MAC QUEEN 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.
MAC QUEEN FRUIT
Largest movements
- Receivables within one year +€276,851
up €276,851 (+20.9%), from €1.3m to €1.6m
of which Other amounts receivable: +€772,895
- Tangible fixed assets -€183,817
down €183,817 (-8.3%), from €2.2m to €2.0m
of which Land and buildings: -€146,379
- Cash -€150,163
down €150,163 (-76.6%), from €196,082 to €45,919
mainly Receivables within one year (-€276,851) and Other debts (-€199,052)
- Debts after one year +€216,048
up €216,048 (+18.5%), from €1.2m to €1.4m
- Other debts -€199,052
down €199,052 (-64.3%), from €309,743 to €110,691
- Trade debts -€104,398
down €104,398 (-41.2%), from €253,346 to €148,948
- Reserves +€47,990
up €47,990 (+2.8%), from €1.7m to €1.8m
of which Distributable reserves: +€47,990
- Staff costs -€194,085
down €194,085 (-37.1%), from €522,691 to €328,605
- Gross operating margin -€184,645
down €184,645 (-18.8%), from €984,102 to €799,456
- Depreciation -€33,369
down €33,369 (-9.5%), from €352,921 to €319,552
- Other operating charges +€25,285
up €25,285 (+110%), from €22,900 to €48,185
- Financial charges -€10,879
down €10,879 (-14.9%), from €72,943 to €62,064
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 | €3,752,519 | €3,715,748 | -€36,771 | -1.0% |
| Fixed assets | 21/28 | €2,214,401 | €2,030,584 | -€183,817 | -8.3% |
| Tangible fixed assets | 22/27 | €2,214,401 | €2,030,584 | -€183,817 | -8.3% |
| Land and buildings | 22 | €1,531,780 | €1,385,401 | -€146,379 | -9.6% |
| Plant, machinery and equipment | 23 | €637,315 | €560,390 | -€76,925 | -12.1% |
| Furniture and vehicles | 24 | €45,306 | €84,793 | +€39,488 | +87.2% |
| Current assets | 29/58 | €1,538,118 | €1,685,164 | +€147,046 | +9.6% |
| Amounts receivable within one year | 40/41 | €1,327,369 | €1,604,220 | +€276,851 | +20.9% |
| Trade receivables | 40 | €637,002 | €140,958 | -€496,044 | -77.9% |
| Other amounts receivable | 41 | €690,367 | €1,463,262 | +€772,895 | +112% |
| Current investments | 50/53 | €1,200 | €1,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €196,082 | €45,919 | -€150,163 | -76.6% |
| Deferred charges and accrued income | 490/1 | €13,467 | €33,825 | +€20,358 | +151% |
| Total equity and liabilities | 10/49 | €3,752,519 | €3,715,748 | -€36,771 | -1.0% |
| Equity | 10/15 | €1,765,533 | €1,813,522 | +€47,990 | +2.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,715,533 | €1,763,522 | +€47,990 | +2.8% |
| Non-distributable reserves | 130/1 | €65,000 | €65,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €1,650,533 | €1,698,522 | +€47,990 | +2.9% |
| Amounts payable | 17/49 | €1,986,987 | €1,902,226 | -€84,761 | -4.3% |
| Amounts payable after more than one year | 17 | €1,164,952 | €1,381,000 | +€216,048 | +18.5% |
| Financial debts | 170/4 | €1,164,952 | €1,381,000 | +€216,048 | +18.5% |
| Amounts payable within one year | 42/48 | €821,204 | €521,207 | -€299,997 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €256,332 | €253,952 | -€2,379 | -0.9% |
| Trade debts | 44 | €253,346 | €148,948 | -€104,398 | -41.2% |
| Suppliers | 440/4 | €253,346 | €148,948 | -€104,398 | -41.2% |
| Taxes, remuneration and social security | 45 | €1,783 | €7,616 | +€5,833 | +327% |
| Taxes | 450/3 | €24 | €0 | -€24 | -100% |
| Remuneration and social security | 454/9 | €1,759 | €7,616 | +€5,857 | +333% |
| Other amounts payable | 47/48 | €309,743 | €110,691 | -€199,052 | -64.3% |
| Accrued charges and deferred income | 492/3 | €831 | €19 | -€812 | -97.7% |
| Remuneration, social security and pensions | 62 | €522,691 | €328,605 | -€194,085 | -37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €352,921 | €319,552 | -€33,369 | -9.5% |
| Other operating charges | 640/8 | €22,900 | €48,185 | +€25,285 | +110% |
| Gross operating margin | 9900 | €984,102 | €799,456 | -€184,645 | -18.8% |
| Operating profit (loss) | 9901 | €85,590 | €103,114 | +€17,524 | +20.5% |
| Financial income | 75/76B | €25,845 | €22,770 | -€3,075 | -11.9% |
| Recurring financial income | 75 | €25,845 | €22,770 | -€3,075 | -11.9% |
| Financial charges | 65/66B | €72,943 | €62,064 | -€10,879 | -14.9% |
| Recurring financial charges | 65 | €72,943 | €62,064 | -€10,879 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €38,491 | €63,820 | +€25,328 | +65.8% |
| Income taxes | 67/77 | €8,347 | €15,830 | +€7,483 | +89.6% |
| Profit (loss) for the period | 9904 | €30,144 | €47,990 | +€17,846 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,144 | €47,990 | +€17,846 | +59.2% |
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 15 October 2026 via checked.be.