ARMA 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.
ARMA FRUIT
Largest movements
- Tangible fixed assets +€110,180
up €110,180 (+129%), from €85,369 to €195,549
of which Land and buildings: +€64,461
- Cash -€52,994
down €52,994 (-89.9%), from €58,969 to €5,975
mainly Investment in fixed assets (net) (-€121,415) and Tax, wage and social debts (-€1,840)
- Financial fixed assets -€5,831
down €5,831 (-92.9%), from €6,276 to €445
- Other debts +€25,443
up €25,443 (+83.1%), from €30,602 to €56,045
- Reserves +€24,725
up €24,725 (+21.8%), from €113,519 to €138,244
- Gross operating margin +€12,610
up €12,610 (+24.8%), from €50,758 to €63,368
- Depreciation +€2,355
up €2,355 (+16.0%), from €14,711 to €17,066
- Financial charges +€1,134
up €1,134 (+45.1%), from €2,516 to €3,650
- Staff costs -€829
down €829 (-100%), from €829 to €0
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 | €172,843 | €221,158 | +€48,315 | +28.0% |
| Fixed assets | 21/28 | €91,645 | €195,994 | +€104,349 | +114% |
| Tangible fixed assets | 22/27 | €85,369 | €195,549 | +€110,180 | +129% |
| Land and buildings | 22 | €79,868 | €144,329 | +€64,461 | +80.7% |
| Plant, machinery and equipment | 23 | €5,196 | €5,133 | -€63 | -1.2% |
| Furniture and vehicles | 24 | €180 | €46,087 | +€45,907 | +25,500% |
| Other tangible fixed assets | 26 | €125 | €0 | -€125 | -100% |
| Financial fixed assets | 28 | €6,276 | €445 | -€5,831 | -92.9% |
| Current assets | 29/58 | €81,198 | €25,164 | -€56,034 | -69.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €20,511 | €18,625 | -€1,885 | -9.2% |
| Trade receivables | 40 | €20,511 | €18,625 | -€1,885 | -9.2% |
| Cash at bank and in hand | 54/58 | €58,969 | €5,975 | -€52,994 | -89.9% |
| Deferred charges and accrued income | 490/1 | €1,718 | €564 | -€1,155 | -67.2% |
| Total equity and liabilities | 10/49 | €172,843 | €221,158 | +€48,315 | +28.0% |
| Equity | 10/15 | €126,626 | €151,351 | +€24,725 | +19.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €113,519 | €138,244 | +€24,725 | +21.8% |
| Distributable reserves | 133 | €113,519 | €138,244 | +€24,725 | +21.8% |
| Profit (loss) carried forward | 14 | €3,107 | €3,107 | = | 0.0% |
| Amounts payable | 17/49 | €46,216 | €69,807 | +€23,590 | +51.0% |
| Amounts payable within one year | 42/48 | €43,759 | €66,332 | +€22,573 | +51.6% |
| Trade debts | 44 | €1,674 | €644 | -€1,030 | -61.5% |
| Suppliers | 440/4 | €1,674 | €644 | -€1,030 | -61.5% |
| Taxes, remuneration and social security | 45 | €11,484 | €9,643 | -€1,840 | -16.0% |
| Taxes | 450/3 | €11,484 | €9,643 | -€1,840 | -16.0% |
| Other amounts payable | 47/48 | €30,602 | €56,045 | +€25,443 | +83.1% |
| Accrued charges and deferred income | 492/3 | €2,457 | €3,475 | +€1,017 | +41.4% |
| Remuneration, social security and pensions | 62 | €829 | €0 | -€829 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,711 | €17,066 | +€2,355 | +16.0% |
| Other operating charges | 640/8 | €3,557 | €3,189 | -€368 | -10.3% |
| Non-recurring operating charges | 66A | - | €5,831 | +€5,831 | |
| Gross operating margin | 9900 | €50,758 | €63,368 | +€12,610 | +24.8% |
| Operating profit (loss) | 9901 | €31,662 | €37,282 | +€5,620 | +17.8% |
| Financial income | 75/76B | €514 | €0 | -€514 | -100% |
| Recurring financial income | 75 | €514 | €0 | -€514 | -100% |
| Financial charges | 65/66B | €2,516 | €3,650 | +€1,134 | +45.1% |
| Recurring financial charges | 65 | €2,516 | €3,650 | +€1,134 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €29,660 | €33,631 | +€3,972 | +13.4% |
| Income taxes | 67/77 | €8,948 | €8,906 | -€42 | -0.5% |
| Profit (loss) for the period | 9904 | €20,712 | €24,725 | +€4,013 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,712 | €24,725 | +€4,013 | +19.4% |
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 16 October 2026 via checked.be.