STOFFELS TRADING: 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
STOFFELS TRADING
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€468,932
2025 · €2.0m-€2.4m
Equity
€18.0m
2025 · €18.4m-€468,932
Cash
€2.3m
2025 · €125,515+€2.2m
Balance sheet total
€46.8m
2025 · €44.6m+€2.2m
Largest movements
Assets
- Cash +€2.2m
up €2.2m (+1,728%), from €125,515 to €2.3m
mainly Other debts (+€4.1m) and Receivables after one year (+€1.7m)
- Financial fixed assets +€1.8m
up €1.8m (+4.7%), from €38.3m to €40.1m
of which Affiliated companies: +€1.8m
- Receivables after one year -€1.7m
down €1.7m (-100%), from €1.7m to €0
Equity and liabilities
- Other debts +€4.1m
up €4.1m (+272%), from €1.5m to €5.6m
- Debts after one year -€1.2m
down €1.2m (-6.7%), from €17.7m to €16.5m
- Short-term financial debts -€725,345
down €725,345 (-34.1%), from €2.1m to €1.4m
- Accrued charges and deferred income +€530,639
up €530,639 (+153%), from €347,379 to €878,019
- Reserves -€468,932
down €468,932 (-5.9%), from €8.0m to €7.5m
of which Distributable reserves: -€468,932
Income statement
- Turnover -€4.8m
down €4.8m (-14.0%), from €34.1m to €29.3m
- Goods and materials -€3.4m
down €3.4m (-11.1%), from €30.8m to €27.4m
of which Purchases: -€3.3m
- Financial income -€1.5m
down €1.5m (-93.5%), from €1.6m to €100,572
- Other operating income +€578,879
up €578,879 (+2,778%), from €20,837 to €599,716
From the 2025 result to the 2026 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 2025
€2.0m
Turnover
-€4.8m
Other operating income
+€578,879
Goods and materials
+€3.4m
Services and other goods
-€129,412
Staff costs
-€2,267
Depreciation
-€15
Write-downs
+€54,790
Other operating charges
-€5,044
Other operating items
+€7,787
Financial income
-€1.5m
Financial charges
-€253,472
Taxes
+€142,342
Result 2026
-€468,932
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€6.0m
Investment
-€1.8m
Financing
-€2.0m
Cash 2025
€125,515
From operations (derived)
+€6.0m
Net result for the year
-€468,932
Depreciation
+€15
Receivables after one year
+€1.7m
Stocks and contracts
-€98,836
Receivables within one year
+€197,700
Deferred charges and accrued income
+€34,699
Trade debts
+€4,044
Tax, wage and social debts
+€29,296
Other debts
+€4.1m
Accrued charges and deferred income
+€530,639
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€1.8m
Financing
-€2.0m
Debts after one year
-€1.2m
Current portion of long-term debt
-€136,957
Short-term financial debts
-€725,345
Cash 2026
€2.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,623,981 | €46,781,676 | +€2.2m | +4.8% |
| Fixed assets | 21/28 | €38,324,088 | €40,121,598 | +€1.8m | +4.7% |
| Tangible fixed assets | 22/27 | - | €2,251 | +€2,251 | |
| Furniture and vehicles | 24 | - | €2,251 | +€2,251 | |
| Financial fixed assets | 28 | €38,324,088 | €40,119,346 | +€1.8m | +4.7% |
| Affiliated companies | 280/1 | €38,299,088 | €40,094,346 | +€1.8m | +4.7% |
| Participating interests | 280 | €38,299,088 | €40,094,346 | +€1.8m | +4.7% |
| Other financial fixed assets | 284/8 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €6,299,893 | €6,660,079 | +€360,185 | +5.7% |
| Amounts receivable after more than one year | 29 | €1,675,000 | €0 | -€1.7m | -100% |
| Other amounts receivable | 291 | €1,675,000 | €0 | -€1.7m | -100% |
| Stocks and contracts in progress | 3 | €115,398 | €214,234 | +€98,836 | +85.6% |
| Stocks | 30/36 | €115,398 | €214,234 | +€98,836 | +85.6% |
| Goods purchased for resale | 34 | €115,398 | €214,234 | +€98,836 | +85.6% |
| Amounts receivable within one year | 40/41 | €4,326,011 | €4,128,311 | -€197,700 | -4.6% |
| Trade receivables | 40 | €3,845,258 | €2,884,989 | -€960,269 | -25.0% |
| Other amounts receivable | 41 | €480,753 | €1,243,322 | +€762,569 | +159% |
| Cash at bank and in hand | 54/58 | €125,515 | €2,294,262 | +€2.2m | +1,728% |
| Deferred charges and accrued income | 490/1 | €57,970 | €23,271 | -€34,699 | -59.9% |
| Total equity and liabilities | 10/49 | €44,623,981 | €46,781,676 | +€2.2m | +4.8% |
| Equity | 10/15 | €18,442,642 | €17,973,710 | -€468,932 | -2.5% |
| Contributions | 10/11 | €10,489,900 | €10,489,900 | = | 0.0% |
| Capital | 10 | €10,489,900 | €10,489,900 | = | 0.0% |
| Issued capital | 100 | €10,489,900 | €10,489,900 | = | 0.0% |
| Reserves | 13 | €7,952,742 | €7,483,810 | -€468,932 | -5.9% |
| Non-distributable reserves | 130/1 | €375,217 | €375,217 | = | 0.0% |
| Legal reserve | 130 | €375,217 | €375,217 | = | 0.0% |
| Tax-exempt reserves | 132 | €484,150 | €484,150 | = | 0.0% |
| Distributable reserves | 133 | €7,093,375 | €6,624,443 | -€468,932 | -6.6% |
| Amounts payable | 17/49 | €26,181,339 | €28,807,966 | +€2.6m | +10.0% |
| Amounts payable after more than one year | 17 | €17,667,164 | €16,482,373 | -€1.2m | -6.7% |
| Financial debts | 170/4 | €17,667,164 | €16,482,373 | -€1.2m | -6.7% |
| Subordinated loans | 170 | €7,128,164 | €6,343,373 | -€784,791 | -11.0% |
| Credit institutions | 173 | €2,400,000 | €2,000,000 | -€400,000 | -16.7% |
| Other loans | 174 | €8,139,000 | €8,139,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,166,796 | €11,447,575 | +€3.3m | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €1,721,748 | €1,584,791 | -€136,957 | -8.0% |
| Financial debts | 43 | €2,125,345 | €1,400,000 | -€725,345 | -34.1% |
| Credit institutions | 430/8 | €2,125,345 | €1,400,000 | -€725,345 | -34.1% |
| Trade debts | 44 | €2,768,618 | €2,772,663 | +€4,044 | +0.1% |
| Suppliers | 440/4 | €2,768,618 | €2,772,663 | +€4,044 | +0.1% |
| Taxes, remuneration and social security | 45 | €38,014 | €67,310 | +€29,296 | +77.1% |
| Taxes | 450/3 | €206 | €11,270 | +€11,064 | +5,372% |
| Remuneration and social security | 454/9 | €37,808 | €56,040 | +€18,233 | +48.2% |
| Other amounts payable | 47/48 | €1,513,071 | €5,622,811 | +€4.1m | +272% |
| Accrued charges and deferred income | 492/3 | €347,379 | €878,019 | +€530,639 | +153% |
| Operating income | 70/76A | €34,085,954 | €29,896,567 | -€4.2m | -12.3% |
| Turnover | 70 | €34,065,117 | €29,296,851 | -€4.8m | -14.0% |
| Other operating income | 74 | €20,837 | €599,716 | +€578,879 | +2,778% |
| Operating charges | 60/66A | €32,921,447 | €29,588,415 | -€3.3m | -10.1% |
| Goods for resale, raw materials and consumables | 60 | €30,766,419 | €27,359,225 | -€3.4m | -11.1% |
| Purchases | 600/8 | €30,743,964 | €27,458,062 | -€3.3m | -10.7% |
| Change in stocks: decrease (increase) | 609 | €22,455 | -€98,836 | -€121,291 | |
| Services and other goods | 61 | €1,562,837 | €1,692,249 | +€129,412 | +8.3% |
| Remuneration, social security and pensions | 62 | €444,073 | €446,340 | +€2,267 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15 | +€15 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €58,693 | €3,903 | -€54,790 | -93.3% |
| Other operating charges | 640/8 | €5,409 | €10,453 | +€5,044 | +93.2% |
| Non-recurring operating charges | 66A | €84,016 | €76,229 | -€7,787 | -9.3% |
| Operating profit (loss) | 9901 | €1,164,506 | €308,152 | -€856,355 | -73.5% |
| Financial income | 75/76B | €1,556,162 | €100,572 | -€1.5m | -93.5% |
| Recurring financial income | 75 | €1,556,162 | €100,572 | -€1.5m | -93.5% |
| Income from financial fixed assets | 750 | €1,499,871 | €460 | -€1.5m | -100.0% |
| Income from current assets | 751 | €50,753 | €66,816 | +€16,063 | +31.6% |
| Other financial income | 752/9 | €5,537 | €33,296 | +€27,759 | +501% |
| Financial charges | 65/66B | €623,711 | €877,183 | +€253,472 | +40.6% |
| Recurring financial charges | 65 | €623,711 | €877,183 | +€253,472 | +40.6% |
| Debt charges | 650 | €611,438 | €876,162 | +€264,723 | +43.3% |
| Other financial charges | 652/9 | €12,273 | €1,021 | -€11,252 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €2,096,957 | -€468,459 | -€2.6m | |
| Income taxes | 67/77 | €142,816 | €473 | -€142,342 | -99.7% |
| Taxes | 670/3 | €146,323 | €1,531 | -€144,792 | -99.0% |
| Tax adjustments and reversals of tax provisions | 77 | €3,507 | €1,058 | -€2,450 | -69.8% |
| Profit (loss) for the period | 9904 | €1,954,141 | -€468,932 | -€2.4m | |
| Transfer to tax-exempt reserves | 689 | €484,150 | €0 | -€484,150 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,469,991 | -€468,932 | -€1.9m |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.