B & C° 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.
B & C° FRUIT
Largest movements
- Receivables within one year +€58,205
up €58,205 (+268%), from €21,740 to €79,945
of which Trade receivables: +€58,175
- Tangible fixed assets -€34,138
down €34,138 (-16.7%), from €203,890 to €169,752
- Cash -€8,753
down €8,753 (-58.9%), from €14,853 to €6,100
mainly Receivables within one year (-€58,205) and Trade debts (-€36,202)
- Profit (loss) carried forward +€89,899
up €89,899 (+28.2%), from -€318,938 to -€229,039
- Trade debts -€36,202
down €36,202 (-96.1%), from €37,659 to €1,457
- Other debts -€21,973
down €21,973 (-7.1%), from €307,542 to €285,569
- Debts after one year -€12,181
down €12,181 (-32.1%), from €37,992 to €25,811
- Short-term financial debts -€5,000
down €5,000 (-5.0%), from €100,000 to €95,000
- Gross operating margin +€161,042
up €161,042 (+701%), from €22,970 to €184,012
- Staff costs +€18,110
up €18,110 (+498%), from €3,634 to €21,743
- Financial charges -€3,061
down €3,061 (-14.8%), from €20,684 to €17,623
of which Financial charges: -€3,061
- Depreciation -€1,992
down €1,992 (-3.7%), from €53,396 to €51,403
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 | €244,695 | €260,009 | +€15,314 | +6.3% |
| Fixed assets | 21/28 | €204,594 | €170,456 | -€34,138 | -16.7% |
| Tangible fixed assets | 22/27 | €203,890 | €169,752 | -€34,138 | -16.7% |
| Land and buildings | 22 | €140,410 | €130,078 | -€10,331 | -7.4% |
| Plant, machinery and equipment | 23 | €43,989 | €28,722 | -€15,267 | -34.7% |
| Furniture and vehicles | 24 | €19,492 | €10,074 | -€9,417 | -48.3% |
| Other tangible fixed assets | 26 | - | €878 | +€878 | |
| Financial fixed assets | 28 | €703 | €703 | = | 0.0% |
| Current assets | 29/58 | €40,101 | €89,553 | +€49,452 | +123% |
| Stocks and contracts in progress | 3 | €3,508 | €3,508 | = | 0.0% |
| Stocks | 30/36 | €3,508 | €3,508 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,740 | €79,945 | +€58,205 | +268% |
| Trade receivables | 40 | €7,699 | €65,875 | +€58,175 | +756% |
| Other amounts receivable | 41 | €14,041 | €14,070 | +€30 | +0.2% |
| Cash at bank and in hand | 54/58 | €14,853 | €6,100 | -€8,753 | -58.9% |
| Total equity and liabilities | 10/49 | €244,695 | €260,009 | +€15,314 | +6.3% |
| Equity | 10/15 | -€251,500 | -€161,601 | +€89,899 | +35.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,438 | €5,438 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,438 | €5,438 | = | 0.0% |
| Legal reserve | 130 | €5,438 | €5,438 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,938 | -€229,039 | +€89,899 | +28.2% |
| Amounts payable | 17/49 | €496,195 | €421,610 | -€74,585 | -15.0% |
| Amounts payable after more than one year | 17 | €37,992 | €25,811 | -€12,181 | -32.1% |
| Financial debts | 170/4 | €37,992 | €25,811 | -€12,181 | -32.1% |
| Amounts payable within one year | 42/48 | €457,203 | €394,759 | -€62,444 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €11,723 | €12,181 | +€459 | +3.9% |
| Financial debts | 43 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Credit institutions | 430/8 | €100,000 | €95,000 | -€5,000 | -5.0% |
| Trade debts | 44 | €37,659 | €1,457 | -€36,202 | -96.1% |
| Suppliers | 440/4 | €37,659 | €1,457 | -€36,202 | -96.1% |
| Taxes, remuneration and social security | 45 | €280 | €552 | +€272 | +97.2% |
| Taxes | 450/3 | €280 | €552 | +€272 | +97.2% |
| Other amounts payable | 47/48 | €307,542 | €285,569 | -€21,973 | -7.1% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,040 | +€40 | +4.0% |
| Non-recurring operating income | 76A | - | €525 | +€525 | |
| Remuneration, social security and pensions | 62 | €3,634 | €21,743 | +€18,110 | +498% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,396 | €51,403 | -€1,992 | -3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,125 | +€1,125 | |
| Other operating charges | 640/8 | €3,075 | €3,471 | +€397 | +12.9% |
| Gross operating margin | 9900 | €22,970 | €184,012 | +€161,042 | +701% |
| Operating profit (loss) | 9901 | -€37,134 | €106,269 | +€143,403 | |
| Financial income | 75/76B | - | €1,526 | +€1,526 | |
| Recurring financial income | 75 | - | €1,526 | +€1,526 | |
| Financial charges | 65/66B | €20,684 | €17,623 | -€3,061 | -14.8% |
| Recurring financial charges | 65 | €20,684 | €17,623 | -€3,061 | -14.8% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€57,818 | €90,171 | +€147,989 | |
| Income taxes | 67/77 | €280 | €272 | -€8 | -2.8% |
| Profit (loss) for the period | 9904 | -€58,098 | €89,899 | +€147,997 | |
| Profit (loss) for the period to be appropriated | 9905 | -€58,098 | €89,899 | +€147,997 |
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 14 October 2026 via checked.be.