MOORS 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
MOORS FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€215,062
2024 · €526,938-€311,875
Equity
€11.2m
2024 · €11.0m+€209,062
Cash
€373,166
2024 · €437,406-€64,240
Balance sheet total
€14.5m
2024 · €14.5m-€12,154
Largest movements
Assets
- Current investments -€2.0m
down €2.0m (-99.2%), from €2.0m to €16,433
- Tangible fixed assets +€1.1m
up €1.1m (+12.2%), from €8.9m to €10.0m
of which Assets under construction and advance payments: +€627,636
- Receivables within one year +€1.0m
up €1.0m (+82.9%), from €1.2m to €2.3m
of which Other amounts receivable: +€2.1m
Equity and liabilities
- Reserves +€215,062
up €215,062 (+2.0%), from €10.6m to €10.9m
of which Distributable reserves: +€215,062
Income statement
- Gross operating margin -€433,730
down €433,730 (-31.1%), from €1.4m to €959,756
- Taxes -€105,035
down €105,035 (-58.6%), from €179,374 to €74,339
- Depreciation -€74,524
down €74,524 (-14.0%), from €531,380 to €456,856
- Financial charges +€22,668
up €22,668 (+29.5%), from €76,970 to €99,637
- Financial income -€17,440
down €17,440 (-55.6%), from €31,377 to €13,937
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
€526,938
Gross operating margin
-€433,730
Staff costs
-€8,479
Depreciation
+€74,524
Other operating charges
-€8,265
Other operating items
-€853
Financial income
-€17,440
Financial charges
-€22,668
Taxes
+€105,035
Result 2025
€215,062
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
-€427,122
Investment
+€466,878
Financing
-€103,996
Cash 2024
€437,406
From operations (derived)
-€427,122
Net result for the year
+€215,062
Depreciation
+€456,856
Receivables within one year
-€1.0m
Deferred charges and accrued income
+€49,627
Trade debts
-€106,619
Tax, wage and social debts
-€8,486
Other debts
-€61,806
Accrued charges and deferred income
+€53,691
Investment (derived)
+€466,878
Investment in fixed assets (net)
-€1.5m
Current investments
+€2.0m
Financing
-€103,996
Debts after one year
-€98,871
Current portion of long-term debt
+€874
Contributions, distributions and other
-€6,000
Cash 2025
€373,166
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,532,989 | €14,520,834 | -€12,154 | -0.1% |
| Fixed assets | 21/28 | €10,298,258 | €11,374,524 | +€1.1m | +10.5% |
| Intangible fixed assets | 21 | €2,452 | €1,952 | -€500 | -20.4% |
| Tangible fixed assets | 22/27 | €8,918,152 | €10,009,918 | +€1.1m | +12.2% |
| Land and buildings | 22 | €7,826,926 | €7,746,586 | -€80,339 | -1.0% |
| Plant, machinery and equipment | 23 | €773,312 | €1,249,414 | +€476,101 | +61.6% |
| Furniture and vehicles | 24 | €212,717 | €308,284 | +€95,566 | +44.9% |
| Other tangible fixed assets | 26 | €99,337 | €72,138 | -€27,199 | -27.4% |
| Assets under construction and advance payments | 27 | €5,860 | €633,496 | +€627,636 | +10,711% |
| Financial fixed assets | 28 | €1,377,653 | €1,362,653 | -€15,000 | -1.1% |
| Current assets | 29/58 | €4,234,731 | €3,146,311 | -€1.1m | -25.7% |
| Stocks and contracts in progress | 3 | €443,894 | €443,894 | = | 0.0% |
| Stocks | 30/36 | €443,894 | €443,894 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,237,152 | €2,262,598 | +€1.0m | +82.9% |
| Trade receivables | 40 | €1,194,532 | €152,616 | -€1.0m | -87.2% |
| Other amounts receivable | 41 | €42,619 | €2,109,982 | +€2.1m | +4,851% |
| Current investments | 50/53 | €2,016,433 | €16,433 | -€2.0m | -99.2% |
| Cash at bank and in hand | 54/58 | €437,406 | €373,166 | -€64,240 | -14.7% |
| Deferred charges and accrued income | 490/1 | €99,845 | €50,219 | -€49,627 | -49.7% |
| Total equity and liabilities | 10/49 | €14,532,989 | €14,520,834 | -€12,154 | -0.1% |
| Equity | 10/15 | €10,967,025 | €11,176,087 | +€209,062 | +1.9% |
| Contributions | 10/11 | €251,776 | €251,776 | = | 0.0% |
| Capital | 10 | €251,776 | €251,776 | = | 0.0% |
| Issued capital | 100 | €251,776 | €251,776 | = | 0.0% |
| Reserves | 13 | €10,646,249 | €10,861,311 | +€215,062 | +2.0% |
| Non-distributable reserves | 130/1 | €25,178 | €25,178 | = | 0.0% |
| Legal reserve | 130 | €25,178 | €25,178 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,460 | €81,460 | = | 0.0% |
| Distributable reserves | 133 | €10,539,611 | €10,754,674 | +€215,062 | +2.0% |
| Investment grants | 15 | €69,000 | €63,000 | -€6,000 | -8.7% |
| Amounts payable | 17/49 | €3,565,964 | €3,344,747 | -€221,217 | -6.2% |
| Amounts payable after more than one year | 17 | €2,465,404 | €2,366,533 | -€98,871 | -4.0% |
| Financial debts | 170/4 | €2,464,660 | €2,365,790 | -€98,871 | -4.0% |
| Other amounts payable | 178/9 | €744 | €744 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,065,790 | €889,753 | -€176,037 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €77,996 | €78,871 | +€874 | +1.1% |
| Trade debts | 44 | €184,117 | €77,498 | -€106,619 | -57.9% |
| Suppliers | 440/4 | €184,117 | €77,498 | -€106,619 | -57.9% |
| Taxes, remuneration and social security | 45 | €68,578 | €60,092 | -€8,486 | -12.4% |
| Taxes | 450/3 | €60,387 | €51,696 | -€8,691 | -14.4% |
| Remuneration and social security | 454/9 | €8,191 | €8,396 | +€205 | +2.5% |
| Other amounts payable | 47/48 | €735,098 | €673,292 | -€61,806 | -8.4% |
| Accrued charges and deferred income | 492/3 | €34,770 | €88,461 | +€53,691 | +154% |
| Non-recurring operating income | 76A | €18,887 | - | -€18,887 | |
| Remuneration, social security and pensions | 62 | €78,088 | €86,567 | +€8,479 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531,380 | €456,856 | -€74,524 | -14.0% |
| Other operating charges | 640/8 | €32,114 | €40,379 | +€8,265 | +25.7% |
| Non-recurring operating charges | 66A | - | €853 | +€853 | |
| Gross operating margin | 9900 | €1,393,486 | €959,756 | -€433,730 | -31.1% |
| Operating profit (loss) | 9901 | €751,904 | €375,102 | -€376,803 | -50.1% |
| Financial income | 75/76B | €31,377 | €13,937 | -€17,440 | -55.6% |
| Recurring financial income | 75 | €31,377 | €13,937 | -€17,440 | -55.6% |
| Financial charges | 65/66B | €76,970 | €99,637 | +€22,668 | +29.5% |
| Recurring financial charges | 65 | €76,970 | €99,637 | +€22,668 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €706,311 | €289,401 | -€416,910 | -59.0% |
| Income taxes | 67/77 | €179,374 | €74,339 | -€105,035 | -58.6% |
| Profit (loss) for the period | 9904 | €526,938 | €215,062 | -€311,875 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €526,938 | €215,062 | -€311,875 | -59.2% |
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 16 October 2026 via checked.be.