ALL FRUIT: what changed
Two fiscal 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.
ALL FRUIT
Largest movements
- Tangible fixed assets -€28,798
down €28,798 (-6.4%), from €448,170 to €419,373
of which Land and buildings: -€19,785
- Receivables within one year +€17,628
up €17,628 (+9.4%), from €186,756 to €204,384
of which Trade receivables: +€20,842
- Cash -€13,890
down €13,890 (-27.9%), from €49,739 to €35,849
mainly Debts after one year (-€43,756) and Investment in fixed assets (net) (-€26,620)
- Debts after one year -€43,756
down €43,756 (-13.8%), from €317,150 to €273,394
- Profit (loss) carried forward +€17,412
up €17,412 (+16.7%), from €104,163 to €121,574
- Staff costs +€25,689
up €25,689 (+18.4%), from €139,317 to €165,006
- Gross operating margin -€13,734
down €13,734 (-5.0%), from €277,049 to €263,315
- Taxes -€11,034
down €11,034 (-50.4%), from €21,874 to €10,840
- Depreciation +€6,937
up €6,937 (+14.3%), from €48,481 to €55,417
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.
Cash bridge derived
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 | €684,715 | €659,655 | -€25,060 | -3.7% |
| Fixed assets | 21/28 | €448,220 | €419,423 | -€28,798 | -6.4% |
| Tangible fixed assets | 22/27 | €448,170 | €419,373 | -€28,798 | -6.4% |
| Land and buildings | 22 | €301,290 | €281,505 | -€19,785 | -6.6% |
| Plant, machinery and equipment | 23 | €1,964 | €1,289 | -€675 | -34.4% |
| Furniture and vehicles | 24 | €9,433 | €9,433 | = | 0.0% |
| Leasing and similar rights | 25 | €135,483 | €127,146 | -€8,338 | -6.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €236,495 | €240,233 | +€3,738 | +1.6% |
| Amounts receivable within one year | 40/41 | €186,756 | €204,384 | +€17,628 | +9.4% |
| Trade receivables | 40 | €179,383 | €200,224 | +€20,842 | +11.6% |
| Other amounts receivable | 41 | €7,374 | €4,160 | -€3,214 | -43.6% |
| Cash at bank and in hand | 54/58 | €49,739 | €35,849 | -€13,890 | -27.9% |
| Total equity and liabilities | 10/49 | €684,715 | €659,655 | -€25,060 | -3.7% |
| Equity | 10/15 | €141,352 | €158,764 | +€17,412 | +12.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €18,640 | €18,640 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,590 | €17,590 | = | 0.0% |
| Distributable reserves | 133 | €1,050 | €1,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,163 | €121,574 | +€17,412 | +16.7% |
| Amounts payable | 17/49 | €543,363 | €500,891 | -€42,471 | -7.8% |
| Amounts payable after more than one year | 17 | €317,150 | €273,394 | -€43,756 | -13.8% |
| Financial debts | 170/4 | €317,150 | €273,394 | -€43,756 | -13.8% |
| Amounts payable within one year | 42/48 | €226,212 | €227,497 | +€1,285 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €43,412 | €43,756 | +€345 | +0.8% |
| Trade debts | 44 | €20,713 | €19,719 | -€994 | -4.8% |
| Suppliers | 440/4 | €20,713 | €19,719 | -€994 | -4.8% |
| Taxes, remuneration and social security | 45 | €7,976 | €4,668 | -€3,308 | -41.5% |
| Taxes | 450/3 | €7,976 | €4,668 | -€3,308 | -41.5% |
| Other amounts payable | 47/48 | €154,112 | €159,354 | +€5,243 | +3.4% |
| Remuneration, social security and pensions | 62 | €139,317 | €165,006 | +€25,689 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,481 | €55,417 | +€6,937 | +14.3% |
| Other operating charges | 640/8 | €7,998 | €8,284 | +€286 | +3.6% |
| Non-recurring operating charges | 66A | €46 | - | -€46 | |
| Gross operating margin | 9900 | €277,049 | €263,315 | -€13,734 | -5.0% |
| Operating profit (loss) | 9901 | €81,207 | €34,607 | -€46,599 | -57.4% |
| Financial charges | 65/66B | €8,873 | €6,356 | -€2,517 | -28.4% |
| Recurring financial charges | 65 | €8,873 | €6,356 | -€2,517 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €72,334 | €28,252 | -€44,082 | -60.9% |
| Income taxes | 67/77 | €21,874 | €10,840 | -€11,034 | -50.4% |
| Profit (loss) for the period | 9904 | €50,460 | €17,412 | -€33,048 | -65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,460 | €17,412 | -€33,048 | -65.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.