VANLANGENAKER 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.
What changed
VANLANGENAKER FRUIT
NACE 01.500, Mixed farming
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€94,625
2024 · €703,326-€608,701
Equity
€1.4m
2024 · €1.3m+€94,625
Cash
€359,846
2024 · €370,454-€10,608
Balance sheet total
€7.0m
2024 · €9.3m-€2.2m
Largest movements
Assets
- Receivables within one year -€3.6m
down €3.6m (-84.7%), from €4.2m to €648,973
of which Trade receivables: -€3.6m
- Stocks and contracts +€1.4m
up €1.4m (+67.3%), from €2.1m to €3.6m
- Deferred charges and accrued income -€102,610
down €102,610 (-27.5%), from €373,624 to €271,014
Equity and liabilities
- Trade debts -€2.9m
down €2.9m (-69.6%), from €4.2m to €1.3m
- Debts after one year +€940,747
up €940,747 (+216%), from €434,961 to €1.4m
- Short-term financial debts -€480,000
down €480,000 (-20.6%), from €2.3m to €1.8m
- Current portion of long-term debt +€154,226
up €154,226 (+216%), from €71,313 to €225,539
- Reserves +€94,625
up €94,625 (+53.8%), from €175,907 to €270,532
of which Distributable reserves: +€94,625
Income statement
- Gross operating margin -€679,905
down €679,905 (-53.7%), from €1.3m to €586,553
- Financial charges -€72,794
down €72,794 (-32.1%), from €226,893 to €154,099
- Depreciation -€25,575
down €25,575 (-14.5%), from €176,788 to €151,213
- Staff costs +€14,065
up €14,065 (+9.3%), from €151,735 to €165,801
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.
Result 2024
€703,326
Gross operating margin
-€679,905
Staff costs
-€14,065
Depreciation
+€25,575
Write-downs
-€1,582
Other operating charges
-€5,300
Financial income
+€10
Financial charges
+€72,794
Taxes
-€6,226
Result 2025
€94,625
raises the resultlowers the result
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.
From operations
-€464,077
Investment
-€161,505
Financing
+€614,973
Cash 2024
€370,454
From operations (derived)
-€464,077
Net result for the year
+€94,625
Depreciation
+€151,213
Stocks and contracts
-€1.4m
Receivables within one year
+€3.6m
Deferred charges and accrued income
+€102,610
Trade debts
-€2.9m
Tax, wage and social debts
+€5,938
Advances received
+€19,917
Other debts
-€26,279
Accrued charges and deferred income
-€25,355
Investment (derived)
-€161,505
Investment in fixed assets (net)
-€161,505
Financing
+€614,973
Debts after one year
+€940,747
Current portion of long-term debt
+€154,226
Short-term financial debts
-€480,000
Cash 2025
€359,846
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,287,917 | €7,045,251 | -€2.2m | -24.1% |
| Fixed assets | 21/28 | €2,158,705 | €2,168,996 | +€10,292 | +0.5% |
| Tangible fixed assets | 22/27 | €2,041,086 | €2,051,377 | +€10,292 | +0.5% |
| Land and buildings | 22 | €1,226,276 | €1,224,076 | -€2,200 | -0.2% |
| Plant, machinery and equipment | 23 | €727,487 | €614,299 | -€113,188 | -15.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €87,323 | €213,003 | +€125,680 | +144% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €117,619 | €117,619 | = | 0.0% |
| Current assets | 29/58 | €7,129,213 | €4,876,255 | -€2.3m | -31.6% |
| Stocks and contracts in progress | 3 | €2,149,775 | €3,596,421 | +€1.4m | +67.3% |
| Stocks | 30/36 | €2,149,775 | €3,596,421 | +€1.4m | +67.3% |
| Amounts receivable within one year | 40/41 | €4,235,360 | €648,973 | -€3.6m | -84.7% |
| Trade receivables | 40 | €3,757,474 | €167,558 | -€3.6m | -95.5% |
| Other amounts receivable | 41 | €477,886 | €481,416 | +€3,530 | +0.7% |
| Cash at bank and in hand | 54/58 | €370,454 | €359,846 | -€10,608 | -2.9% |
| Deferred charges and accrued income | 490/1 | €373,624 | €271,014 | -€102,610 | -27.5% |
| Total equity and liabilities | 10/49 | €9,287,917 | €7,045,251 | -€2.2m | -24.1% |
| Equity | 10/15 | €1,322,894 | €1,417,519 | +€94,625 | +7.2% |
| Contributions | 10/11 | €214,000 | €214,000 | = | 0.0% |
| Capital | 10 | €214,000 | - | -€214,000 | |
| Issued capital | 100 | €214,000 | - | -€214,000 | |
| Revaluation surpluses | 12 | €932,987 | €932,987 | = | 0.0% |
| Reserves | 13 | €175,907 | €270,532 | +€94,625 | +53.8% |
| Non-distributable reserves | 130/1 | €21,400 | €21,400 | = | 0.0% |
| Legal reserve | 130 | €21,400 | - | -€21,400 | |
| Reserves not available under the articles | 1311 | - | €21,400 | +€21,400 | |
| Distributable reserves | 133 | €154,507 | €249,132 | +€94,625 | +61.2% |
| Amounts payable | 17/49 | €7,965,024 | €5,627,732 | -€2.3m | -29.3% |
| Amounts payable after more than one year | 17 | €434,961 | €1,375,708 | +€940,747 | +216% |
| Financial debts | 170/4 | €434,961 | €1,375,708 | +€940,747 | +216% |
| Amounts payable within one year | 42/48 | €7,504,708 | €4,252,024 | -€3.3m | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €71,313 | €225,539 | +€154,226 | +216% |
| Financial debts | 43 | €2,325,000 | €1,845,000 | -€480,000 | -20.6% |
| Credit institutions | 430/8 | €2,325,000 | €1,845,000 | -€480,000 | -20.6% |
| Trade debts | 44 | €4,206,073 | €1,279,588 | -€2.9m | -69.6% |
| Suppliers | 440/4 | €4,206,073 | €1,279,588 | -€2.9m | -69.6% |
| Advances received on contracts in progress | 46 | €621,918 | €641,835 | +€19,917 | +3.2% |
| Taxes, remuneration and social security | 45 | €24,422 | €30,360 | +€5,938 | +24.3% |
| Taxes | 450/3 | - | €8,915 | +€8,915 | |
| Remuneration and social security | 454/9 | €24,422 | €21,444 | -€2,978 | -12.2% |
| Other amounts payable | 47/48 | €255,982 | €229,703 | -€26,279 | -10.3% |
| Accrued charges and deferred income | 492/3 | €25,355 | - | -€25,355 | |
| Remuneration, social security and pensions | 62 | €151,735 | €165,801 | +€14,065 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,788 | €151,213 | -€25,575 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,582 | +€1,582 | |
| Other operating charges | 640/8 | €7,717 | €13,017 | +€5,300 | +68.7% |
| Gross operating margin | 9900 | €1,266,459 | €586,553 | -€679,905 | -53.7% |
| Operating profit (loss) | 9901 | €930,218 | €254,940 | -€675,278 | -72.6% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €226,893 | €154,099 | -€72,794 | -32.1% |
| Recurring financial charges | 65 | €226,893 | €154,099 | -€72,794 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €703,326 | €100,851 | -€602,474 | -85.7% |
| Income taxes | 67/77 | - | €6,226 | +€6,226 | |
| Profit (loss) for the period | 9904 | €703,326 | €94,625 | -€608,701 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €703,326 | €94,625 | -€608,701 | -86.5% |
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 17 October 2026 via checked.be.