BE-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.
BE-FRUITS
Largest movements
- Receivables within one year +€56,450
up €56,450 (+19.8%), from €285,538 to €341,988
of which Trade receivables: +€61,004
- Cash -€14,393
down €14,393 (-15.2%), from €94,542 to €80,149
mainly Receivables within one year (-€56,450) and Other debts (-€49,595)
- Stocks and contracts -€5,250
down €5,250 (-57.7%), from €9,100 to €3,850
- Trade debts +€65,495
up €65,495 (+277%), from €23,635 to €89,129
- Other debts -€49,595
down €49,595 (-25.8%), from €192,409 to €142,814
- Profit (loss) carried forward +€15,842
up €15,842 (+10.6%), from €149,785 to €165,626
- Taxes -€19,998
down €19,998 (-92.5%), from €21,612 to €1,614
- Gross operating margin -€6,082
down €6,082 (-22.8%), from €26,733 to €20,650
- Financial income -€4,137
down €4,137 (-96.3%), from €4,296 to €160
- Depreciation -€3,000
no longer reported in 2025 (was €3,000)
- Other operating charges +€1,874
up €1,874 (+228%), from €824 to €2,698
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 | €395,014 | €430,987 | +€35,972 | +9.1% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €390,014 | €425,987 | +€35,972 | +9.2% |
| Stocks and contracts in progress | 3 | €9,100 | €3,850 | -€5,250 | -57.7% |
| Stocks | 30/36 | €9,100 | €3,850 | -€5,250 | -57.7% |
| Amounts receivable within one year | 40/41 | €285,538 | €341,988 | +€56,450 | +19.8% |
| Trade receivables | 40 | €280,666 | €341,670 | +€61,004 | +21.7% |
| Other amounts receivable | 41 | €4,872 | €318 | -€4,554 | -93.5% |
| Cash at bank and in hand | 54/58 | €94,542 | €80,149 | -€14,393 | -15.2% |
| Deferred charges and accrued income | 490/1 | €835 | - | -€835 | |
| Total equity and liabilities | 10/49 | €395,014 | €430,987 | +€35,972 | +9.1% |
| Equity | 10/15 | €170,269 | €186,110 | +€15,842 | +9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,884 | €1,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,884 | €1,884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,884 | €1,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,785 | €165,626 | +€15,842 | +10.6% |
| Amounts payable | 17/49 | €224,746 | €244,876 | +€20,131 | +9.0% |
| Amounts payable within one year | 42/48 | €224,746 | €244,876 | +€20,131 | +9.0% |
| Trade debts | 44 | €23,635 | €89,129 | +€65,495 | +277% |
| Suppliers | 440/4 | €23,635 | €89,129 | +€65,495 | +277% |
| Advances received on contracts in progress | 46 | - | €4,231 | +€4,231 | |
| Taxes, remuneration and social security | 45 | €8,703 | €8,703 | = | 0.0% |
| Taxes | 450/3 | €8,703 | €8,703 | = | 0.0% |
| Other amounts payable | 47/48 | €192,409 | €142,814 | -€49,595 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €824 | €2,698 | +€1,874 | +228% |
| Gross operating margin | 9900 | €26,733 | €20,650 | -€6,082 | -22.8% |
| Operating profit (loss) | 9901 | €22,909 | €17,953 | -€4,957 | -21.6% |
| Financial income | 75/76B | €4,296 | €160 | -€4,137 | -96.3% |
| Recurring financial income | 75 | €4,296 | €160 | -€4,137 | -96.3% |
| Financial charges | 65/66B | €156 | €656 | +€500 | +321% |
| Recurring financial charges | 65 | €156 | €656 | +€500 | +321% |
| Profit (loss) for the period before taxes | 9903 | €27,049 | €17,456 | -€9,593 | -35.5% |
| Income taxes | 67/77 | €21,612 | €1,614 | -€19,998 | -92.5% |
| Profit (loss) for the period | 9904 | €5,437 | €15,842 | +€10,405 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €5,437 | €15,842 | +€10,405 | +191% |
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 28 October 2026 via checked.be.