Superfruit: 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
Superfruit
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.5m-€121,731
Equity
€12.3m
2024 · €11.1m+€1.2m
Cash
€1.8m
2024 · €2.4m-€612,974
Balance sheet total
€16.1m
2024 · €16.3m-€187,140
Largest movements
Assets
- Current investments +€1.8m
up €1.8m (+18.9%), from €9.6m to €11.4m
- Receivables within one year -€1.1m
down €1.1m (-47.2%), from €2.4m to €1.3m
of which Trade receivables: -€1.1m
- Cash -€612,974
down €612,974 (-25.1%), from €2.4m to €1.8m
mainly Current investments (-€1.8m) and Trade debts (-€758,059)
- Tangible fixed assets -€196,247
down €196,247 (-15.3%), from €1.3m to €1.1m
of which Other tangible fixed assets: -€123,530
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+11.2%), from €10.6m to €11.8m
of which Distributable reserves: +€1.5m
- Trade debts -€758,059
down €758,059 (-33.5%), from €2.3m to €1.5m
- Other debts -€502,730
down €502,730 (-23.0%), from €2.2m to €1.7m
Income statement
- Turnover -€7.2m
down €7.2m (-22.7%), from €31.6m to €24.5m
- Goods and materials -€6.2m
down €6.2m (-23.1%), from €26.9m to €20.7m
of which Purchases: -€6.2m
- Services and other goods -€372,543
down €372,543 (-18.7%), from €2.0m to €1.6m
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
-€7.2m
Other operating income
-€1,534
Goods and materials
+€6.2m
Services and other goods
+€372,543
Staff costs
+€142,443
Depreciation
-€8,671
Other operating charges
-€1,905
Other operating items
+€40,860
Financial income
+€313,684
Financial charges
-€30,312
Taxes
+€32,486
Result 2025
€1.3m
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
-€1.8m
Financing
-€250,000
Cash 2024
€2.4m
From operations (derived)
+€1.5m
Net result for the year
+€1.3m
Depreciation
+€223,749
Stocks and contracts
+€38,091
Receivables within one year
+€1.1m
Deferred charges and accrued income
+€35,837
Trade debts
-€758,059
Tax, wage and social debts
-€7,983
Other debts
-€502,730
Accrued charges and deferred income
+€26
Investment (derived)
-€1.8m
Investment in fixed assets (net)
-€27,501
Current investments
-€1.8m
Financing
-€250,000
Debts after one year
-€100,000
Contributions, distributions and other
-€150,000
Cash 2025
€1.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,286,261 | €16,099,121 | -€187,140 | -1.1% |
| Fixed assets | 21/28 | €1,474,467 | €1,278,220 | -€196,247 | -13.3% |
| Tangible fixed assets | 22/27 | €1,280,862 | €1,084,615 | -€196,247 | -15.3% |
| Land and buildings | 22 | €185,455 | €166,282 | -€19,173 | -10.3% |
| Plant, machinery and equipment | 23 | €11,124 | €4,572 | -€6,552 | -58.9% |
| Furniture and vehicles | 24 | €276,803 | €229,810 | -€46,993 | -17.0% |
| Other tangible fixed assets | 26 | €807,480 | €683,950 | -€123,530 | -15.3% |
| Financial fixed assets | 28 | €193,605 | €193,605 | = | 0.0% |
| Affiliated companies | 280/1 | €0 | - | = | |
| Amounts receivable | 281 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €193,605 | €193,605 | = | 0.0% |
| Shares | 284 | €193,605 | €193,605 | = | 0.0% |
| Current assets | 29/58 | €14,811,794 | €14,820,902 | +€9,108 | +0.1% |
| Stocks and contracts in progress | 3 | €209,646 | €171,555 | -€38,091 | -18.2% |
| Stocks | 30/36 | €209,646 | €171,555 | -€38,091 | -18.2% |
| Goods purchased for resale | 34 | €209,646 | €171,555 | -€38,091 | -18.2% |
| Amounts receivable within one year | 40/41 | €2,369,680 | €1,252,306 | -€1.1m | -47.2% |
| Trade receivables | 40 | €2,369,220 | €1,221,124 | -€1.1m | -48.5% |
| Other amounts receivable | 41 | €459 | €31,182 | +€30,722 | +6686.2% |
| Current investments | 50/53 | €9,572,340 | €11,385,723 | +€1.8m | +18.9% |
| Other investments | 51/53 | €9,572,340 | €11,385,723 | +€1.8m | +18.9% |
| Cash at bank and in hand | 54/58 | €2,444,700 | €1,831,726 | -€612,974 | -25.1% |
| Deferred charges and accrued income | 490/1 | €215,429 | €179,592 | -€35,837 | -16.6% |
| Total equity and liabilities | 10/49 | €16,286,261 | €16,099,121 | -€187,140 | -1.1% |
| Equity | 10/15 | €11,070,364 | €12,251,970 | +€1.2m | +10.7% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €10,570,364 | €11,751,970 | +€1.2m | +11.2% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,229,825 | €1,871,975 | -€357,850 | -16.0% |
| Distributable reserves | 133 | €8,290,538 | €9,829,995 | +€1.5m | +18.6% |
| Amounts payable | 17/49 | €5,215,897 | €3,847,151 | -€1.4m | -26.2% |
| Amounts payable after more than one year | 17 | €533,334 | €433,334 | -€100,000 | -18.7% |
| Financial debts | 170/4 | €533,334 | €433,334 | -€100,000 | -18.7% |
| Credit institutions | 173 | €533,334 | €433,334 | -€100,000 | -18.7% |
| Amounts payable within one year | 42/48 | €4,682,456 | €3,413,684 | -€1.3m | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €2,260,622 | €1,502,563 | -€758,059 | -33.5% |
| Suppliers | 440/4 | €2,260,622 | €1,502,563 | -€758,059 | -33.5% |
| Taxes, remuneration and social security | 45 | €131,540 | €123,558 | -€7,983 | -6.1% |
| Taxes | 450/3 | €56,564 | €52,203 | -€4,361 | -7.7% |
| Remuneration and social security | 454/9 | €74,976 | €71,355 | -€3,622 | -4.8% |
| Other amounts payable | 47/48 | €2,190,294 | €1,687,564 | -€502,730 | -23.0% |
| Accrued charges and deferred income | 492/3 | €107 | €133 | +€26 | +24.2% |
| Operating income | 70/76A | €31,782,653 | €24,635,993 | -€7.1m | -22.5% |
| Turnover | 70 | €31,643,915 | €24,467,598 | -€7.2m | -22.7% |
| Other operating income | 74 | €138,738 | €137,205 | -€1,534 | -1.1% |
| Non-recurring operating income | 76A | - | €31,190 | +€31,190 | |
| Operating charges | 60/66A | €29,960,147 | €23,251,074 | -€6.7m | -22.4% |
| Goods for resale, raw materials and consumables | 60 | €26,872,004 | €20,677,010 | -€6.2m | -23.1% |
| Purchases | 600/8 | €26,816,103 | €20,638,920 | -€6.2m | -23.0% |
| Change in stocks: decrease (increase) | 609 | €55,901 | €38,091 | -€17,810 | -31.9% |
| Services and other goods | 61 | €1,991,874 | €1,619,332 | -€372,543 | -18.7% |
| Remuneration, social security and pensions | 62 | €837,471 | €695,029 | -€142,443 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215,078 | €223,749 | +€8,671 | +4.0% |
| Other operating charges | 640/8 | €34,050 | €35,955 | +€1,905 | +5.6% |
| Non-recurring operating charges | 66A | €9,669 | €0 | -€9,669 | -100.0% |
| Operating profit (loss) | 9901 | €1,822,507 | €1,384,918 | -€437,588 | -24.0% |
| Financial income | 75/76B | €115,768 | €429,452 | +€313,684 | +271.0% |
| Recurring financial income | 75 | €115,768 | €429,452 | +€313,684 | +271.0% |
| Income from current assets | 751 | €106,385 | €138,135 | +€31,750 | +29.8% |
| Other financial income | 752/9 | €9,383 | €291,317 | +€281,933 | +3004.6% |
| Financial charges | 65/66B | €49,742 | €80,054 | +€30,312 | +60.9% |
| Recurring financial charges | 65 | €49,742 | €80,054 | +€30,312 | +60.9% |
| Debt charges | 650 | €30,161 | €43,419 | +€13,258 | +44.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €19,581 | €36,636 | +€17,055 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €1,888,533 | €1,734,316 | -€154,217 | -8.2% |
| Income taxes | 67/77 | €435,196 | €402,709 | -€32,486 | -7.5% |
| Taxes | 670/3 | €435,196 | €402,709 | -€32,486 | -7.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period | 9904 | €1,453,337 | €1,331,606 | -€121,731 | -8.4% |
| Transfer from tax-exempt reserves | 789 | €1,010,400 | €884,100 | -€126,300 | -12.5% |
| Transfer to tax-exempt reserves | 689 | €999,997 | €526,250 | -€473,747 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,463,740 | €1,689,456 | +€225,716 | +15.4% |
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 1 October 2026 via checked.be.