SV Fruit: 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.
SV Fruit
Largest movements
- Tangible fixed assets -€14,905
down €14,905 (-31.5%), from €47,283 to €32,379
of which Furniture and vehicles: -€10,230
- Cash -€5,531
down €5,531 (-44.6%), from €12,389 to €6,858
mainly Current portion of long-term debt (-€23,931) and Other debts (-€3,032)
- Current portion of long-term debt -€23,931
down €23,931 (-86.5%), from €27,656 to €3,725
- Tax, wage and social debts +€5,643
up €5,643 (+210%), from €2,690 to €8,333
- Profit (loss) carried forward +€4,445
up €4,445 (+9.3%), from -€47,988 to -€43,543
- Other debts -€3,032
down €3,032 (-95.9%), from €3,162 to €131
- Trade debts -€2,171
down €2,171 (-5.8%), from €37,344 to €35,173
- Gross operating margin -€28,918
down €28,918 (-25.2%), from €114,663 to €85,745
- Staff costs -€17,096
down €17,096 (-22.3%), from €76,790 to €59,694
- Depreciation -€6,069
down €6,069 (-28.1%), from €21,573 to €15,505
- Taxes -€1,954
no longer reported in 2023 (was €1,954)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,220 | €51,318 | -€20,902 | -28.9% |
| Fixed assets | 21/28 | €51,933 | €36,429 | -€15,505 | -29.9% |
| Intangible fixed assets | 21 | €2,400 | €1,800 | -€600 | -25.0% |
| Tangible fixed assets | 22/27 | €47,283 | €32,379 | -€14,905 | -31.5% |
| Plant, machinery and equipment | 23 | €20,623 | €15,949 | -€4,675 | -22.7% |
| Furniture and vehicles | 24 | €26,660 | €16,430 | -€10,230 | -38.4% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €20,286 | €14,889 | -€5,397 | -26.6% |
| Stocks and contracts in progress | 3 | €4,696 | €4,830 | +€134 | +2.9% |
| Stocks | 30/36 | €4,696 | €4,830 | +€134 | +2.9% |
| Amounts receivable within one year | 40/41 | €2,756 | €2,756 | = | 0.0% |
| Other amounts receivable | 41 | €2,756 | €2,756 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,389 | €6,858 | -€5,531 | -44.6% |
| Deferred charges and accrued income | 490/1 | €445 | €445 | = | 0.0% |
| Total equity and liabilities | 10/49 | €72,220 | €51,318 | -€20,902 | -28.9% |
| Equity | 10/15 | -€488 | €3,957 | +€4,445 | |
| Contributions | 10/11 | €47,500 | €47,500 | = | 0.0% |
| Capital | 10 | €47,500 | €47,500 | = | 0.0% |
| Issued capital | 100 | €47,500 | €47,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,988 | -€43,543 | +€4,445 | +9.3% |
| Amounts payable | 17/49 | €72,707 | €47,361 | -€25,346 | -34.9% |
| Amounts payable after more than one year | 17 | €1,855 | - | -€1,855 | |
| Financial debts | 170/4 | €1,855 | - | -€1,855 | |
| Amounts payable within one year | 42/48 | €70,852 | €47,361 | -€23,491 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €27,656 | €3,725 | -€23,931 | -86.5% |
| Trade debts | 44 | €37,344 | €35,173 | -€2,171 | -5.8% |
| Suppliers | 440/4 | €37,344 | €35,173 | -€2,171 | -5.8% |
| Taxes, remuneration and social security | 45 | €2,690 | €8,333 | +€5,643 | +210% |
| Taxes | 450/3 | €2,690 | €8,333 | +€5,643 | +210% |
| Other amounts payable | 47/48 | €3,162 | €131 | -€3,032 | -95.9% |
| Remuneration, social security and pensions | 62 | €76,790 | €59,694 | -€17,096 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,573 | €15,505 | -€6,069 | -28.1% |
| Other operating charges | 640/8 | €849 | €628 | -€221 | -26.0% |
| Gross operating margin | 9900 | €114,663 | €85,745 | -€28,918 | -25.2% |
| Operating profit (loss) | 9901 | €15,451 | €9,917 | -€5,533 | -35.8% |
| Financial income | 75/76B | €546 | - | -€546 | |
| Recurring financial income | 75 | €25 | - | -€25 | |
| Non-recurring financial income | 76B | €521 | - | -€521 | |
| Financial charges | 65/66B | €5,200 | €5,473 | +€272 | +5.2% |
| Recurring financial charges | 65 | €5,200 | €5,473 | +€272 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €10,797 | €4,445 | -€6,352 | -58.8% |
| Income taxes | 67/77 | €1,954 | - | -€1,954 | |
| Profit (loss) for the period | 9904 | €8,843 | €4,445 | -€4,399 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,843 | €4,445 | -€4,399 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.