RINGOOT OVERSEAS: 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
RINGOOT OVERSEAS
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€93,294
2024 · €200,908-€107,614
Equity
€547,310
2024 · €604,016-€56,706
Cash
€305,397
2024 · €236,451+€68,946
Balance sheet total
€1.1m
2024 · €1.1m+€62,183
Largest movements
Assets
- Tangible fixed assets +€192,453
up €192,453 (+120%), from €160,130 to €352,583
of which Furniture and vehicles: +€205,273
- Current investments -€100,000
down €100,000 (-40.0%), from €250,000 to €150,000
- Cash +€68,946
up €68,946 (+29.2%), from €236,451 to €305,397
mainly Debts after one year (+€131,662) and Current investments (+€100,000)
- Receivables within one year -€65,477
down €65,477 (-20.9%), from €312,943 to €247,466
of which Trade receivables: -€69,636
- Deferred charges and accrued income -€20,232
down €20,232 (-84.9%), from €23,840 to €3,608
Equity and liabilities
- Debts after one year +€131,662
new in 2025: €131,662
- Current portion of long-term debt +€63,198
new in 2025: €63,198
- Profit (loss) carried forward -€56,706
down €56,706 (-76.5%), from €74,114 to €17,408
- Trade debts -€46,943
down €46,943 (-19.2%), from €244,735 to €197,792
- Tax, wage and social debts -€28,714
down €28,714 (-33.8%), from €84,871 to €56,157
of which Remuneration and social security: -€24,283
Income statement
- Goods and materials +€132,933
up €132,933 (+10.2%), from €1.3m to €1.4m
of which Purchases: +€112,866
- Staff costs -€97,931
down €97,931 (-19.0%), from €514,290 to €416,359
- Depreciation +€53,412
up €53,412 (+124%), from €43,050 to €96,462
- Services and other goods -€31,974
down €31,974 (-7.2%), from €441,956 to €409,982
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
€200,908
Turnover
+€4,269
Other operating income
+€15,161
Goods and materials
-€132,933
Services and other goods
+€31,974
Staff costs
+€97,931
Depreciation
-€53,412
Other operating charges
-€3,363
Other operating items
-€74,512
Financial income
-€3,199
Financial charges
-€5,357
Taxes
+€15,827
Result 2025
€93,294
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
+€213,000
Investment
-€188,914
Financing
+€44,860
Cash 2024
€236,451
From operations (derived)
+€213,000
Net result for the year
+€93,294
Depreciation
+€96,462
Stocks and contracts
+€13,506
Receivables within one year
+€65,477
Deferred charges and accrued income
+€20,232
Trade debts
-€46,943
Tax, wage and social debts
-€28,714
Accrued charges and deferred income
-€314
Investment (derived)
-€188,914
Investment in fixed assets (net)
-€288,914
Current investments
+€100,000
Financing
+€44,860
Debts after one year
+€131,662
Current portion of long-term debt
+€63,198
Contributions, distributions and other
-€150,000
Cash 2025
€305,397
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,083,936 | €1,146,119 | +€62,183 | +5.7% |
| Fixed assets | 21/28 | €240,519 | €432,971 | +€192,452 | +80.0% |
| Tangible fixed assets | 22/27 | €160,130 | €352,583 | +€192,453 | +120% |
| Plant, machinery and equipment | 23 | €154,390 | €141,570 | -€12,820 | -8.3% |
| Furniture and vehicles | 24 | €5,740 | €211,013 | +€205,273 | +3,576% |
| Financial fixed assets | 28 | €80,389 | €80,388 | -€1 | 0.0% |
| Other financial fixed assets | 284/8 | €80,389 | €80,388 | -€1 | 0.0% |
| Shares | 284 | €80,260 | €80,260 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €129 | €128 | -€1 | -0.8% |
| Current assets | 29/58 | €843,417 | €713,148 | -€130,269 | -15.4% |
| Stocks and contracts in progress | 3 | €20,183 | €6,677 | -€13,506 | -66.9% |
| Stocks | 30/36 | €20,183 | €6,677 | -€13,506 | -66.9% |
| Goods purchased for resale | 34 | €19,443 | €6,677 | -€12,766 | -65.7% |
| Advance payments | 36 | €740 | - | -€740 | |
| Amounts receivable within one year | 40/41 | €312,943 | €247,466 | -€65,477 | -20.9% |
| Trade receivables | 40 | €305,470 | €235,834 | -€69,636 | -22.8% |
| Other amounts receivable | 41 | €7,473 | €11,632 | +€4,159 | +55.7% |
| Current investments | 50/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Other investments | 51/53 | €250,000 | €150,000 | -€100,000 | -40.0% |
| Cash at bank and in hand | 54/58 | €236,451 | €305,397 | +€68,946 | +29.2% |
| Deferred charges and accrued income | 490/1 | €23,840 | €3,608 | -€20,232 | -84.9% |
| Total equity and liabilities | 10/49 | €1,083,936 | €1,146,119 | +€62,183 | +5.7% |
| Equity | 10/15 | €604,016 | €547,310 | -€56,706 | -9.4% |
| Contributions | 10/11 | €62,584 | €62,584 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Contributions outside capital | 11 | €84 | €84 | = | 0.0% |
| Share premium | 1100/10 | €84 | €84 | = | 0.0% |
| Revaluation surpluses | 12 | €44,161 | €44,161 | = | 0.0% |
| Reserves | 13 | €423,157 | €423,157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,751 | €11,751 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Other | 1319 | €5,501 | €5,501 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,764 | €123,764 | = | 0.0% |
| Distributable reserves | 133 | €287,642 | €287,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,114 | €17,408 | -€56,706 | -76.5% |
| Amounts payable | 17/49 | €479,920 | €598,809 | +€118,889 | +24.8% |
| Amounts payable after more than one year | 17 | - | €131,662 | +€131,662 | |
| Financial debts | 170/4 | - | €131,662 | +€131,662 | |
| Credit institutions | 173 | - | €131,662 | +€131,662 | |
| Amounts payable within one year | 42/48 | €479,606 | €467,147 | -€12,459 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | - | €63,198 | +€63,198 | |
| Trade debts | 44 | €244,735 | €197,792 | -€46,943 | -19.2% |
| Suppliers | 440/4 | €244,735 | €197,792 | -€46,943 | -19.2% |
| Taxes, remuneration and social security | 45 | €84,871 | €56,157 | -€28,714 | -33.8% |
| Taxes | 450/3 | €17,806 | €13,375 | -€4,431 | -24.9% |
| Remuneration and social security | 454/9 | €67,065 | €42,782 | -€24,283 | -36.2% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €314 | - | -€314 | |
| Operating income | 70/76A | €2,554,931 | €2,499,849 | -€55,082 | -2.2% |
| Turnover | 70 | €2,239,581 | €2,243,850 | +€4,269 | +0.2% |
| Other operating income | 74 | €232,838 | €247,999 | +€15,161 | +6.5% |
| Non-recurring operating income | 76A | €82,512 | €8,000 | -€74,512 | -90.3% |
| Operating charges | 60/66A | €2,311,399 | €2,371,202 | +€59,803 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €1,304,951 | €1,437,884 | +€132,933 | +10.2% |
| Purchases | 600/8 | €1,312,252 | €1,425,118 | +€112,866 | +8.6% |
| Change in stocks: decrease (increase) | 609 | -€7,301 | €12,766 | +€20,067 | |
| Services and other goods | 61 | €441,956 | €409,982 | -€31,974 | -7.2% |
| Remuneration, social security and pensions | 62 | €514,290 | €416,359 | -€97,931 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,050 | €96,462 | +€53,412 | +124% |
| Other operating charges | 640/8 | €7,152 | €10,515 | +€3,363 | +47.0% |
| Operating profit (loss) | 9901 | €243,532 | €128,647 | -€114,885 | -47.2% |
| Financial income | 75/76B | €10,480 | €7,281 | -€3,199 | -30.5% |
| Recurring financial income | 75 | €10,480 | €7,281 | -€3,199 | -30.5% |
| Income from current assets | 751 | €9,655 | €5,729 | -€3,926 | -40.7% |
| Other financial income | 752/9 | €825 | €1,552 | +€727 | +88.1% |
| Financial charges | 65/66B | €4,072 | €9,429 | +€5,357 | +132% |
| Recurring financial charges | 65 | €3,662 | €9,429 | +€5,767 | +157% |
| Debt charges | 650 | - | €5,943 | +€5,943 | |
| Other financial charges | 652/9 | €3,662 | €3,486 | -€176 | -4.8% |
| Non-recurring financial charges | 66B | €410 | - | -€410 | |
| Profit (loss) for the period before taxes | 9903 | €249,940 | €126,499 | -€123,441 | -49.4% |
| Income taxes | 67/77 | €49,032 | €33,205 | -€15,827 | -32.3% |
| Taxes | 670/3 | €50,396 | €33,719 | -€16,677 | -33.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1,364 | €514 | -€850 | -62.3% |
| Profit (loss) for the period | 9904 | €200,908 | €93,294 | -€107,614 | -53.6% |
| Transfer to tax-exempt reserves | 689 | €25,000 | - | -€25,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €175,908 | €93,294 | -€82,614 | -47.0% |
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 15 October 2026 via checked.be.