
Debts after one year
-€116,296
Current portion of long-term debt
+€5,148
Cash 2025
€297,575
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,036,639 | €1,803,337 | -€233,301 | -11.5% |
| Fixed assets | 21/28 | €1,383,101 | €1,322,984 | -€60,117 | -4.3% |
| Tangible fixed assets | 22/27 | €1,383,101 | €1,322,984 | -€60,117 | -4.3% |
| Land and buildings | 22 | €1,194,534 | €1,144,302 | -€50,231 | -4.2% |
| Plant, machinery and equipment | 23 | €129,069 | €112,449 | -€16,620 | -12.9% |
| Furniture and vehicles | 24 | €59,498 | €66,232 | +€6,734 | +11.3% |
| Current assets | 29/58 | €653,537 | €480,353 | -€173,184 | -26.5% |
| Amounts receivable after more than one year | 29 | - | €140,000 | +€140,000 | |
| Other amounts receivable | 291 | - | €140,000 | +€140,000 | |
| Amounts receivable within one year | 40/41 | €302,295 | €37,377 | -€264,918 | -87.6% |
| Trade receivables | 40 | €299,479 | €22,377 | -€277,102 | -92.5% |
| Other amounts receivable | 41 | €2,816 | €15,000 | +€12,184 | +433% |
| Cash at bank and in hand | 54/58 | €351,242 | €297,575 | -€53,666 | -15.3% |
| Deferred charges and accrued income | 490/1 | €0 | €5,401 | +€5,401 | +1,174,059% |
| Total equity and liabilities | 10/49 | €2,036,639 | €1,803,337 | -€233,301 | -11.5% |
| Equity | 10/15 | €385,630 | €394,756 | +€9,126 | +2.4% |
| Contributions | 10/11 | €79,375 | €79,375 | = | 0.0% |
| Revaluation surpluses | 12 | €8,746 | €1,749 | -€6,997 | -80.0% |
| Reserves | 13 | €19,492 | €26,489 | +€6,997 | +35.9% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Distributable reserves | 133 | €18,792 | €25,789 | +€6,997 | +37.2% |
| Profit (loss) carried forward | 14 | €278,016 | €287,142 | +€9,126 | +3.3% |
| Amounts payable | 17/49 | €1,651,009 | €1,408,582 | -€242,427 | -14.7% |
| Amounts payable after more than one year | 17 | €1,194,346 | €1,078,050 | -€116,296 | -9.7% |
| Financial debts | 170/4 | €1,194,346 | €1,078,050 | -€116,296 | -9.7% |
| Amounts payable within one year | 42/48 | €441,632 | €315,383 | -€126,249 | -28.6% |
| Current portion of amounts payable after more than one year | 42 | €141,148 | €146,296 | +€5,148 | +3.6% |
| Trade debts | 44 | €257,095 | €91,092 | -€166,003 | -64.6% |
| Suppliers | 440/4 | €257,095 | €91,092 | -€166,003 | -64.6% |
| Taxes, remuneration and social security | 45 | €39,314 | €45,481 | +€6,168 | +15.7% |
| Taxes | 450/3 | €38,742 | €45,290 | +€6,548 | +16.9% |
| Remuneration and social security | 454/9 | €572 | €192 | -€380 | -66.5% |
| Other amounts payable | 47/48 | €4,076 | €32,515 | +€28,439 | +698% |
| Accrued charges and deferred income | 492/3 | €15,031 | €15,148 | +€117 | +0.8% |
| Remuneration, social security and pensions | 62 | €83,556 | €29,285 | -€54,271 | -65.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €211,636 | €130,583 | -€81,052 | -38.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €103,044 | +€103,044 | |
| Other operating charges | 640/8 | €2,788 | €4,383 | +€1,594 | +57.2% |
| Non-recurring operating charges | 66A | - | €3,848 | +€3,848 | |
| Gross operating margin | 9900 | €609,706 | €312,074 | -€297,632 | -48.8% |
| Operating profit (loss) | 9901 | €311,726 | €40,930 | -€270,795 | -86.9% |
| Financial income | 75/76B | €1,403 | €1,716 | +€313 | +22.3% |
| Recurring financial income | 75 | €1,403 | €1,716 | +€313 | +22.3% |
| Financial charges | 65/66B | €38,185 | €33,247 | -€4,938 | -12.9% |
| Recurring financial charges | 65 | €38,185 | €33,247 | -€4,938 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €274,943 | €9,399 | -€265,544 | -96.6% |
| Income taxes | 67/77 | €1,627 | €273 | -€1,354 | -83.2% |
| Profit (loss) for the period | 9904 | €273,316 | €9,126 | -€264,190 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €273,316 | €9,126 | -€264,190 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.