VAN DE VELDE 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.
VAN DE VELDE FRUIT
Largest movements
- Current investments +€57,874
up €57,874 (+30.8%), from €187,648 to €245,522
- Tangible fixed assets -€45,479
down €45,479 (-36.6%), from €124,257 to €78,778
of which Furniture and vehicles: -€25,106
- Cash -€13,830
down €13,830 (-16.1%), from €85,695 to €71,864
mainly Current investments (-€57,874) and Debts after one year (-€11,751)
- Debts after one year -€11,751
down €11,751 (-36.0%), from €32,673 to €20,922
- Reserves +€10,957
up €10,957 (+3.6%), from €304,891 to €315,848
of which Distributable reserves: +€10,957
- Financial income -€12,927
down €12,927 (-70.4%), from €18,366 to €5,439
of which Non-recurring financial income: -€14,164
- Staff costs +€11,360
up €11,360 (+23.0%), from €49,376 to €60,736
- Gross operating margin +€8,790
up €8,790 (+7.5%), from €117,859 to €126,649
- Taxes -€6,714
down €6,714 (-61.6%), from €10,897 to €4,183
- Financial charges +€1,419
up €1,419 (+34.6%), from €4,104 to €5,523
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.
Derived cash bridge
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 | €412,189 | €410,264 | -€1,926 | -0.5% |
| Fixed assets | 21/28 | €124,392 | €78,913 | -€45,479 | -36.6% |
| Tangible fixed assets | 22/27 | €124,257 | €78,778 | -€45,479 | -36.6% |
| Plant, machinery and equipment | 23 | €13,050 | €8,856 | -€4,195 | -32.1% |
| Furniture and vehicles | 24 | €29,754 | €4,648 | -€25,106 | -84.4% |
| Leasing and similar rights | 25 | €41,923 | €29,903 | -€12,020 | -28.7% |
| Other tangible fixed assets | 26 | €39,530 | €35,372 | -€4,158 | -10.5% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €287,797 | €331,350 | +€43,553 | +15.1% |
| Stocks and contracts in progress | 3 | €267 | €181 | -€85 | -32.0% |
| Stocks | 30/36 | €267 | €181 | -€85 | -32.0% |
| Amounts receivable within one year | 40/41 | €12,354 | €11,412 | -€941 | -7.6% |
| Trade receivables | 40 | - | €294 | +€294 | |
| Other amounts receivable | 41 | €12,354 | €11,119 | -€1,235 | -10.0% |
| Current investments | 50/53 | €187,648 | €245,522 | +€57,874 | +30.8% |
| Cash at bank and in hand | 54/58 | €85,695 | €71,864 | -€13,830 | -16.1% |
| Deferred charges and accrued income | 490/1 | €1,834 | €2,370 | +€536 | +29.2% |
| Total equity and liabilities | 10/49 | €412,189 | €410,264 | -€1,926 | -0.5% |
| Equity | 10/15 | €357,718 | €368,675 | +€10,957 | +3.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €304,891 | €315,848 | +€10,957 | +3.6% |
| Tax-exempt reserves | 132 | €40,116 | €40,116 | = | 0.0% |
| Distributable reserves | 133 | €264,775 | €275,732 | +€10,957 | +4.1% |
| Profit (loss) carried forward | 14 | €34,277 | €34,277 | = | 0.0% |
| Amounts payable | 17/49 | €54,471 | €41,589 | -€12,882 | -23.6% |
| Amounts payable after more than one year | 17 | €32,673 | €20,922 | -€11,751 | -36.0% |
| Financial debts | 170/4 | €32,673 | €20,922 | -€11,751 | -36.0% |
| Amounts payable within one year | 42/48 | €21,798 | €20,667 | -€1,131 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €11,297 | €11,751 | +€454 | +4.0% |
| Trade debts | 44 | €3,264 | €2,767 | -€497 | -15.2% |
| Suppliers | 440/4 | €3,264 | €2,767 | -€497 | -15.2% |
| Taxes, remuneration and social security | 45 | €6,750 | €5,662 | -€1,089 | -16.1% |
| Taxes | 450/3 | €1,736 | €112 | -€1,624 | -93.6% |
| Remuneration and social security | 454/9 | €5,015 | €5,550 | +€535 | +10.7% |
| Other amounts payable | 47/48 | €487 | €487 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €49,376 | €60,736 | +€11,360 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,136 | €46,210 | +€1,074 | +2.4% |
| Other operating charges | 640/8 | €4,687 | €4,444 | -€243 | -5.2% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | €117,859 | €126,649 | +€8,790 | +7.5% |
| Operating profit (loss) | 9901 | €18,661 | €15,223 | -€3,438 | -18.4% |
| Financial income | 75/76B | €18,366 | €5,439 | -€12,927 | -70.4% |
| Recurring financial income | 75 | €4,202 | €5,439 | +€1,237 | +29.4% |
| Non-recurring financial income | 76B | €14,164 | - | -€14,164 | |
| Financial charges | 65/66B | €4,104 | €5,523 | +€1,419 | +34.6% |
| Recurring financial charges | 65 | €4,104 | €5,523 | +€1,419 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €32,922 | €15,139 | -€17,783 | -54.0% |
| Income taxes | 67/77 | €10,897 | €4,183 | -€6,714 | -61.6% |
| Profit (loss) for the period | 9904 | €22,025 | €10,957 | -€11,069 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,025 | €10,957 | -€11,069 | -50.3% |
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 29 October 2026 via checked.be.