VDV FRUIT: what changed
Two fiscal 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.
VDV FRUIT
Largest movements
- Tangible fixed assets +€293,234
up €293,234 (+791.1%), from €37,065 to €330,299
of which Other tangible fixed assets: +€175,818
- Stocks and contracts +€141,050
up €141,050 (+1524.8%), from €9,250 to €150,300
- Receivables within one year -€24,249
down €24,249 (-39.8%), from €60,987 to €36,738
of which Trade receivables: -€21,139
- Debts after one year +€417,000
new in 2025: €417,000
- Other debts -€139,769
down €139,769 (-100.0%), from €139,817 to €48
- Profit (loss) carried forward +€68,715
up €68,715, from -€68,686 to €29
- Trade debts +€49,651
up €49,651 (+174.6%), from €28,433 to €78,085
- Reserves +€14,700
up €14,700 (+790.3%), from €1,860 to €16,560
of which Distributable reserves: +€14,700
- Gross operating margin +€119,771
up €119,771 (+574.0%), from €20,866 to €140,637
- Depreciation +€31,538
up €31,538 (+368.7%), from €8,554 to €40,092
- Other operating charges +€16,262
up €16,262 (+3070.9%), from €530 to €16,791
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,624 | €518,399 | +€410,774 | +381.7% |
| Fixed assets | 21/28 | €37,065 | €330,299 | +€293,234 | +791.1% |
| Tangible fixed assets | 22/27 | €37,065 | €330,299 | +€293,234 | +791.1% |
| Plant, machinery and equipment | 23 | €32,000 | €32,201 | +€201 | +0.6% |
| Furniture and vehicles | 24 | €5,065 | €81,748 | +€76,682 | +1513.8% |
| Leasing and similar rights | 25 | - | €40,533 | +€40,533 | |
| Other tangible fixed assets | 26 | - | €175,818 | +€175,818 | |
| Current assets | 29/58 | €70,559 | €188,100 | +€117,541 | +166.6% |
| Stocks and contracts in progress | 3 | €9,250 | €150,300 | +€141,050 | +1524.8% |
| Stocks | 30/36 | €9,250 | €150,300 | +€141,050 | +1524.8% |
| Amounts receivable within one year | 40/41 | €60,987 | €36,738 | -€24,249 | -39.8% |
| Trade receivables | 40 | €57,877 | €36,738 | -€21,139 | -36.5% |
| Other amounts receivable | 41 | €3,110 | €0 | -€3,110 | -100.0% |
| Cash at bank and in hand | 54/58 | €2 | €1,061 | +€1,059 | +49038.4% |
| Deferred charges and accrued income | 490/1 | €320 | €0 | -€320 | -100.0% |
| Total equity and liabilities | 10/49 | €107,624 | €518,399 | +€410,774 | +381.7% |
| Equity | 10/15 | -€60,626 | €22,789 | +€83,415 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,560 | +€14,700 | +790.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | - | €14,700 | +€14,700 | |
| Profit (loss) carried forward | 14 | -€68,686 | €29 | +€68,715 | |
| Amounts payable | 17/49 | €168,250 | €495,609 | +€327,359 | +194.6% |
| Amounts payable after more than one year | 17 | - | €417,000 | +€417,000 | |
| Financial debts | 170/4 | - | €417,000 | +€417,000 | |
| Amounts payable within one year | 42/48 | €168,250 | €78,609 | -€89,641 | -53.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €28,433 | €78,085 | +€49,651 | +174.6% |
| Suppliers | 440/4 | €28,433 | €78,085 | +€49,651 | +174.6% |
| Taxes, remuneration and social security | 45 | - | €477 | +€477 | |
| Taxes | 450/3 | - | €477 | +€477 | |
| Other amounts payable | 47/48 | €139,817 | €48 | -€139,769 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,554 | €40,092 | +€31,538 | +368.7% |
| Other operating charges | 640/8 | €530 | €16,791 | +€16,262 | +3070.9% |
| Gross operating margin | 9900 | €20,866 | €140,637 | +€119,771 | +574.0% |
| Operating profit (loss) | 9901 | €11,783 | €83,754 | +€71,972 | +610.8% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €922 | €350 | -€572 | -62.0% |
| Recurring financial charges | 65 | €922 | €350 | -€572 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €10,860 | €83,415 | +€72,555 | +668.1% |
| Income taxes | 67/77 | €821 | €0 | -€821 | -100.0% |
| Profit (loss) for the period | 9904 | €10,039 | €83,415 | +€73,376 | +730.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,039 | €83,415 | +€73,376 | +730.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.