WOLFCARIUS FRUIT SUPPLY: 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.
WOLFCARIUS FRUIT SUPPLY
Largest movements
- Tangible fixed assets +€1.6m
up €1.6m (+25.0%), from €6.3m to €7.8m
of which Land and buildings: +€1.6m
- Cash +€1.3m
up €1.3m (+137%), from €937,057 to €2.2m
mainly Debts after one year (+€1.8m) and Net result for the year (+€1.5m)
- Debts after one year +€1.8m
up €1.8m (+48.6%), from €3.8m to €5.7m
- Reserves +€1.5m
up €1.5m (+63.2%), from €2.3m to €3.8m
of which Distributable reserves: +€1.5m
- Trade debts -€693,438
down €693,438 (-51.8%), from €1.3m to €644,845
- Current portion of long-term debt +€196,722
up €196,722 (+50.2%), from €391,763 to €588,485
- Gross operating margin +€871,591
up €871,591 (+41.8%), from €2.1m to €3.0m
- Taxes +€189,239
up €189,239 (+43.3%), from €437,489 to €626,728
- Depreciation +€134,600
up €134,600 (+25.8%), from €522,681 to €657,282
- Financial charges +€68,030
up €68,030 (+78.6%), from €86,524 to €154,554
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 | €8,523,395 | €11,495,632 | +€3.0m | +34.9% |
| Fixed assets | 21/28 | €6,260,173 | €7,820,369 | +€1.6m | +24.9% |
| Tangible fixed assets | 22/27 | €6,257,278 | €7,820,224 | +€1.6m | +25.0% |
| Land and buildings | 22 | €4,874,882 | €6,478,999 | +€1.6m | +32.9% |
| Plant, machinery and equipment | 23 | €1,226,309 | €1,216,720 | -€9,589 | -0.8% |
| Furniture and vehicles | 24 | €156,088 | €124,505 | -€31,583 | -20.2% |
| Financial fixed assets | 28 | €2,895 | €145 | -€2,750 | -95.0% |
| Current assets | 29/58 | €2,263,222 | €3,675,263 | +€1.4m | +62.4% |
| Stocks and contracts in progress | 3 | €176,417 | €189,845 | +€13,428 | +7.6% |
| Stocks | 30/36 | €176,417 | €189,845 | +€13,428 | +7.6% |
| Amounts receivable within one year | 40/41 | €1,149,307 | €1,263,109 | +€113,802 | +9.9% |
| Trade receivables | 40 | €985,629 | €1,086,610 | +€100,981 | +10.2% |
| Other amounts receivable | 41 | €163,678 | €176,499 | +€12,821 | +7.8% |
| Cash at bank and in hand | 54/58 | €937,057 | €2,220,369 | +€1.3m | +137% |
| Deferred charges and accrued income | 490/1 | €441 | €1,940 | +€1,499 | +340% |
| Total equity and liabilities | 10/49 | €8,523,395 | €11,495,632 | +€3.0m | +34.9% |
| Equity | 10/15 | €2,916,258 | €4,399,911 | +€1.5m | +50.9% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €2,328,239 | €3,799,698 | +€1.5m | +63.2% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €2,309,489 | €3,780,948 | +€1.5m | +63.7% |
| Investment grants | 15 | €38,019 | €50,213 | +€12,195 | +32.1% |
| Amounts payable | 17/49 | €5,607,137 | €7,095,721 | +€1.5m | +26.5% |
| Amounts payable after more than one year | 17 | €3,804,974 | €5,653,280 | +€1.8m | +48.6% |
| Financial debts | 170/4 | €3,804,974 | €5,653,280 | +€1.8m | +48.6% |
| Amounts payable within one year | 42/48 | €1,799,054 | €1,389,989 | -€409,065 | -22.7% |
| Current portion of amounts payable after more than one year | 42 | €391,763 | €588,485 | +€196,722 | +50.2% |
| Trade debts | 44 | €1,338,283 | €644,845 | -€693,438 | -51.8% |
| Suppliers | 440/4 | €1,338,283 | €644,845 | -€693,438 | -51.8% |
| Taxes, remuneration and social security | 45 | €37,559 | €124,353 | +€86,794 | +231% |
| Taxes | 450/3 | €37,559 | €124,353 | +€86,794 | +231% |
| Other amounts payable | 47/48 | €31,449 | €32,305 | +€857 | +2.7% |
| Accrued charges and deferred income | 492/3 | €3,109 | €52,451 | +€49,342 | +1,587% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522,681 | €657,282 | +€134,600 | +25.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €30,748 | €56,203 | +€25,456 | +82.8% |
| Gross operating margin | 9900 | €2,086,226 | €2,957,817 | +€871,591 | +41.8% |
| Operating profit (loss) | 9901 | €1,532,797 | €2,244,332 | +€711,535 | +46.4% |
| Financial income | 75/76B | €4,653 | €8,410 | +€3,757 | +80.7% |
| Recurring financial income | 75 | €4,653 | €8,410 | +€3,757 | +80.7% |
| Financial charges | 65/66B | €86,524 | €154,554 | +€68,030 | +78.6% |
| Recurring financial charges | 65 | €86,524 | €154,554 | +€68,030 | +78.6% |
| Profit (loss) for the period before taxes | 9903 | €1,450,926 | €2,098,187 | +€647,262 | +44.6% |
| Income taxes | 67/77 | €437,489 | €626,728 | +€189,239 | +43.3% |
| Profit (loss) for the period | 9904 | €1,013,436 | €1,471,459 | +€458,023 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,013,436 | €1,471,459 | +€458,023 | +45.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.