RINGOOT 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.
What changed
RINGOOT FRUIT
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€863,077
2024 · €1.0m-€170,394
Equity
€3.7m
2024 · €3.2m+€459,206
Cash
€1.6m
2024 · €538,263+€1.0m
Balance sheet total
€6.4m
2024 · €6.3m+€87,833
Largest movements
Assets
- Cash +€1.0m
up €1.0m (+192.8%), from €538,263 to €1.6m
mainly Net result for the year (+€863,077) and Receivables within one year (+€563,675)
- Receivables within one year -€563,675
down €563,675 (-23.6%), from €2.4m to €1.8m
of which Trade receivables: -€528,281
- Current investments -€200,000
down €200,000 (-10.8%), from €1.9m to €1.7m
- Tangible fixed assets -€123,818
down €123,818 (-11.8%), from €1.0m to €925,135
of which Furniture and vehicles: -€134,737
Equity and liabilities
- Trade debts -€391,507
down €391,507 (-15.2%), from €2.6m to €2.2m
- Profit (loss) carried forward +€307,827
up €307,827 (+14.1%), from €2.2m to €2.5m
- Reserves +€155,250
up €155,250 (+19.4%), from €800,858 to €956,108
of which Tax-exempt reserves: +€155,250
Income statement
- Turnover -€1.2m
down €1.2m (-2.9%), from €40.4m to €39.2m
- Goods and materials -€1.0m
down €1.0m (-3.1%), from €33.4m to €32.4m
of which Purchases: -€1.1m
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
€1.0m
Turnover
-€1.2m
Other operating income
+€48,237
Goods and materials
+€1.0m
Services and other goods
-€96,279
Staff costs
-€20,212
Depreciation
-€71,191
Write-downs
+€5,670
Other operating charges
+€5,578
Other operating items
+€58,667
Financial income
-€20,164
Financial charges
+€742
Taxes
+€73,442
Result 2025
€863,077
Cash bridge derived
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
+€1.5m
Investment
-€40,825
Financing
-€421,371
Cash 2024
€538,263
From operations (derived)
+€1.5m
Net result for the year
+€863,077
Depreciation
+€366,270
Stocks and contracts
+€6,447
Receivables within one year
+€563,675
Deferred charges and accrued income
+€54,388
Trade debts
-€391,507
Tax, wage and social debts
-€11,861
Other debts
+€50,000
Accrued charges and deferred income
-€505
Investment (derived)
-€40,825
Investment in fixed assets (net)
-€240,825
Current investments
+€200,000
Financing
-€421,371
Current portion of long-term debt
-€17,500
Contributions, distributions and other
-€403,871
Cash 2025
€1.6m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,294,023 | €6,381,856 | +€87,833 | +1.4% |
| Fixed assets | 21/28 | €1,303,199 | €1,177,754 | -€125,445 | -9.6% |
| Tangible fixed assets | 22/27 | €1,048,953 | €925,135 | -€123,818 | -11.8% |
| Land and buildings | 22 | €44,521 | €39,703 | -€4,818 | -10.8% |
| Plant, machinery and equipment | 23 | €481,104 | €496,841 | +€15,737 | +3.3% |
| Furniture and vehicles | 24 | €523,328 | €388,591 | -€134,737 | -25.7% |
| Financial fixed assets | 28 | €254,246 | €252,619 | -€1,627 | -0.6% |
| Other financial fixed assets | 284/8 | €254,246 | €252,619 | -€1,627 | -0.6% |
| Shares | 284 | €251,846 | €251,846 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,400 | €773 | -€1,627 | -67.8% |
| Current assets | 29/58 | €4,990,824 | €5,204,102 | +€213,278 | +4.3% |
| Stocks and contracts in progress | 3 | €138,877 | €132,430 | -€6,447 | -4.6% |
| Stocks | 30/36 | €138,877 | €132,430 | -€6,447 | -4.6% |
| Goods purchased for resale | 34 | €138,877 | €132,430 | -€6,447 | -4.6% |
| Amounts receivable within one year | 40/41 | €2,392,935 | €1,829,260 | -€563,675 | -23.6% |
| Trade receivables | 40 | €2,350,361 | €1,822,080 | -€528,281 | -22.5% |
| Other amounts receivable | 41 | €42,574 | €7,180 | -€35,394 | -83.1% |
| Current investments | 50/53 | €1,850,000 | €1,650,000 | -€200,000 | -10.8% |
| Other investments | 51/53 | €1,850,000 | €1,650,000 | -€200,000 | -10.8% |
| Cash at bank and in hand | 54/58 | €538,263 | €1,576,051 | +€1.0m | +192.8% |
| Deferred charges and accrued income | 490/1 | €70,749 | €16,361 | -€54,388 | -76.9% |
| Total equity and liabilities | 10/49 | €6,294,023 | €6,381,856 | +€87,833 | +1.4% |
| Equity | 10/15 | €3,219,452 | €3,678,658 | +€459,206 | +14.3% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €800,858 | €956,108 | +€155,250 | +19.4% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €744,119 | €899,369 | +€155,250 | +20.9% |
| Distributable reserves | 133 | €34,239 | €34,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,189,443 | €2,497,270 | +€307,827 | +14.1% |
| Investment grants | 15 | €4,151 | €280 | -€3,871 | -93.3% |
| Amounts payable | 17/49 | €3,074,571 | €2,703,198 | -€371,373 | -12.1% |
| Amounts payable within one year | 42/48 | €3,074,066 | €2,703,198 | -€370,868 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €17,500 | - | -€17,500 | |
| Trade debts | 44 | €2,569,985 | €2,178,478 | -€391,507 | -15.2% |
| Suppliers | 440/4 | €2,569,985 | €2,178,478 | -€391,507 | -15.2% |
| Taxes, remuneration and social security | 45 | €136,581 | €124,720 | -€11,861 | -8.7% |
| Taxes | 450/3 | €84,699 | €88,480 | +€3,781 | +4.5% |
| Remuneration and social security | 454/9 | €51,882 | €36,240 | -€15,642 | -30.1% |
| Other amounts payable | 47/48 | €350,000 | €400,000 | +€50,000 | +14.3% |
| Accrued charges and deferred income | 492/3 | €505 | - | -€505 | |
| Operating income | 70/76A | €40,409,474 | €39,330,239 | -€1.1m | -2.7% |
| Turnover | 70 | €40,359,176 | €39,173,037 | -€1.2m | -2.9% |
| Other operating income | 74 | €46,276 | €94,513 | +€48,237 | +104.2% |
| Non-recurring operating income | 76A | €4,022 | €62,689 | +€58,667 | +1458.7% |
| Operating charges | 60/66A | €39,095,777 | €38,240,956 | -€854,821 | -2.2% |
| Goods for resale, raw materials and consumables | 60 | €33,396,595 | €32,365,340 | -€1.0m | -3.1% |
| Purchases | 600/8 | €33,425,745 | €32,358,893 | -€1.1m | -3.2% |
| Change in stocks: decrease (increase) | 609 | -€29,150 | €6,447 | +€35,597 | |
| Services and other goods | 61 | €4,948,763 | €5,045,042 | +€96,279 | +1.9% |
| Remuneration, social security and pensions | 62 | €419,420 | €439,632 | +€20,212 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €295,079 | €366,270 | +€71,191 | +24.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,670 | - | -€5,670 | |
| Other operating charges | 640/8 | €30,250 | €24,672 | -€5,578 | -18.4% |
| Operating profit (loss) | 9901 | €1,313,697 | €1,089,283 | -€224,414 | -17.1% |
| Financial income | 75/76B | €66,184 | €46,020 | -€20,164 | -30.5% |
| Recurring financial income | 75 | €66,184 | €46,020 | -€20,164 | -30.5% |
| Income from current assets | 751 | €61,947 | €41,853 | -€20,094 | -32.4% |
| Other financial income | 752/9 | €4,237 | €4,167 | -€70 | -1.7% |
| Financial charges | 65/66B | €2,194 | €1,452 | -€742 | -33.8% |
| Recurring financial charges | 65 | €2,194 | €1,452 | -€742 | -33.8% |
| Debt charges | 650 | €704 | €32 | -€672 | -95.5% |
| Other financial charges | 652/9 | €1,490 | €1,420 | -€70 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,377,687 | €1,133,851 | -€243,836 | -17.7% |
| Income taxes | 67/77 | €344,216 | €270,774 | -€73,442 | -21.3% |
| Taxes | 670/3 | €345,584 | €272,692 | -€72,892 | -21.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,368 | €1,918 | +€550 | +40.2% |
| Profit (loss) for the period | 9904 | €1,033,471 | €863,077 | -€170,394 | -16.5% |
| Transfer to tax-exempt reserves | 689 | €108,250 | €155,250 | +€47,000 | +43.4% |
| Profit (loss) for the period to be appropriated | 9905 | €925,221 | €707,827 | -€217,394 | -23.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.