VANDER ZIJPEN: what changed
What changed
VANDER ZIJPEN
NACE 46.319, Wholesale of fruit and vegetables, excluding potatoes
filed annual accounts (NBB)
Net result for the year
€210,177
2024 · €47,441+€162,736
Equity
€4.0m
2024 · €3.8m+€210,177
Cash
€189,507
2024 · €250,178-€60,670
Balance sheet total
€20.7m
2024 · €20.9m-€207,656
Largest movements
Assets
- Tangible fixed assets -€277,379
down €277,379 (-22.2%), from €1.3m to €974,863
Equity and liabilities
- Short-term financial debts +€1.1m
up €1.1m (+24.5%), from €4.4m to €5.4m
- Trade debts -€1.1m
down €1.1m (-10.8%), from €9.9m to €8.8m
- Debts after one year -€507,204
down €507,204 (-42.5%), from €1.2m to €685,721
- Reserves +€210,177
up €210,177 (+5.6%), from €3.8m to €4.0m
of which Distributable reserves: +€210,177
Income statement
- Turnover +€2.9m
up €2.9m (+4.4%), from €65.7m to €68.6m
- Goods and materials +€1.9m
up €1.9m (+3.2%), from €57.5m to €59.3m
of which Purchases: +€1.7m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,441
Turnover
+€2.9m
Other operating income
-€39,408
Goods and materials
-€1.9m
Services and other goods
-€662,550
Staff costs
-€253,452
Depreciation
-€13,638
Write-downs
+€24,073
Other operating charges
+€205,016
Other operating items
-€5,095
Financial income
-€55,470
Financial charges
+€13,317
Taxes
-€69,601
Result 2025
€210,177
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€362,352
Investment
-€101,310
Financing
+€402,991
Cash 2024
€250,178
From operations (derived)
-€362,352
Net result for the year
+€210,177
Depreciation
+€486,042
Stocks and contracts
-€55,898
Receivables within one year
-€147,071
Deferred charges and accrued income
-€34,777
Trade debts
-€1.1m
Tax, wage and social debts
+€185,397
Other debts
-€48,188
Accrued charges and deferred income
+€107,190
Investment (derived)
-€101,310
Investment in fixed assets (net)
-€101,310
Financing
+€402,991
Debts after one year
-€507,204
Current portion of long-term debt
-€160,354
Short-term financial debts
+€1.1m
Cash 2025
€189,507
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,947,714 | €20,740,058 | -€207,656 | -1.0% |
| Fixed assets | 21/28 | €1,548,970 | €1,164,238 | -€384,732 | -24.8% |
| Intangible fixed assets | 21 | €293,687 | €186,335 | -€107,352 | -36.6% |
| Tangible fixed assets | 22/27 | €1,252,243 | €974,863 | -€277,379 | -22.2% |
| Land and buildings | 22 | €384,020 | €295,259 | -€88,761 | -23.1% |
| Plant, machinery and equipment | 23 | €598,446 | €495,539 | -€102,907 | -17.2% |
| Furniture and vehicles | 24 | €173,630 | €155,797 | -€17,834 | -10.3% |
| Leasing and similar rights | 25 | €96,146 | €28,269 | -€67,878 | -70.6% |
| Financial fixed assets | 28 | €3,040 | €3,040 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,040 | €3,040 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,040 | €3,040 | = | 0.0% |
| Current assets | 29/58 | €19,398,744 | €19,575,820 | +€177,076 | +0.9% |
| Stocks and contracts in progress | 3 | €1,207,171 | €1,263,069 | +€55,898 | +4.6% |
| Stocks | 30/36 | €1,207,171 | €1,263,069 | +€55,898 | +4.6% |
| Goods purchased for resale | 34 | €1,207,171 | €1,263,069 | +€55,898 | +4.6% |
| Amounts receivable within one year | 40/41 | €17,629,309 | €17,776,380 | +€147,071 | +0.8% |
| Trade receivables | 40 | €12,452,267 | €13,422,357 | +€970,091 | +7.8% |
| Other amounts receivable | 41 | €5,177,042 | €4,354,023 | -€823,019 | -15.9% |
| Cash at bank and in hand | 54/58 | €250,178 | €189,507 | -€60,670 | -24.3% |
| Deferred charges and accrued income | 490/1 | €312,086 | €346,863 | +€34,777 | +11.1% |
| Total equity and liabilities | 10/49 | €20,947,714 | €20,740,058 | -€207,656 | -1.0% |
| Equity | 10/15 | €3,815,434 | €4,025,610 | +€210,177 | +5.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,753,434 | €3,963,610 | +€210,177 | +5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,042 | €72,042 | = | 0.0% |
| Distributable reserves | 133 | €3,675,192 | €3,885,368 | +€210,177 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €318,223 | €318,223 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €318,223 | €318,223 | = | 0.0% |
| Pensions and similar obligations | 160 | €318,223 | €318,223 | = | 0.0% |
| Amounts payable | 17/49 | €16,814,057 | €16,396,225 | -€417,832 | -2.5% |
| Amounts payable after more than one year | 17 | €1,192,926 | €685,721 | -€507,204 | -42.5% |
| Financial debts | 170/4 | €1,192,926 | €685,721 | -€507,204 | -42.5% |
| Leasing and similar obligations | 172 | €25,171 | €0 | -€25,171 | -100% |
| Credit institutions | 173 | €1,167,754 | €685,721 | -€482,033 | -41.3% |
| Amounts payable within one year | 42/48 | €15,565,772 | €15,547,954 | -€17,818 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €669,062 | €508,708 | -€160,354 | -24.0% |
| Financial debts | 43 | €4,372,153 | €5,442,703 | +€1.1m | +24.5% |
| Credit institutions | 430/8 | €4,372,153 | €5,442,703 | +€1.1m | +24.5% |
| Trade debts | 44 | €9,881,273 | €8,816,051 | -€1.1m | -10.8% |
| Suppliers | 440/4 | €9,881,273 | €8,816,051 | -€1.1m | -10.8% |
| Taxes, remuneration and social security | 45 | €519,307 | €704,704 | +€185,397 | +35.7% |
| Taxes | 450/3 | €113,474 | €285,497 | +€172,024 | +152% |
| Remuneration and social security | 454/9 | €405,834 | €419,207 | +€13,373 | +3.3% |
| Other amounts payable | 47/48 | €123,976 | €75,787 | -€48,188 | -38.9% |
| Accrued charges and deferred income | 492/3 | €55,360 | €162,550 | +€107,190 | +194% |
| Operating income | 70/76A | €65,982,743 | €68,812,559 | +€2.8m | +4.3% |
| Turnover | 70 | €65,745,018 | €68,619,647 | +€2.9m | +4.4% |
| Other operating income | 74 | €221,513 | €182,105 | -€39,408 | -17.8% |
| Non-recurring operating income | 76A | €16,213 | €10,807 | -€5,406 | -33.3% |
| Operating charges | 60/66A | €65,923,012 | €68,478,339 | +€2.6m | +3.9% |
| Goods for resale, raw materials and consumables | 60 | €57,476,281 | €59,331,369 | +€1.9m | +3.2% |
| Purchases | 600/8 | €57,695,049 | €59,387,267 | +€1.7m | +2.9% |
| Change in stocks: decrease (increase) | 609 | -€218,767 | -€55,898 | +€162,869 | +74.4% |
| Services and other goods | 61 | €5,230,408 | €5,892,958 | +€662,550 | +12.7% |
| Remuneration, social security and pensions | 62 | €2,431,927 | €2,685,378 | +€253,452 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €472,404 | €486,042 | +€13,638 | +2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,073 | €0 | -€24,073 | -100% |
| Other operating charges | 640/8 | €287,527 | €82,511 | -€205,016 | -71.3% |
| Non-recurring operating charges | 66A | €393 | €82 | -€311 | -79.2% |
| Operating profit (loss) | 9901 | €59,731 | €334,220 | +€274,489 | +460% |
| Financial income | 75/76B | €346,891 | €291,421 | -€55,470 | -16.0% |
| Recurring financial income | 75 | €346,891 | €291,421 | -€55,470 | -16.0% |
| Income from current assets | 751 | €112,426 | €17,634 | -€94,791 | -84.3% |
| Other financial income | 752/9 | €234,465 | €273,787 | +€39,321 | +16.8% |
| Financial charges | 65/66B | €311,202 | €297,884 | -€13,317 | -4.3% |
| Recurring financial charges | 65 | €311,202 | €297,884 | -€13,317 | -4.3% |
| Debt charges | 650 | €277,312 | €245,536 | -€31,776 | -11.5% |
| Other financial charges | 652/9 | €33,890 | €52,348 | +€18,458 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €95,420 | €327,757 | +€232,337 | +243% |
| Income taxes | 67/77 | €47,980 | €117,580 | +€69,601 | +145% |
| Taxes | 670/3 | €47,980 | €117,580 | +€69,601 | +145% |
| Profit (loss) for the period | 9904 | €47,441 | €210,177 | +€162,736 | +343% |
| Profit (loss) for the period to be appropriated | 9905 | €47,441 | €210,177 | +€162,736 | +343% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.