PCF FRUIT: what changed
Two fiscal 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.
PCF FRUIT
Largest movements
- Receivables within one year -€376
down €376 (-3.3%), from €11,288 to €10,912
of which Trade receivables: -€500
- Tangible fixed assets -€278
no longer reported in 2023 (was €278)
- Cash -€152
down €152 (-10.8%), from €1,411 to €1,259
mainly Trade debts (-€620) and Net result for the year (-€349)
- Trade debts -€620
no longer reported in 2023 (was €620)
- Profit (loss) carried forward -€349
down €349 (-10.5%), from -€3,323 to -€3,672
- Accrued charges and deferred income +€348
up €348 (+100.0%), from €348 to €695
- Other debts -€184
down €184 (-2.0%), from €9,132 to €8,948
- Gross operating margin -€1,596
down €1,596 (-86.0%), from €1,856 to €260
- Other operating charges -€472
down €472 (-62.2%), from €759 to €287
- Depreciation -€197
down €197 (-41.5%), from €475 to €278
- Financial charges -€51
down €51 (-53.3%), from €96 to €45
From the 2022 result to the 2023 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.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,976 | €12,171 | -€805 | -6.2% |
| Fixed assets | 21/28 | €278 | - | -€278 | |
| Tangible fixed assets | 22/27 | €278 | - | -€278 | |
| Furniture and vehicles | 24 | €278 | - | -€278 | |
| Current assets | 29/58 | €12,698 | €12,171 | -€527 | -4.2% |
| Amounts receivable within one year | 40/41 | €11,288 | €10,912 | -€376 | -3.3% |
| Trade receivables | 40 | €10,859 | €10,359 | -€500 | -4.6% |
| Other amounts receivable | 41 | €429 | €553 | +€124 | +29.0% |
| Cash at bank and in hand | 54/58 | €1,411 | €1,259 | -€152 | -10.8% |
| Total equity and liabilities | 10/49 | €12,976 | €12,171 | -€805 | -6.2% |
| Equity | 10/15 | €2,877 | €2,528 | -€349 | -12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,323 | -€3,672 | -€349 | -10.5% |
| Amounts payable | 17/49 | €10,100 | €9,643 | -€457 | -4.5% |
| Amounts payable within one year | 42/48 | €9,752 | €8,948 | -€804 | -8.2% |
| Trade debts | 44 | €620 | - | -€620 | |
| Suppliers | 440/4 | €620 | - | -€620 | |
| Other amounts payable | 47/48 | €9,132 | €8,948 | -€184 | -2.0% |
| Accrued charges and deferred income | 492/3 | €348 | €695 | +€348 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €278 | -€197 | -41.5% |
| Other operating charges | 640/8 | €759 | €287 | -€472 | -62.2% |
| Gross operating margin | 9900 | €1,856 | €260 | -€1,596 | -86.0% |
| Operating profit (loss) | 9901 | €622 | -€305 | -€927 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €96 | €45 | -€51 | -53.3% |
| Recurring financial charges | 65 | €96 | €45 | -€51 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €526 | -€349 | -€875 | |
| Profit (loss) for the period | 9904 | €526 | -€349 | -€875 | |
| Profit (loss) for the period to be appropriated | 9905 | €526 | -€349 | -€875 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.