Top Fruit Med: 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
Top Fruit Med
NACE 47.279, Other retail sale of food
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€124,546
2023 · €55,639+€68,907
Equity
€174,851
2023 · €50,305+€124,546
Cash
€21,679
2023 · €17,962+€3,716
Balance sheet total
€686,805
2023 · €174,933+€511,872
Largest movements
Assets
- Receivables within one year +€526,964
up €526,964 (+491%), from €107,382 to €634,346
of which Trade receivables: +€528,025
- Stocks and contracts -€18,842
down €18,842 (-38.7%), from €48,722 to €29,880
of which Stocks: -€18,842
Equity and liabilities
- Trade debts +€299,536
up €299,536 (+759%), from €39,460 to €338,995
of which Suppliers: +€299,536
- Profit (loss) carried forward +€124,546
up €124,546 (+396%), from €31,490 to €156,036
- Other debts +€104,653
up €104,653 (+223%), from €46,878 to €151,532
- Tax, wage and social debts -€16,863
down €16,863 (-44.0%), from €38,290 to €21,427
of which Taxes: -€16,967
Income statement
- Purchases and services +€2.1m
new in 2024: €2.1m
- Gross operating margin +€61,182
up €61,182 (+50.1%), from €122,143 to €183,324
- Taxes -€12,000
down €12,000 (-100%), from €12,000 to €0
- Write-downs +€6,852
new in 2024: €6,852
From the 2023 result to the 2024 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 2023
€55,639
Gross operating margin
+€61,182
Staff costs
+€1,526
Depreciation
-€450
Write-downs
-€6,852
Other operating charges
+€1,618
Financial charges
-€117
Taxes
+€12,000
Result 2024
€124,546
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€5,066
Investment
-€1,350
Financing
€0
Cash 2023
€17,962
From operations (derived)
+€5,066
Net result for the year
+€124,546
Depreciation
+€1,317
Stocks and contracts
+€18,842
Receivables within one year
-€526,964
Trade debts
+€299,536
Tax, wage and social debts
-€16,863
Other debts
+€104,653
Investment (derived)
-€1,350
Investment in fixed assets (net)
-€1,350
Cash 2024
€21,679
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,933 | €686,805 | +€511,872 | +293% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €867 | €900 | +€33 | +3.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €867 | €900 | +€33 | +3.8% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €900 | +€900 | |
| Furniture and vehicles | 24 | €867 | €0 | -€867 | -100% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €174,066 | €685,905 | +€511,838 | +294% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €48,722 | €29,880 | -€18,842 | -38.7% |
| Stocks | 30/36 | €48,722 | €29,880 | -€18,842 | -38.7% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €107,382 | €634,346 | +€526,964 | +491% |
| Trade receivables | 40 | €106,321 | €634,346 | +€528,025 | +497% |
| Other amounts receivable | 41 | €1,061 | €0 | -€1,061 | -100% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €17,962 | €21,679 | +€3,716 | +20.7% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €174,933 | €686,805 | +€511,872 | +293% |
| Equity | 10/15 | €50,305 | €174,851 | +€124,546 | +248% |
| Contributions | 10/11 | €18,815 | €18,815 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | €31,490 | €156,036 | +€124,546 | +396% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €124,628 | €511,954 | +€387,326 | +311% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €124,628 | €511,954 | +€387,326 | +311% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €39,460 | €338,995 | +€299,536 | +759% |
| Suppliers | 440/4 | €39,460 | €338,995 | +€299,536 | +759% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €38,290 | €21,427 | -€16,863 | -44.0% |
| Taxes | 450/3 | €32,233 | €15,267 | -€16,967 | -52.6% |
| Remuneration and social security | 454/9 | €6,057 | €6,160 | +€103 | +1.7% |
| Other amounts payable | 47/48 | €46,878 | €151,532 | +€104,653 | +223% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,115,807 | +€2.1m | |
| Remuneration, social security and pensions | 62 | €51,259 | €49,732 | -€1,526 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €867 | €1,317 | +€450 | +51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,852 | +€6,852 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €1,984 | €366 | -€1,618 | -81.6% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Gross operating margin | 9900 | €122,143 | €183,324 | +€61,182 | +50.1% |
| Operating profit (loss) | 9901 | €68,034 | €125,058 | +€57,024 | +83.8% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €395 | €512 | +€117 | +29.5% |
| Recurring financial charges | 65 | €395 | €512 | +€117 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €67,639 | €124,546 | +€56,907 | +84.1% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €12,000 | €0 | -€12,000 | -100% |
| Profit (loss) for the period | 9904 | €55,639 | €124,546 | +€68,907 | +124% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €55,639 | €124,546 | +€68,907 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.