ARLOU 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.
ARLOU FRUIT
Largest movements
- Receivables within one year -€71,535
down €71,535 (-67.8%), from €105,550 to €34,015
of which Trade receivables: -€65,930
- Stocks and contracts -€35,643
down €35,643 (-36.1%), from €98,604 to €62,960
- Tangible fixed assets +€28,672
up €28,672 (+5.3%), from €536,489 to €565,160
of which Other tangible fixed assets: +€53,393
- Cash +€15,380
up €15,380, from €0 to €15,380
mainly Net result for the year (+€102,913) and Depreciation (+€77,032)
- Reserves +€102,913
up €102,913 (+81.9%), from €125,690 to €228,603
of which Distributable reserves: +€102,913
- Debts after one year -€55,950
down €55,950 (-27.3%), from €205,090 to €149,141
- Short-term financial debts -€38,062
down €38,062 (-100.0%), from €38,062 to €0
- Other debts -€27,428
down €27,428 (-94.8%), from €28,929 to €1,501
- Tax, wage and social debts -€18,145
down €18,145 (-83.2%), from €21,805 to €3,660
of which Taxes: -€10,815
- Gross operating margin -€32,715
down €32,715 (-7.8%), from €420,852 to €388,137
- Staff costs -€31,917
down €31,917 (-18.5%), from €172,563 to €140,646
- Taxes -€6,910
down €6,910 (-14.6%), from €47,477 to €40,567
- Financial charges +€5,247
up €5,247 (+38.1%), from €13,769 to €19,016
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 | €745,454 | €681,499 | -€63,955 | -8.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €537,965 | €566,637 | +€28,672 | +5.3% |
| Intangible fixed assets | 21 | €968 | €968 | -€0 | 0.0% |
| Tangible fixed assets | 22/27 | €536,489 | €565,160 | +€28,672 | +5.3% |
| Land and buildings | 22 | €374,659 | €380,100 | +€5,441 | +1.5% |
| Plant, machinery and equipment | 23 | €49,239 | €58,539 | +€9,300 | +18.9% |
| Furniture and vehicles | 24 | €49,500 | €10,037 | -€39,463 | -79.7% |
| Other tangible fixed assets | 26 | €63,090 | €116,484 | +€53,393 | +84.6% |
| Financial fixed assets | 28 | €508 | €508 | = | 0.0% |
| Current assets | 29/58 | €207,489 | €114,862 | -€92,627 | -44.6% |
| Stocks and contracts in progress | 3 | €98,604 | €62,960 | -€35,643 | -36.1% |
| Stocks | 30/36 | €98,604 | €62,960 | -€35,643 | -36.1% |
| Amounts receivable within one year | 40/41 | €105,550 | €34,015 | -€71,535 | -67.8% |
| Trade receivables | 40 | €71,144 | €5,214 | -€65,930 | -92.7% |
| Other amounts receivable | 41 | €34,406 | €28,801 | -€5,605 | -16.3% |
| Cash at bank and in hand | 54/58 | €0 | €15,380 | +€15,380 | |
| Deferred charges and accrued income | 490/1 | €3,335 | €2,507 | -€828 | -24.8% |
| Total equity and liabilities | 10/49 | €745,454 | €681,499 | -€63,955 | -8.6% |
| Equity | 10/15 | €274,275 | €377,188 | +€102,913 | +37.5% |
| Contributions | 10/11 | €148,585 | €148,585 | = | 0.0% |
| Reserves | 13 | €125,690 | €228,603 | +€102,913 | +81.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €125,690 | €228,603 | +€102,913 | +81.9% |
| Amounts payable | 17/49 | €471,178 | €304,311 | -€166,868 | -35.4% |
| Amounts payable after more than one year | 17 | €205,090 | €149,141 | -€55,950 | -27.3% |
| Financial debts | 170/4 | €205,090 | €149,141 | -€55,950 | -27.3% |
| Amounts payable within one year | 42/48 | €249,140 | €155,089 | -€94,051 | -37.8% |
| Current portion of amounts payable after more than one year | 42 | €92,461 | €93,276 | +€815 | +0.9% |
| Financial debts | 43 | €38,062 | €0 | -€38,062 | -100.0% |
| Credit institutions | 430/8 | €38,062 | €0 | -€38,062 | -100.0% |
| Trade debts | 44 | €67,883 | €56,652 | -€11,231 | -16.5% |
| Suppliers | 440/4 | €67,883 | €56,652 | -€11,231 | -16.5% |
| Taxes, remuneration and social security | 45 | €21,805 | €3,660 | -€18,145 | -83.2% |
| Taxes | 450/3 | €14,475 | €3,660 | -€10,815 | -74.7% |
| Remuneration and social security | 454/9 | €7,330 | €0 | -€7,330 | -100.0% |
| Other amounts payable | 47/48 | €28,929 | €1,501 | -€27,428 | -94.8% |
| Accrued charges and deferred income | 492/3 | €16,948 | €81 | -€16,867 | -99.5% |
| Remuneration, social security and pensions | 62 | €172,563 | €140,646 | -€31,917 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,995 | €77,032 | +€3,037 | +4.1% |
| Other operating charges | 640/8 | €6,096 | €5,415 | -€681 | -11.2% |
| Non-recurring operating charges | 66A | - | €3,558 | +€3,558 | |
| Gross operating margin | 9900 | €420,852 | €388,137 | -€32,715 | -7.8% |
| Operating profit (loss) | 9901 | €168,197 | €161,485 | -€6,712 | -4.0% |
| Financial income | 75/76B | €1,192 | €1,011 | -€182 | -15.2% |
| Recurring financial income | 75 | €1,192 | €1,011 | -€182 | -15.2% |
| Financial charges | 65/66B | €13,769 | €19,016 | +€5,247 | +38.1% |
| Recurring financial charges | 65 | €13,769 | €19,016 | +€5,247 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €155,621 | €143,480 | -€12,141 | -7.8% |
| Income taxes | 67/77 | €47,477 | €40,567 | -€6,910 | -14.6% |
| Profit (loss) for the period | 9904 | €108,144 | €102,913 | -€5,231 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €108,144 | €102,913 | -€5,231 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.