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FRUCTUS

Active
Public limited companyfounded 1983active for 43 yearsJohannes Hartmannlaan 53, 9040 Gent, BelgiumKBO/BCE: BE 0423.859.019
Summary

FRUCTUS has been active since 1983 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €197,205 and a net result of €36,636. Equity remains stable across the filed financial years (±0.8% per year). The computed 12-month bankruptcy probability is below 0.1% (very low).

Financials · financial year 2025, abbreviated format

Source amounts without an identifiable currency are assumed to be EUR.

Equity
€197,205▲ 13.2%
2024 · €174,176
Total assets
€290,732▲ 20.9%
2024 · €240,445
Net result
€36,636▲ 55.4%
2024 · €23,578
Working capital
€81,246▲ 136%
2024 · €34,441
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

After the dip in 2023 the operating result has climbed two years in a row; 2025 is 106% above 2024 and is the highest result in the available series.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€56,636 2025 Net result€36,636 2025

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result€51,251-€24,968▼ 51.3%€24,968=-€9,896€22,004€21,944▼ 0.3%€27,433▲ 25.0%€56,636▲ 106%
Net result€30,618-€14,407▼ 52.9%€14,407=-€13,398€16,527€12,691▼ 23.2%€23,578▲ 85.8%€36,636▲ 55.4%
Equity€164,712-€179,119▲ 8.7%€179,119=€152,969▼ 14.6%€169,496▲ 10.8%€150,598▼ 11.1%€174,176▲ 15.7%€197,205▲ 13.2%
Total assets€358,157-€316,161▼ 11.7%€287,757▼ 9.0%€241,318▼ 16.1%€256,003▲ 6.1%€221,809▼ 13.4%€240,445▲ 8.4%€290,732▲ 20.9%
Debt€207,066-€151,449▼ 26.9%€108,638▼ 28.3%€88,349▼ 18.7%€86,508▼ 2.1%€71,210▼ 17.7%€66,269▼ 6.9%€93,527▲ 41.1%
Working capital-€90,643--€75,106▲ 17.1%-€61,061▲ 18.7%-€73,589▼ 20.5%-€33,761▲ 54.1%-€35,199▼ 4.3%€34,441€81,246▲ 136%
Staff (FTE)0
Turnover and EBIT margin not published: the abbreviated or micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €290,732
Fixed assets €121,108 ▼ 17.4%
Current assets €169,624 ▲ 80.8%
Equity and liabilities €290,732
Equity €197,205 ▲ 13.2%
Debt €93,527 ▲ 41.1%
Debt's share of the balance-sheet total rises from 27.6% to 32.2%. Equity and debt are higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€88,349▲
2024 · €68,277
Cash flow
€68,349▲
2024 · €64,422
Current ratio
1.92▲
2024 · 1.58
Debt to equity
0.47▲
2024 · 0.38
ROE
18.6%▲
2024 · 13.5%
ROA
12.6%▲
2024 · 9.8%
Interest coverage
20.71▲
2024 · 18.83
Debt ≤ 1 year
€88,378▲
2024 · €59,360
Income taxes
€16,404▲
2024 · €10,324
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 31,372 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.

  • Micro
  • 20 years or older
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
0.5% went bankrupt
5.9% stopped otherwise
93.5% still going

A further 0.1% stopped, but we cannot tell whether within those 24 months.

For this company itself Checked computes a bankruptcy probability of < 0.1% over twelve months; the group does not contradict it.

How reliable is this rule?

Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,474 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 1.0%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.

An observation about 31,372 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.

Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 51 lines
Balance sheet Code20242025
Assets
Total assets20/58€240,445€290,732▲
Fixed assets21/28€146,644€121,108▼
Tangible fixed assets22/27€146,644€121,108▼
Plant, machinery and equipment23-€1,092
Furniture and vehicles24€4,661€1,273▼
Other tangible fixed assets26€141,983€118,743▼
Financial fixed assets28€0-
Current assets29/58€93,801€169,624▲
Amounts receivable within one year40/41€0-
Other amounts receivable41€0-
Cash at bank and in hand54/58€93,801€169,624▲
Equity and liabilities
Total equity and liabilities10/49€240,445€290,732▲
Equity10/15€174,176€197,205▲
Contributions10/11€123,947€123,947=
Capital10€123,947€123,947=
Issued capital100€123,947€123,947=
Reserves13€76,380€73,259▼
Non-distributable reserves130/1€4,400€4,950▲
Legal reserve130€4,400€4,950▲
Tax-exempt reserves132€5,578€5,578=
Distributable reserves133€66,402€62,731▼
Profit (loss) carried forward14-€26,151€0▲
Amounts payable17/49€66,269€93,527▲
Amounts payable within one year42/48€59,360€88,378▲
Trade debts44€1,201€455▼
Suppliers440/4€1,201€455▼
Taxes, remuneration and social security45€3,308€13,533▲
Taxes450/3€3,308€13,533▲
Other amounts payable47/48€54,852€74,390▲
Accrued charges and deferred income492/3€6,909€5,149▼
Income statement Code20242025
Non-recurring operating income76A€8,224€0▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€40,845€31,713▼
Other operating charges640/8€4,933€5,088▲
Gross operating margin9900€73,210€93,437▲
Operating profit (loss)9901€27,433€56,636▲
Financial income75/76B€10,095€670▼
Recurring financial income75€10,095€670▼
Financial charges65/66B€3,627€4,266▲
Recurring financial charges65€3,627€4,266▲
Profit (loss) for the period before taxes9903€33,901€53,040▲
Income taxes67/77€10,324€16,404▲
Profit (loss) for the period9904€23,578€36,636▲
Profit (loss) for the period to be appropriated9905€23,578€36,636▲
Appropriation of the result
Profit (loss) to be appropriated9906-€2,573€10,486▲
Profit (loss) brought forward from the previous period14P-€26,151-€26,151=
Transfer from equity791/2€0€13,607▲
Transfer to equity691/2€23,578€10,486▼
To the legal reserve6920-€550
To other reserves6921€23,578€9,936▼
Profit to be distributed694/7€0€13,607▲
Return on contributions (dividend)694€0€13,607▲

The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Non-recurring operating income76A----€73€0€8,224€0▼ 100%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€30,834€30,984€31,371€31,636€32,771€38,505€40,845€31,713▼ 22.4%
Other operating charges640/8---€3,410€3,483€4,970€4,933€5,088▲ 3.1%
Non-recurring operating charges66A---€500€0----
Gross operating margin9900€85,174€59,155€59,155€25,650€58,259€65,418€73,210€93,437▲ 27.6%
Operating profit (loss)9901€51,251€24,968€24,968-€9,896€22,004€21,944€27,433€56,636▲ 106%
Financial income75/76B---€40€0€105€10,095€670▼ 93.4%
Recurring financial income75€1€1€0€40€0€105€10,095€670▼ 93.4%
Financial charges65/66B---€3,543€3,825€3,189€3,627€4,266▲ 17.6%
Recurring financial charges65€7,059€5,365€4,935€3,543€3,825€3,189€3,627€4,266▲ 17.6%
Profit (loss) for the period before taxes9903€44,192€20,033€20,033-€13,398€18,180€18,860€33,901€53,040▲ 56.5%
Income taxes67/77€13,574€5,819€5,626-€1,653€6,169€10,324€16,404▲ 58.9%
Profit (loss) for the period9904€30,618€14,407€14,407-€13,398€16,527€12,691€23,578€36,636▲ 55.4%
Profit (loss) for the period to be appropriated9905€30,618€14,407€14,407-€13,398€16,527€12,691€23,578€36,636▲ 55.4%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€358,157€316,161€287,757€241,318€256,003€221,809€240,445€290,732▲ 20.9%
Formation expenses20€0€0€0------
Fixed assets21/28€321,734€290,899€261,414€229,271€207,569€189,514€146,644€121,108▼ 17.4%
Intangible fixed assets21€0€0€0------
Tangible fixed assets22/27€316,834€285,999€256,514€224,371€202,669€184,614€146,644€121,108▼ 17.4%
Plant, machinery and equipment23-------€1,092-
Furniture and vehicles24---€330€3,322€12,276€4,661€1,273▼ 72.7%
Other tangible fixed assets26---€224,041€199,348€172,338€141,983€118,743▼ 16.4%
Financial fixed assets28€4,900€4,900€4,900€4,900€4,900€4,900€0--
Current assets29/58€36,423€26,343€26,343€12,047€48,434€32,295€93,801€169,624▲ 80.8%
Stocks and contracts in progress3€0€0€0------
Amounts receivable within one year40/41€4,000€13,659€13,659€247€0€2,600€0--
Other amounts receivable41---€247€0€2,600€0--
Current investments50/53€0€0€0------
Cash at bank and in hand54/58€36,423€21,262€12,684€11,800€48,434€29,695€93,801€169,624▲ 80.8%
Equity and liabilities
Total equity and liabilities10/49€358,157€316,161€287,757€241,318€256,003€221,809€240,445€290,732▲ 20.9%
Equity10/15€164,712€179,119€179,119€152,969€169,496€150,598€174,176€197,205▲ 13.2%
Contributions10/11€123,947€123,947€123,947€123,947€123,947€123,947€123,947€123,947=
Capital10---€123,947€123,947€123,947€123,947€123,947=
Issued capital100---€123,947€123,947€123,947€123,947€123,947=
Reserves13€40,766€55,173€55,173€55,173€71,700€52,802€76,380€73,259▼ 4.1%
Non-distributable reserves130/1---€4,400€4,400€4,400€4,400€4,950▲ 12.5%
Legal reserve130---€4,400€4,400€4,400€4,400€4,950▲ 12.5%
Tax-exempt reserves132---€5,578€5,578€5,578€5,578€5,578=
Distributable reserves133---€45,195€61,722€42,825€66,402€62,731▼ 5.5%
Profit (loss) carried forward14-€50,053€0-€12,752-€26,151-€26,151-€26,151-€26,151€0-
Amounts payable17/49€207,066€151,449€108,638€88,349€86,508€71,210€66,269€93,527▲ 41.1%
Amounts payable after more than one year17€80,000€50,000€20,000------
Amounts payable within one year42/48€127,066€101,449€87,403€85,636€82,195€67,494€59,360€88,378▲ 48.9%
Trade debts44€1,490€1,490€648€8,233€7€455€1,201€455▼ 62.1%
Suppliers440/4---€8,233€7€455€1,201€455▼ 62.1%
Taxes, remuneration and social security45----€1,653€2,922€3,308€13,533▲ 309%
Taxes450/3----€1,653€2,922€3,308€13,533▲ 309%
Other amounts payable47/48---€77,403€80,535€64,117€54,852€74,390▲ 35.6%
Accrued charges and deferred income492/3---€2,713€4,313€3,716€6,909€5,149▼ 25.5%
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€30,618€14,407€14,407-€13,398€16,527€12,691€23,578€36,636▲ 55.4%
+ Depreciation and write-downs630€30,834€30,984€31,371€31,636€32,771€38,505€40,845€31,713▼ 22.4%
Operating cash flow (approximation)€61,453€45,391€45,778€18,237€49,298€51,196€64,422€68,349▲ 6.1%
Investment in fixed assets (approximation)--€150-€1,886€508-€11,070-€20,449€2,025-€6,177-
Change in cash--€15,162-€8,577-€884€36,634-€18,739€64,106€75,823▲ 18.3%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Latest 10 of 43 filings with the National Bank
Financial year Type Filed Reference
31-12-2025 abbreviated format 23-06-2026 2026-00200853
31-12-2024 micro format 22-05-2025 2025-00106472
31-12-2023 abbreviated format 09-07-2024 2024-00240982
31-12-2022 abbreviated format 30-06-2023 2023-00194858
31-12-2021 abbreviated format 06-07-2022 2022-20160002
31-12-2020 abbreviated format 23-07-2021 2021-39800002
31-12-2019 abbreviated format 17-08-2020 2020-41900351
31-12-2018 abbreviated format 20-08-2019 2019-48200042
31-12-2017 abbreviated format 23-07-2018 2018-36700319
31-12-2016 micro format 28-08-2017 2017-50000476

Show all 43 filings

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