SPECIAL FRUIT GROWING & LICENSING: 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.
SPECIAL FRUIT GROWING & LICENSING
Largest movements
- Receivables within one year -€833,120
down €833,120 (-59.3%), from €1.4m to €571,068
of which Trade receivables: -€647,608
- Financial fixed assets -€234,764
down €234,764 (-31.0%), from €757,999 to €523,235
- Cash +€159,813
up €159,813 (+137%), from €116,424 to €276,237
mainly Receivables within one year (+€833,120) and Investment in fixed assets (net) (+€234,764)
- Trade debts -€713,439
down €713,439 (-74.8%), from €954,325 to €240,886
- Debts after one year -€181,590
down €181,590 (-13.9%), from €1.3m to €1.1m
- Profit (loss) carried forward -€81,042
down €81,042 (-11,545%), from -€702 to -€81,744
- Accrued charges and deferred income +€37,933
new in 2025: €37,933
- Financial charges +€197,998
up €197,998 (+344%), from €57,567 to €255,565
of which Non-recurring financial charges: +€234,764
- Goods and materials -€189,593
down €189,593 (-10.0%), from €1.9m to €1.7m
- Turnover +€95,788
up €95,788 (+4.2%), from €2.3m to €2.4m
- Financial income +€56,072
up €56,072 (+296%), from €18,974 to €75,047
of which Non-recurring financial income: +€56,026
- Services and other goods +€36,971
up €36,971 (+7.8%), from €475,972 to €512,943
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,325,233 | €1,395,540 | -€929,692 | -40.0% |
| Fixed assets | 21/28 | €757,999 | €523,235 | -€234,764 | -31.0% |
| Financial fixed assets | 28 | €757,999 | €523,235 | -€234,764 | -31.0% |
| Affiliated companies | 280/1 | €757,999 | €523,235 | -€234,764 | -31.0% |
| Participating interests | 280 | €757,999 | €523,235 | -€234,764 | -31.0% |
| Current assets | 29/58 | €1,567,234 | €872,305 | -€694,929 | -44.3% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €21,622 | - | -€21,622 | |
| Stocks | 30/36 | €21,622 | - | -€21,622 | |
| Finished goods | 33 | €21,622 | - | -€21,622 | |
| Amounts receivable within one year | 40/41 | €1,404,188 | €571,068 | -€833,120 | -59.3% |
| Trade receivables | 40 | €1,143,348 | €495,739 | -€647,608 | -56.6% |
| Other amounts receivable | 41 | €260,841 | €75,329 | -€185,511 | -71.1% |
| Cash at bank and in hand | 54/58 | €116,424 | €276,237 | +€159,813 | +137% |
| Total equity and liabilities | 10/49 | €2,325,233 | €1,395,540 | -€929,692 | -40.0% |
| Equity | 10/15 | €67,498 | -€13,544 | -€81,042 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€702 | -€81,744 | -€81,042 | -11,545% |
| Amounts payable | 17/49 | €2,257,735 | €1,409,084 | -€848,651 | -37.6% |
| Amounts payable after more than one year | 17 | €1,303,410 | €1,121,820 | -€181,590 | -13.9% |
| Other amounts payable | 178/9 | €1,303,410 | €1,121,820 | -€181,590 | -13.9% |
| Amounts payable within one year | 42/48 | €954,325 | €249,331 | -€704,994 | -73.9% |
| Trade debts | 44 | €954,325 | €240,886 | -€713,439 | -74.8% |
| Suppliers | 440/4 | €954,325 | €240,886 | -€713,439 | -74.8% |
| Taxes, remuneration and social security | 45 | - | €8,445 | +€8,445 | |
| Taxes | 450/3 | - | €8,445 | +€8,445 | |
| Accrued charges and deferred income | 492/3 | - | €37,933 | +€37,933 | |
| Operating income | 70/76A | €2,320,529 | €2,373,072 | +€52,544 | +2.3% |
| Turnover | 70 | €2,298,907 | €2,394,694 | +€95,788 | +4.2% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €21,622 | -€21,622 | -€43,244 | |
| Operating charges | 60/66A | €2,393,375 | €2,254,825 | -€138,550 | -5.8% |
| Goods for resale, raw materials and consumables | 60 | €1,898,310 | €1,708,717 | -€189,593 | -10.0% |
| Purchases | 600/8 | €1,898,310 | €1,708,717 | -€189,593 | -10.0% |
| Services and other goods | 61 | €475,972 | €512,943 | +€36,971 | +7.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,581 | €20,279 | +€1,698 | +9.1% |
| Other operating charges | 640/8 | €512 | €170 | -€341 | -66.7% |
| Non-recurring operating charges | 66A | - | €12,715 | +€12,715 | |
| Operating profit (loss) | 9901 | -€72,846 | €118,248 | +€191,094 | |
| Financial income | 75/76B | €18,974 | €75,047 | +€56,072 | +296% |
| Recurring financial income | 75 | €18,974 | €47 | -€18,928 | -99.8% |
| Other financial income | 752/9 | - | €47 | +€47 | |
| Non-recurring financial income | 76B | €18,974 | €75,000 | +€56,026 | +295% |
| Financial charges | 65/66B | €57,567 | €255,565 | +€197,998 | +344% |
| Recurring financial charges | 65 | €57,567 | €20,802 | -€36,765 | -63.9% |
| Debt charges | 650 | €53,890 | €18,410 | -€35,480 | -65.8% |
| Other financial charges | 652/9 | €3,677 | €2,392 | -€1,285 | -34.9% |
| Non-recurring financial charges | 66B | - | €234,764 | +€234,764 | |
| Profit (loss) for the period before taxes | 9903 | -€111,439 | -€62,271 | +€49,168 | +44.1% |
| Income taxes | 67/77 | - | €18,770 | +€18,770 | |
| Taxes | 670/3 | - | €18,770 | +€18,770 | |
| Profit (loss) for the period | 9904 | -€111,439 | -€81,042 | +€30,397 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,439 | -€81,042 | +€30,397 | +27.3% |
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 31 October 2026 via checked.be.