VERS-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.
VERS-FRUIT
Largest movements
- Receivables within one year -€58,175
down €58,175 (-23.0%), from €253,403 to €195,228
of which Trade receivables: -€61,978
- Cash +€51,967
up €51,967 (+77.9%), from €66,708 to €118,676
mainly Receivables within one year (+€58,175) and Depreciation (+€23,140)
- Tangible fixed assets +€26,464
up €26,464 (+130.3%), from €20,305 to €46,768
of which Furniture and vehicles: +€23,235
- Intangible fixed assets -€10,458
no longer reported in 2025 (was €10,458)
- Debts after one year +€14,510
new in 2025: €14,510
- Trade debts -€10,755
down €10,755 (-6.0%), from €180,553 to €169,798
- Current portion of long-term debt +€7,200
new in 2025: €7,200
- Gross operating margin +€33,559
up €33,559 (+24.6%), from €136,257 to €169,816
- Staff costs +€19,442
up €19,442 (+19.3%), from €100,647 to €120,090
- Other operating charges +€14,796
up €14,796 (+994.0%), from €1,489 to €16,285
- Depreciation -€6,481
down €6,481 (-21.9%), from €29,621 to €23,140
- Write-downs +€4,935
new in 2025: €4,935
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.
Cash bridge derived
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 | €365,194 | €379,828 | +€14,634 | +4.0% |
| Fixed assets | 21/28 | €43,263 | €59,268 | +€16,005 | +37.0% |
| Intangible fixed assets | 21 | €10,458 | - | -€10,458 | |
| Tangible fixed assets | 22/27 | €20,305 | €46,768 | +€26,464 | +130.3% |
| Plant, machinery and equipment | 23 | €74 | €3,303 | +€3,228 | +4347.3% |
| Furniture and vehicles | 24 | €20,230 | €43,466 | +€23,235 | +114.9% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €321,931 | €320,560 | -€1,372 | -0.4% |
| Stocks and contracts in progress | 3 | €1,820 | €3,732 | +€1,912 | +105.1% |
| Stocks | 30/36 | €1,820 | €3,732 | +€1,912 | +105.1% |
| Amounts receivable within one year | 40/41 | €253,403 | €195,228 | -€58,175 | -23.0% |
| Trade receivables | 40 | €246,489 | €184,510 | -€61,978 | -25.1% |
| Other amounts receivable | 41 | €6,915 | €10,718 | +€3,803 | +55.0% |
| Cash at bank and in hand | 54/58 | €66,708 | €118,676 | +€51,967 | +77.9% |
| Deferred charges and accrued income | 490/1 | - | €2,924 | +€2,924 | |
| Total equity and liabilities | 10/49 | €365,194 | €379,828 | +€14,634 | +4.0% |
| Equity | 10/15 | -€2,788 | €874 | +€3,662 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,693 | €21,693 | = | 0.0% |
| Distributable reserves | 133 | €21,693 | €21,693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,681 | -€27,019 | +€3,662 | +11.9% |
| Amounts payable | 17/49 | €367,982 | €378,954 | +€10,972 | +3.0% |
| Amounts payable after more than one year | 17 | - | €14,510 | +€14,510 | |
| Financial debts | 170/4 | - | €14,510 | +€14,510 | |
| Amounts payable within one year | 42/48 | €367,982 | €364,444 | -€3,539 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,200 | +€7,200 | |
| Trade debts | 44 | €180,553 | €169,798 | -€10,755 | -6.0% |
| Suppliers | 440/4 | €180,553 | €169,798 | -€10,755 | -6.0% |
| Taxes, remuneration and social security | 45 | €23,769 | €26,017 | +€2,248 | +9.5% |
| Taxes | 450/3 | €2,769 | €811 | -€1,958 | -70.7% |
| Remuneration and social security | 454/9 | €21,000 | €25,206 | +€4,206 | +20.0% |
| Other amounts payable | 47/48 | €163,660 | €161,430 | -€2,230 | -1.4% |
| Remuneration, social security and pensions | 62 | €100,647 | €120,090 | +€19,442 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,621 | €23,140 | -€6,481 | -21.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,935 | +€4,935 | |
| Other operating charges | 640/8 | €1,489 | €16,285 | +€14,796 | +994.0% |
| Gross operating margin | 9900 | €136,257 | €169,816 | +€33,559 | +24.6% |
| Operating profit (loss) | 9901 | €4,500 | €5,367 | +€867 | +19.3% |
| Financial income | 75/76B | - | €245 | +€245 | |
| Recurring financial income | 75 | - | €245 | +€245 | |
| Financial charges | 65/66B | €2,401 | €1,949 | -€451 | -18.8% |
| Recurring financial charges | 65 | €2,401 | €1,949 | -€451 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €2,099 | €3,662 | +€1,562 | +74.4% |
| Profit (loss) for the period | 9904 | €2,099 | €3,662 | +€1,562 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,099 | €3,662 | +€1,562 | +74.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.