PERE OLIVE: 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
PERE OLIVE
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€1.5m+€368,731
Equity
-€3.1m
2024 · -€1.9m-€1.1m
Cash
€159,627
2024 · €271,167-€111,540
Balance sheet total
€17.7m
2024 · €16.3m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.1m
up €1.1m (+11.2%), from €9.7m to €10.8m
of which Trade receivables: +€1.2m
- Stocks and contracts +€289,543
up €289,543 (+6.7%), from €4.3m to €4.6m
Equity and liabilities
- Debts after one year +€3.1m
up €3.1m (+24.2%), from €12.7m to €15.7m
- Profit (loss) carried forward -€1.1m
down €1.1m (-8.5%), from -€12.9m to -€14.0m
- Trade debts -€598,848
down €598,848 (-14.0%), from €4.3m to €3.7m
Income statement
- Goods and materials +€2.5m
up €2.5m (+14.7%), from €17.0m to €19.5m
of which Purchases: +€1.9m
- Turnover +€1.9m
up €1.9m (+5.6%), from €33.6m to €35.5m
- Staff costs -€881,314
down €881,314 (-10.7%), from €8.2m to €7.4m
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
-€1.5m
Turnover
+€1.9m
Other operating income
-€177,306
Goods and materials
-€2.5m
Services and other goods
+€82,223
Staff costs
+€881,314
Depreciation
+€759
Write-downs
-€26,595
Provisions
-€25,835
Other operating charges
+€33,542
Other operating items
+€28,531
Financial income
-€11,077
Financial charges
-€98,031
Taxes
+€308,864
Deferred taxes and other
+€1
Result 2025
-€1.1m
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
-€2.4m
Investment
-€759,104
Financing
+€3.1m
Cash 2024
€271,167
From operations (derived)
-€2.4m
Net result for the year
-€1.1m
Depreciation
+€670,020
Stocks and contracts
-€289,543
Receivables within one year
-€1.1m
Deferred charges and accrued income
-€22,765
Provisions
-€4,689
Trade debts
-€598,848
Tax, wage and social debts
-€15,789
Accrued charges and deferred income
+€62,977
Investment (derived)
-€759,104
Investment in fixed assets (net)
-€759,104
Financing
+€3.1m
Debts after one year
+€3.1m
Contributions, distributions and other
-€17,621
Cash 2025
€159,627
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,335,620 | €17,711,757 | +€1.4m | +8.4% |
| Fixed assets | 21/28 | €2,007,533 | €2,096,617 | +€89,084 | +4.4% |
| Tangible fixed assets | 22/27 | €2,007,533 | €2,091,818 | +€84,285 | +4.2% |
| Land and buildings | 22 | €342,694 | €243,076 | -€99,618 | -29.1% |
| Plant, machinery and equipment | 23 | €1,334,114 | €1,292,560 | -€41,554 | -3.1% |
| Furniture and vehicles | 24 | €4,698 | €2,512 | -€2,186 | -46.5% |
| Assets under construction and advance payments | 27 | €326,027 | €553,670 | +€227,643 | +69.8% |
| Financial fixed assets | 28 | - | €4,799 | +€4,799 | |
| Other financial fixed assets | 284/8 | - | €4,799 | +€4,799 | |
| Amounts receivable and cash guarantees | 285/8 | - | €4,799 | +€4,799 | |
| Current assets | 29/58 | €14,328,087 | €15,615,140 | +€1.3m | +9.0% |
| Stocks and contracts in progress | 3 | €4,315,200 | €4,604,743 | +€289,543 | +6.7% |
| Stocks | 30/36 | €4,315,200 | €4,604,743 | +€289,543 | +6.7% |
| Raw materials and consumables | 30/31 | €3,844,009 | €4,348,093 | +€504,084 | +13.1% |
| Finished goods | 33 | €433,872 | €229,829 | -€204,043 | -47.0% |
| Goods purchased for resale | 34 | €37,319 | €26,821 | -€10,498 | -28.1% |
| Amounts receivable within one year | 40/41 | €9,712,209 | €10,798,494 | +€1.1m | +11.2% |
| Trade receivables | 40 | €9,485,182 | €10,640,576 | +€1.2m | +12.2% |
| Other amounts receivable | 41 | €227,027 | €157,918 | -€69,109 | -30.4% |
| Cash at bank and in hand | 54/58 | €271,167 | €159,627 | -€111,540 | -41.1% |
| Deferred charges and accrued income | 490/1 | €29,511 | €52,276 | +€22,765 | +77.1% |
| Total equity and liabilities | 10/49 | €16,335,620 | €17,711,757 | +€1.4m | +8.4% |
| Equity | 10/15 | -€1,928,352 | -€3,065,866 | -€1.1m | -59.0% |
| Contributions | 10/11 | €10,292,219 | €10,292,219 | = | 0.0% |
| Capital | 10 | €10,292,219 | €10,292,219 | = | 0.0% |
| Issued capital | 100 | €10,292,219 | €10,292,219 | = | 0.0% |
| Reserves | 13 | €647,919 | €626,478 | -€21,441 | -3.3% |
| Non-distributable reserves | 130/1 | €572,819 | €572,819 | = | 0.0% |
| Legal reserve | 130 | €572,819 | €572,819 | = | 0.0% |
| Tax-exempt reserves | 132 | €75,100 | €53,659 | -€21,441 | -28.5% |
| Profit (loss) carried forward | 14 | -€12,928,153 | -€14,026,605 | -€1.1m | -8.5% |
| Investment grants | 15 | €59,663 | €42,042 | -€17,621 | -29.5% |
| Provisions and deferred taxes | 16 | €67,127 | €62,438 | -€4,689 | -7.0% |
| Provisions for liabilities and charges | 160/5 | €28,522 | €34,879 | +€6,357 | +22.3% |
| Other liabilities and charges | 164/5 | €28,522 | €34,879 | +€6,357 | +22.3% |
| Deferred taxes | 168 | €38,605 | €27,559 | -€11,046 | -28.6% |
| Amounts payable | 17/49 | €18,196,845 | €20,715,185 | +€2.5m | +13.8% |
| Amounts payable after more than one year | 17 | €12,676,269 | €15,746,269 | +€3.1m | +24.2% |
| Other amounts payable | 178/9 | €12,676,269 | €15,746,269 | +€3.1m | +24.2% |
| Amounts payable within one year | 42/48 | €5,277,181 | €4,662,544 | -€614,637 | -11.6% |
| Trade debts | 44 | €4,278,956 | €3,680,108 | -€598,848 | -14.0% |
| Suppliers | 440/4 | €4,278,956 | €3,680,108 | -€598,848 | -14.0% |
| Taxes, remuneration and social security | 45 | €998,225 | €982,436 | -€15,789 | -1.6% |
| Taxes | 450/3 | €42,061 | €42,869 | +€808 | +1.9% |
| Remuneration and social security | 454/9 | €956,164 | €939,567 | -€16,597 | -1.7% |
| Accrued charges and deferred income | 492/3 | €243,395 | €306,372 | +€62,977 | +25.9% |
| Operating income | 70/76A | €34,284,209 | €36,007,754 | +€1.7m | +5.0% |
| Turnover | 70 | €33,606,002 | €35,478,322 | +€1.9m | +5.6% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€229,674 | -€201,143 | +€28,531 | +12.4% |
| Other operating income | 74 | €907,881 | €730,575 | -€177,306 | -19.5% |
| Operating charges | 60/66A | €35,145,761 | €36,700,332 | +€1.6m | +4.4% |
| Goods for resale, raw materials and consumables | 60 | €17,029,009 | €19,528,988 | +€2.5m | +14.7% |
| Purchases | 600/8 | €18,079,208 | €20,021,617 | +€1.9m | +10.7% |
| Change in stocks: decrease (increase) | 609 | -€1,050,199 | -€492,629 | +€557,570 | +53.1% |
| Services and other goods | 61 | €8,956,730 | €8,874,507 | -€82,223 | -0.9% |
| Remuneration, social security and pensions | 62 | €8,247,693 | €7,366,379 | -€881,314 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €670,779 | €670,020 | -€759 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€24,663 | €1,932 | +€26,595 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€19,478 | €6,357 | +€25,835 | |
| Other operating charges | 640/8 | €285,691 | €252,149 | -€33,542 | -11.7% |
| Operating profit (loss) | 9901 | -€861,552 | -€692,578 | +€168,974 | +19.6% |
| Financial income | 75/76B | €28,733 | €17,656 | -€11,077 | -38.6% |
| Recurring financial income | 75 | €28,733 | €17,656 | -€11,077 | -38.6% |
| Income from current assets | 751 | €79 | - | -€79 | |
| Other financial income | 752/9 | €28,654 | €17,656 | -€10,998 | -38.4% |
| Financial charges | 65/66B | €659,664 | €757,695 | +€98,031 | +14.9% |
| Recurring financial charges | 65 | €659,664 | €757,695 | +€98,031 | +14.9% |
| Debt charges | 650 | €635,431 | €751,055 | +€115,624 | +18.2% |
| Other financial charges | 652/9 | €24,233 | €6,640 | -€17,593 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,492,483 | -€1,432,617 | +€59,866 | +4.0% |
| Transfer from deferred taxes | 780 | €11,045 | €11,046 | +€1 | 0.0% |
| Income taxes | 67/77 | €7,186 | -€301,678 | -€308,864 | |
| Taxes | 670/3 | €7,186 | €7,510 | +€324 | +4.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €309,188 | +€309,188 | |
| Profit (loss) for the period | 9904 | -€1,488,624 | -€1,119,893 | +€368,731 | +24.8% |
| Transfer from tax-exempt reserves | 789 | €21,442 | €21,441 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,467,182 | -€1,098,452 | +€368,730 | +25.1% |
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 18 October 2026 via checked.be.