MOORS FRUIT PRODUCTION: what changed
What changed
MOORS FRUIT PRODUCTION
NACE 01.240, Growing of pome and stone fruits
filed annual accounts (NBB)
Net result for the year
€70,718
2024 · €253,293-€182,575
Equity
€1.9m
2024 · €1.8m+€70,718
Cash
€297,304
2024 · €218,611+€78,692
Balance sheet total
€3.0m
2024 · €2.6m+€389,078
Largest movements
Assets
- Stocks and contracts +€372,321
up €372,321 (+68.3%), from €545,489 to €917,810
- Cash +€78,692
up €78,692 (+36.0%), from €218,611 to €297,304
mainly Debts after one year (+€250,000) and Depreciation (+€135,757)
- Tangible fixed assets -€36,464
down €36,464 (-2.2%), from €1.6m to €1.6m
of which Other tangible fixed assets: -€71,151
Equity and liabilities
- Debts after one year +€250,000
up €250,000 (+45.5%), from €550,000 to €800,000
- Reserves +€86,502
up €86,502 (+16.4%), from €527,461 to €613,963
- Tax, wage and social debts +€66,147
up €66,147 (+1,019%), from €6,494 to €72,641
of which Taxes: +€66,226
Income statement
- Staff costs +€88,330
up €88,330 (+31.5%), from €280,362 to €368,692
- Gross operating margin -€79,749
down €79,749 (-10.8%), from €735,890 to €656,141
- Taxes -€48,868
down €48,868 (-56.1%), from €87,102 to €38,234
- Depreciation +€26,959
up €26,959 (+24.8%), from €108,798 to €135,757
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
€253,293
Gross operating margin
-€79,749
Staff costs
-€88,330
Depreciation
-€26,959
Other operating charges
-€1,033
Other operating items
-€31,883
Financial income
+€114
Financial charges
-€3,601
Taxes
+€48,868
Result 2025
€70,718
raises the resultlowers the resultnot broken down further in the accounts
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
-€72,014
Investment
-€99,293
Financing
+€250,000
Cash 2024
€218,611
From operations (derived)
-€72,014
Net result for the year
+€70,718
Depreciation
+€135,757
Stocks and contracts
-€372,321
Receivables within one year
+€13,446
Deferred charges and accrued income
+€12,025
Trade debts
-€4,072
Tax, wage and social debts
+€66,147
Other debts
+€5,101
Accrued charges and deferred income
+€1,184
Investment (derived)
-€99,293
Investment in fixed assets (net)
-€99,293
Financing
+€250,000
Debts after one year
+€250,000
Cash 2025
€297,304
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,621,153 | €3,010,230 | +€389,078 | +14.8% |
| Fixed assets | 21/28 | €1,645,084 | €1,608,620 | -€36,464 | -2.2% |
| Tangible fixed assets | 22/27 | €1,644,936 | €1,608,472 | -€36,464 | -2.2% |
| Land and buildings | 22 | €1,048,161 | €1,048,161 | = | 0.0% |
| Plant, machinery and equipment | 23 | €145,881 | €184,738 | +€38,858 | +26.6% |
| Furniture and vehicles | 24 | €17,116 | €58,694 | +€41,578 | +243% |
| Other tangible fixed assets | 26 | €388,030 | €316,879 | -€71,151 | -18.3% |
| Assets under construction and advance payments | 27 | €45,749 | - | -€45,749 | |
| Financial fixed assets | 28 | €148 | €148 | = | 0.0% |
| Current assets | 29/58 | €976,068 | €1,401,610 | +€425,542 | +43.6% |
| Stocks and contracts in progress | 3 | €545,489 | €917,810 | +€372,321 | +68.3% |
| Stocks | 30/36 | €545,489 | €917,810 | +€372,321 | +68.3% |
| Amounts receivable within one year | 40/41 | €180,513 | €167,067 | -€13,446 | -7.4% |
| Trade receivables | 40 | €63,457 | €51,630 | -€11,827 | -18.6% |
| Other amounts receivable | 41 | €117,056 | €115,437 | -€1,620 | -1.4% |
| Current investments | 50/53 | €3,700 | €3,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218,611 | €297,304 | +€78,692 | +36.0% |
| Deferred charges and accrued income | 490/1 | €27,754 | €15,729 | -€12,025 | -43.3% |
| Total equity and liabilities | 10/49 | €2,621,153 | €3,010,230 | +€389,078 | +14.8% |
| Equity | 10/15 | €1,839,813 | €1,910,531 | +€70,718 | +3.8% |
| Contributions | 10/11 | €1,265,000 | €1,265,000 | = | 0.0% |
| Revaluation surpluses | 12 | €47,352 | €31,568 | -€15,784 | -33.3% |
| Reserves | 13 | €527,461 | €613,963 | +€86,502 | +16.4% |
| Distributable reserves | 133 | €527,461 | €613,963 | +€86,502 | +16.4% |
| Amounts payable | 17/49 | €781,339 | €1,099,699 | +€318,359 | +40.7% |
| Amounts payable after more than one year | 17 | €550,000 | €800,000 | +€250,000 | +45.5% |
| Financial debts | 170/4 | €550,000 | €800,000 | +€250,000 | +45.5% |
| Amounts payable within one year | 42/48 | €202,491 | €269,667 | +€67,176 | +33.2% |
| Trade debts | 44 | €191,969 | €187,896 | -€4,072 | -2.1% |
| Suppliers | 440/4 | €191,969 | €187,896 | -€4,072 | -2.1% |
| Taxes, remuneration and social security | 45 | €6,494 | €72,641 | +€66,147 | +1,019% |
| Taxes | 450/3 | €5,138 | €71,365 | +€66,226 | +1,289% |
| Remuneration and social security | 454/9 | €1,355 | €1,276 | -€79 | -5.9% |
| Other amounts payable | 47/48 | €4,028 | €9,129 | +€5,101 | +127% |
| Accrued charges and deferred income | 492/3 | €28,849 | €30,032 | +€1,184 | +4.1% |
| Non-recurring operating income | 76A | - | €8,221 | +€8,221 | |
| Remuneration, social security and pensions | 62 | €280,362 | €368,692 | +€88,330 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,798 | €135,757 | +€26,959 | +24.8% |
| Other operating charges | 640/8 | €6,757 | €7,791 | +€1,033 | +15.3% |
| Non-recurring operating charges | 66A | - | €31,883 | +€31,883 | |
| Gross operating margin | 9900 | €735,890 | €656,141 | -€79,749 | -10.8% |
| Operating profit (loss) | 9901 | €339,973 | €112,018 | -€227,955 | -67.1% |
| Financial income | 75/76B | €1,215 | €1,330 | +€114 | +9.4% |
| Recurring financial income | 75 | €1,215 | €1,330 | +€114 | +9.4% |
| Financial charges | 65/66B | €793 | €4,395 | +€3,601 | +454% |
| Recurring financial charges | 65 | €793 | €4,395 | +€3,601 | +454% |
| Profit (loss) for the period before taxes | 9903 | €340,395 | €108,952 | -€231,442 | -68.0% |
| Income taxes | 67/77 | €87,102 | €38,234 | -€48,868 | -56.1% |
| Profit (loss) for the period | 9904 | €253,293 | €70,718 | -€182,575 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €253,293 | €70,718 | -€182,575 | -72.1% |
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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 7 November 2026 via checked.be.