V.D.E.-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.
V.D.E.-FRUIT
Largest movements
- Cash +€101,460
up €101,460 (+278.0%), from €36,501 to €137,961
mainly Trade debts (+€47,931) and Receivables within one year (+€39,517)
- Receivables within one year -€39,517
down €39,517 (-12.9%), from €305,885 to €266,368
of which Trade receivables: -€46,652
- Tangible fixed assets +€18,396
up €18,396 (+145.1%), from €12,680 to €31,076
of which Plant, machinery and equipment: +€18,396
- Trade debts +€47,931
up €47,931 (+13.7%), from €350,292 to €398,223
- Reserves +€17,645
up €17,645 (+36.8%), from €47,984 to €65,629
of which Distributable reserves: +€17,645
- Tax, wage and social debts +€14,087
up €14,087 (+100.8%), from €13,974 to €28,061
- Gross operating margin +€3,553
up €3,553 (+16.4%), from €21,646 to €25,199
- Financial income -€1,260
down €1,260 (-92.9%), from €1,356 to €97
- Other operating charges +€563
up €563 (+102.7%), from €548 to €1,111
- Financial charges -€298
down €298 (-43.2%), from €691 to €393
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €426,309 | €504,074 | +€77,766 | +18.2% |
| Fixed assets | 21/28 | €12,680 | €31,076 | +€18,396 | +145.1% |
| Tangible fixed assets | 22/27 | €12,680 | €31,076 | +€18,396 | +145.1% |
| Land and buildings | 22 | €12,500 | €12,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €180 | €18,576 | +€18,396 | +10216.5% |
| Current assets | 29/58 | €413,629 | €472,998 | +€59,370 | +14.4% |
| Stocks and contracts in progress | 3 | €69,838 | €68,532 | -€1,307 | -1.9% |
| Stocks | 30/36 | €69,838 | €68,532 | -€1,307 | -1.9% |
| Amounts receivable within one year | 40/41 | €305,885 | €266,368 | -€39,517 | -12.9% |
| Trade receivables | 40 | €143,057 | €96,405 | -€46,652 | -32.6% |
| Other amounts receivable | 41 | €162,828 | €169,963 | +€7,135 | +4.4% |
| Cash at bank and in hand | 54/58 | €36,501 | €137,961 | +€101,460 | +278.0% |
| Deferred charges and accrued income | 490/1 | €1,404 | €138 | -€1,266 | -90.2% |
| Total equity and liabilities | 10/49 | €426,309 | €504,074 | +€77,766 | +18.2% |
| Equity | 10/15 | €54,184 | €71,829 | +€17,645 | +32.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,984 | €65,629 | +€17,645 | +36.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,204 | €8,204 | = | 0.0% |
| Distributable reserves | 133 | €37,920 | €55,565 | +€17,645 | +46.5% |
| Amounts payable | 17/49 | €372,125 | €432,245 | +€60,121 | +16.2% |
| Amounts payable after more than one year | 17 | €1,111 | €0 | -€1,111 | -100.0% |
| Financial debts | 170/4 | €1,111 | €0 | -€1,111 | -100.0% |
| Amounts payable within one year | 42/48 | €371,014 | €432,113 | +€61,099 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €350,292 | €398,223 | +€47,931 | +13.7% |
| Suppliers | 440/4 | €350,292 | €398,223 | +€47,931 | +13.7% |
| Taxes, remuneration and social security | 45 | €13,974 | €28,061 | +€14,087 | +100.8% |
| Taxes | 450/3 | €13,974 | €28,061 | +€14,087 | +100.8% |
| Other amounts payable | 47/48 | €6,748 | €5,829 | -€919 | -13.6% |
| Accrued charges and deferred income | 492/3 | - | €132 | +€132 | |
| Remuneration, social security and pensions | 62 | -€227 | €0 | +€227 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €281 | €334 | +€52 | +18.6% |
| Other operating charges | 640/8 | €548 | €1,111 | +€563 | +102.7% |
| Gross operating margin | 9900 | €21,646 | €25,199 | +€3,553 | +16.4% |
| Operating profit (loss) | 9901 | €21,043 | €23,754 | +€2,711 | +12.9% |
| Financial income | 75/76B | €1,356 | €97 | -€1,260 | -92.9% |
| Recurring financial income | 75 | €1,356 | €97 | -€1,260 | -92.9% |
| Financial charges | 65/66B | €691 | €393 | -€298 | -43.2% |
| Recurring financial charges | 65 | €691 | €393 | -€298 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €21,708 | €23,458 | +€1,750 | +8.1% |
| Income taxes | 67/77 | €5,918 | €5,813 | -€105 | -1.8% |
| Profit (loss) for the period | 9904 | €15,790 | €17,645 | +€1,855 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,790 | €17,645 | +€1,855 | +11.7% |
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 10 October 2026 via checked.be.