VEULEMANS 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.
VEULEMANS FRUIT
Largest movements
- Receivables within one year +€159,321
up €159,321 (+63.8%), from €249,881 to €409,203
of which Other amounts receivable: +€80,896
- Stocks and contracts -€126,705
down €126,705 (-14.6%), from €865,063 to €738,358
of which Contracts in progress: -€125,712
- Tangible fixed assets +€64,035
up €64,035 (+6.3%), from €1.0m to €1.1m
of which Land and buildings: +€68,192
- Cash -€44,463
down €44,463 (-5.8%), from €766,086 to €721,622
mainly Investment in fixed assets (net) (-€263,751) and Receivables within one year (-€159,321)
- Other debts +€113,198
up €113,198 (+9.7%), from €1.2m to €1.3m
- Reserves +€50,000
up €50,000 (+8.4%), from €598,349 to €648,349
of which Distributable reserves: +€50,000
- Trade debts -€48,790
down €48,790 (-16.5%), from €294,935 to €246,146
- Tax, wage and social debts -€40,499
down €40,499 (-58.2%), from €69,588 to €29,089
- Gross operating margin -€389,200
down €389,200 (-51.8%), from €750,927 to €361,727
- Taxes -€93,039
down €93,039 (-80.4%), from €115,681 to €22,642
- Financial income +€16,045
up €16,045 (+1,865,735%), from €1 to €16,046
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 | €2,913,581 | €2,965,407 | +€51,826 | +1.8% |
| Fixed assets | 21/28 | €1,026,789 | €1,086,292 | +€59,503 | +5.8% |
| Tangible fixed assets | 22/27 | €1,012,935 | €1,076,970 | +€64,035 | +6.3% |
| Land and buildings | 22 | €663,889 | €732,080 | +€68,192 | +10.3% |
| Plant, machinery and equipment | 23 | €178,607 | €151,783 | -€26,824 | -15.0% |
| Furniture and vehicles | 24 | €170,440 | €193,107 | +€22,667 | +13.3% |
| Financial fixed assets | 28 | €13,853 | €9,322 | -€4,531 | -32.7% |
| Current assets | 29/58 | €1,886,792 | €1,879,115 | -€7,677 | -0.4% |
| Stocks and contracts in progress | 3 | €865,063 | €738,358 | -€126,705 | -14.6% |
| Stocks | 30/36 | €12,963 | €11,971 | -€992 | -7.7% |
| Contracts in progress | 37 | €852,100 | €726,388 | -€125,712 | -14.8% |
| Amounts receivable within one year | 40/41 | €249,881 | €409,203 | +€159,321 | +63.8% |
| Trade receivables | 40 | €7,566 | €85,991 | +€78,425 | +1,037% |
| Other amounts receivable | 41 | €242,316 | €323,212 | +€80,896 | +33.4% |
| Cash at bank and in hand | 54/58 | €766,086 | €721,622 | -€44,463 | -5.8% |
| Deferred charges and accrued income | 490/1 | €5,762 | €9,932 | +€4,170 | +72.4% |
| Total equity and liabilities | 10/49 | €2,913,581 | €2,965,407 | +€51,826 | +1.8% |
| Equity | 10/15 | €1,274,904 | €1,332,746 | +€57,842 | +4.5% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €598,349 | €648,349 | +€50,000 | +8.4% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €596,459 | €646,459 | +€50,000 | +8.4% |
| Profit (loss) carried forward | 14 | €657,655 | €665,497 | +€7,842 | +1.2% |
| Amounts payable | 17/49 | €1,638,676 | €1,632,661 | -€6,016 | -0.4% |
| Amounts payable after more than one year | 17 | €17,000 | €0 | -€17,000 | -100% |
| Financial debts | 170/4 | €17,000 | €0 | -€17,000 | -100% |
| Amounts payable within one year | 42/48 | €1,566,481 | €1,577,224 | +€10,743 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €30,167 | €17,000 | -€13,167 | -43.6% |
| Trade debts | 44 | €294,935 | €246,146 | -€48,790 | -16.5% |
| Suppliers | 440/4 | €294,935 | €246,146 | -€48,790 | -16.5% |
| Taxes, remuneration and social security | 45 | €69,588 | €29,089 | -€40,499 | -58.2% |
| Taxes | 450/3 | €69,588 | €29,089 | -€40,499 | -58.2% |
| Other amounts payable | 47/48 | €1,171,792 | €1,284,990 | +€113,198 | +9.7% |
| Accrued charges and deferred income | 492/3 | €55,195 | €55,436 | +€242 | +0.4% |
| Non-recurring operating income | 76A | €500 | €250 | -€250 | -50.0% |
| Remuneration, social security and pensions | 62 | €1,614 | €454 | -€1,160 | -71.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,916 | €204,247 | -€668 | -0.3% |
| Other operating charges | 640/8 | €7,387 | €11,434 | +€4,047 | +54.8% |
| Gross operating margin | 9900 | €750,927 | €361,727 | -€389,200 | -51.8% |
| Operating profit (loss) | 9901 | €537,010 | €145,591 | -€391,418 | -72.9% |
| Financial income | 75/76B | €1 | €16,046 | +€16,045 | +1,865,735% |
| Recurring financial income | 75 | €1 | €16,046 | +€16,045 | +1,865,735% |
| Financial charges | 65/66B | €82,020 | €81,154 | -€867 | -1.1% |
| Recurring financial charges | 65 | €82,020 | €81,154 | -€867 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €454,990 | €80,484 | -€374,506 | -82.3% |
| Income taxes | 67/77 | €115,681 | €22,642 | -€93,039 | -80.4% |
| Profit (loss) for the period | 9904 | €339,309 | €57,842 | -€281,467 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €339,309 | €57,842 | -€281,467 | -83.0% |
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 15 October 2026 via checked.be.