VAN ZUILEN 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 ZUILEN FRUIT
Largest movements
- Cash -€178,576
down €178,576 (-38.3%), from €466,817 to €288,241
mainly Contributions, distributions and other (-€580,000) and Deferred charges and accrued income (-€10,591)
- Tangible fixed assets -€60,001
down €60,001 (-49.0%), from €122,347 to €62,347
of which Plant, machinery and equipment: -€52,892
- Deferred charges and accrued income +€10,591
new in 2025: €10,591
- Financial fixed assets -€10,250
down €10,250 (-2.4%), from €420,250 to €410,000
- Reserves -€519,751
down €519,751 (-74.3%), from €699,359 to €179,608
of which Distributable reserves: -€519,751
- Other debts +€280,000
up €280,000 (+93.3%), from €300,000 to €580,000
- Gross operating margin -€36,232
down €36,232 (-10.3%), from €351,793 to €315,560
- Financial income -€30,650
down €30,650 (-99.7%), from €30,750 to €100
- Taxes -€14,311
down €14,311 (-41.6%), from €34,394 to €20,083
- Staff costs -€11,150
down €11,150 (-6.1%), from €183,238 to €172,088
- Depreciation +€5,809
up €5,809 (+10.7%), from €54,192 to €60,001
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 | €1,019,280 | €783,165 | -€236,115 | -23.2% |
| Fixed assets | 21/28 | €542,597 | €472,347 | -€70,251 | -12.9% |
| Tangible fixed assets | 22/27 | €122,347 | €62,347 | -€60,001 | -49.0% |
| Land and buildings | 22 | €7,356 | €248 | -€7,108 | -96.6% |
| Plant, machinery and equipment | 23 | €114,991 | €62,099 | -€52,892 | -46.0% |
| Financial fixed assets | 28 | €420,250 | €410,000 | -€10,250 | -2.4% |
| Current assets | 29/58 | €476,683 | €310,818 | -€165,865 | -34.8% |
| Amounts receivable within one year | 40/41 | €9,366 | €11,487 | +€2,121 | +22.6% |
| Other amounts receivable | 41 | €9,366 | €11,487 | +€2,121 | +22.6% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €466,817 | €288,241 | -€178,576 | -38.3% |
| Deferred charges and accrued income | 490/1 | - | €10,591 | +€10,591 | |
| Total equity and liabilities | 10/49 | €1,019,280 | €783,165 | -€236,115 | -23.2% |
| Equity | 10/15 | €717,959 | €198,208 | -€519,751 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €699,359 | €179,608 | -€519,751 | -74.3% |
| 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 | €172,236 | €172,236 | = | 0.0% |
| Distributable reserves | 133 | €525,263 | €5,512 | -€519,751 | -99.0% |
| Amounts payable | 17/49 | €301,322 | €584,957 | +€283,635 | +94.1% |
| Amounts payable within one year | 42/48 | €301,222 | €584,957 | +€283,735 | +94.2% |
| Trade debts | 44 | €1,222 | €4,957 | +€3,735 | +306% |
| Suppliers | 440/4 | €1,222 | €4,957 | +€3,735 | +306% |
| Other amounts payable | 47/48 | €300,000 | €580,000 | +€280,000 | +93.3% |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Remuneration, social security and pensions | 62 | €183,238 | €172,088 | -€11,150 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,192 | €60,001 | +€5,809 | +10.7% |
| Other operating charges | 640/8 | €4,741 | €3,165 | -€1,576 | -33.2% |
| Gross operating margin | 9900 | €351,793 | €315,560 | -€36,232 | -10.3% |
| Operating profit (loss) | 9901 | €109,622 | €80,307 | -€29,315 | -26.7% |
| Financial income | 75/76B | €30,750 | €100 | -€30,650 | -99.7% |
| Recurring financial income | 75 | €30,750 | €100 | -€30,650 | -99.7% |
| Financial charges | 65/66B | €95 | €75 | -€20 | -20.9% |
| Recurring financial charges | 65 | €95 | €75 | -€20 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €140,277 | €80,332 | -€59,945 | -42.7% |
| Income taxes | 67/77 | €34,394 | €20,083 | -€14,311 | -41.6% |
| Profit (loss) for the period | 9904 | €105,883 | €60,249 | -€45,634 | -43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,883 | €60,249 | -€45,634 | -43.1% |
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 20 October 2026 via checked.be.