WAREMME 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.
WAREMME FRUIT
Largest movements
- Current investments +€1.3m
up €1.3m (+59.9%), from €2.2m to €3.5m
- Tangible fixed assets +€220,674
up €220,674 (+38.4%), from €575,337 to €796,011
of which Plant, machinery and equipment: +€259,978
- Receivables within one year -€161,539
down €161,539 (-10.0%), from €1.6m to €1.5m
of which Trade receivables: -€285,452
- Cash -€58,928
down €58,928 (-70.9%), from €83,075 to €24,147
mainly Trade debts (-€2.5m) and Current investments (-€1.3m)
- Debts after one year +€4.0m
up €4.0m (+3,180%), from €125,000 to €4.1m
of which Other amounts payable: +€4.0m
- Trade debts -€2.5m
down €2.5m (-86.3%), from €2.8m to €388,977
- Other debts -€163,314
down €163,314 (-36.8%), from €444,153 to €280,839
- Staff costs +€85,701
up €85,701 (+23.0%), from €373,251 to €458,952
- Depreciation +€42,150
up €42,150 (+20.6%), from €204,389 to €246,540
- Financial income +€26,299
up €26,299 (+49.8%), from €52,835 to €79,134
- Taxes -€17,793
down €17,793, from €15,186 to -€2,606
- Gross operating margin +€14,694
up €14,694 (+2.5%), from €599,150 to €613,844
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 | €4,479,904 | €5,806,245 | +€1.3m | +29.6% |
| Fixed assets | 21/28 | €575,337 | €796,011 | +€220,674 | +38.4% |
| Tangible fixed assets | 22/27 | €575,337 | €796,011 | +€220,674 | +38.4% |
| Land and buildings | 22 | €170,924 | €211,185 | +€40,261 | +23.6% |
| Plant, machinery and equipment | 23 | €170,176 | €430,153 | +€259,978 | +153% |
| Furniture and vehicles | 24 | €234,046 | €154,616 | -€79,430 | -33.9% |
| Other tangible fixed assets | 26 | €191 | €56 | -€134 | -70.5% |
| Current assets | 29/58 | €3,904,568 | €5,010,234 | +€1.1m | +28.3% |
| Amounts receivable within one year | 40/41 | €1,621,035 | €1,459,496 | -€161,539 | -10.0% |
| Trade receivables | 40 | €1,539,724 | €1,254,272 | -€285,452 | -18.5% |
| Other amounts receivable | 41 | €81,311 | €205,224 | +€123,913 | +152% |
| Current investments | 50/53 | €2,200,000 | €3,517,949 | +€1.3m | +59.9% |
| Cash at bank and in hand | 54/58 | €83,075 | €24,147 | -€58,928 | -70.9% |
| Deferred charges and accrued income | 490/1 | €458 | €8,642 | +€8,185 | +1,789% |
| Total equity and liabilities | 10/49 | €4,479,904 | €5,806,245 | +€1.3m | +29.6% |
| Equity | 10/15 | €974,007 | €952,865 | -€21,142 | -2.2% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Reserves | 13 | €570,244 | €570,244 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,000 | €21,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €21,000 | €21,000 | = | 0.0% |
| Distributable reserves | 133 | €549,244 | €549,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,714 | €168,184 | -€18,530 | -9.9% |
| Investment grants | 15 | €7,049 | €4,437 | -€2,612 | -37.0% |
| Provisions and deferred taxes | 16 | €96 | - | -€96 | |
| Deferred taxes | 168 | €96 | - | -€96 | |
| Amounts payable | 17/49 | €3,505,801 | €4,853,380 | +€1.3m | +38.4% |
| Amounts payable after more than one year | 17 | €125,000 | €4,100,000 | +€4.0m | +3,180% |
| Financial debts | 170/4 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Other amounts payable | 178/9 | - | €4,000,000 | +€4.0m | |
| Amounts payable within one year | 42/48 | €3,380,801 | €753,380 | -€2.6m | -77.7% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,844,439 | €388,977 | -€2.5m | -86.3% |
| Suppliers | 440/4 | €2,844,439 | €388,977 | -€2.5m | -86.3% |
| Taxes, remuneration and social security | 45 | €67,209 | €58,564 | -€8,645 | -12.9% |
| Taxes | 450/3 | €4,727 | €6,819 | +€2,092 | +44.3% |
| Remuneration and social security | 454/9 | €62,482 | €51,745 | -€10,737 | -17.2% |
| Other amounts payable | 47/48 | €444,153 | €280,839 | -€163,314 | -36.8% |
| Remuneration, social security and pensions | 62 | €373,251 | €458,952 | +€85,701 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €204,389 | €246,540 | +€42,150 | +20.6% |
| Other operating charges | 640/8 | €6,120 | €7,133 | +€1,013 | +16.6% |
| Gross operating margin | 9900 | €599,150 | €613,844 | +€14,694 | +2.5% |
| Operating profit (loss) | 9901 | €15,390 | -€98,780 | -€114,169 | |
| Financial income | 75/76B | €52,835 | €79,134 | +€26,299 | +49.8% |
| Recurring financial income | 75 | €52,835 | €79,134 | +€26,299 | +49.8% |
| Financial charges | 65/66B | €2,073 | €1,587 | -€486 | -23.4% |
| Recurring financial charges | 65 | €2,073 | €1,587 | -€486 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €66,152 | -€21,232 | -€87,384 | |
| Transfer from deferred taxes | 780 | €414 | €96 | -€318 | -76.8% |
| Income taxes | 67/77 | €15,186 | -€2,606 | -€17,793 | |
| Profit (loss) for the period | 9904 | €51,379 | -€18,530 | -€69,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,379 | -€18,530 | -€69,909 |
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 14 October 2026 via checked.be.