AKLIM FRUITS: 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.
AKLIM FRUITS
Largest movements
- Receivables within one year +€4,993
up €4,993 (+154%), from €3,233 to €8,226
of which Other amounts receivable: +€4,993
- Tangible fixed assets -€4,971
down €4,971 (-42.2%), from €11,783 to €6,812
of which Furniture and vehicles: -€2,638
- Cash -€3,269
down €3,269 (-68.6%), from €4,764 to €1,494
mainly Trade debts (-€9,231) and Receivables within one year (-€4,993)
- Stocks and contracts +€965
up €965 (+15.6%), from €6,173 to €7,138
- Deferred charges and accrued income -€738
no longer reported in 2025 (was €738)
- Trade debts -€9,231
down €9,231 (-19.5%), from €47,307 to €38,076
of which Suppliers: -€12,166
- Profit (loss) carried forward +€2,557
up €2,557 (+10.7%), from -€23,824 to -€21,267
- Tax, wage and social debts +€2,404
up €2,404 (+179%), from €1,343 to €3,747
of which Remuneration and social security: +€2,212
- Other debts +€1,250
up €1,250 (+250%), from €500 to €1,750
- Gross operating margin +€61,112
up €61,112, from -€10,783 to €50,329
- Staff costs +€38,452
up €38,452 (+1,153%), from €3,336 to €41,788
- Depreciation +€1,334
up €1,334 (+33.2%), from €4,017 to €5,351
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 | €26,826 | €23,805 | -€3,020 | -11.3% |
| Fixed assets | 21/28 | €11,918 | €6,947 | -€4,971 | -41.7% |
| Tangible fixed assets | 22/27 | €11,783 | €6,812 | -€4,971 | -42.2% |
| Plant, machinery and equipment | 23 | €4,667 | €2,333 | -€2,333 | -50.0% |
| Furniture and vehicles | 24 | €7,117 | €4,479 | -€2,638 | -37.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €14,907 | €16,858 | +€1,951 | +13.1% |
| Stocks and contracts in progress | 3 | €6,173 | €7,138 | +€965 | +15.6% |
| Stocks | 30/36 | €6,173 | €7,138 | +€965 | +15.6% |
| Amounts receivable within one year | 40/41 | €3,233 | €8,226 | +€4,993 | +154% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €3,233 | €8,226 | +€4,993 | +154% |
| Cash at bank and in hand | 54/58 | €4,764 | €1,494 | -€3,269 | -68.6% |
| Deferred charges and accrued income | 490/1 | €738 | - | -€738 | |
| Total equity and liabilities | 10/49 | €26,826 | €23,805 | -€3,020 | -11.3% |
| Equity | 10/15 | -€22,324 | -€19,767 | +€2,557 | +11.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,824 | -€21,267 | +€2,557 | +10.7% |
| Amounts payable | 17/49 | €49,149 | €43,573 | -€5,577 | -11.3% |
| Amounts payable within one year | 42/48 | €49,149 | €43,573 | -€5,577 | -11.3% |
| Trade debts | 44 | €47,307 | €38,076 | -€9,231 | -19.5% |
| Suppliers | 440/4 | €47,307 | €35,141 | -€12,166 | -25.7% |
| Bills of exchange payable | 441 | - | €2,935 | +€2,935 | |
| Taxes, remuneration and social security | 45 | €1,343 | €3,747 | +€2,404 | +179% |
| Taxes | 450/3 | - | €192 | +€192 | |
| Remuneration and social security | 454/9 | €1,343 | €3,555 | +€2,212 | +165% |
| Other amounts payable | 47/48 | €500 | €1,750 | +€1,250 | +250% |
| Remuneration, social security and pensions | 62 | €3,336 | €41,788 | +€38,452 | +1,153% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,017 | €5,351 | +€1,334 | +33.2% |
| Other operating charges | 640/8 | €656 | €449 | -€207 | -31.5% |
| Non-recurring operating charges | 66A | €4,935 | - | -€4,935 | |
| Gross operating margin | 9900 | -€10,783 | €50,329 | +€61,112 | |
| Operating profit (loss) | 9901 | -€23,727 | €2,742 | +€26,468 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €97 | €185 | +€88 | +90.3% |
| Recurring financial charges | 65 | €97 | €185 | +€88 | +90.3% |
| Profit (loss) for the period before taxes | 9903 | -€23,824 | €2,557 | +€26,380 | |
| Profit (loss) for the period | 9904 | -€23,824 | €2,557 | +€26,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,824 | €2,557 | +€26,380 |
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 27 October 2026 via checked.be.