BEST 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.
BEST FRUIT
Largest movements
- Receivables within one year -€75,612
down €75,612 (-33.2%), from €227,434 to €151,822
of which Trade receivables: -€64,706
- Cash +€64,468
up €64,468 (+339%), from €18,994 to €83,462
mainly Receivables within one year (+€75,612) and Stocks and contracts (+€34,360)
- Stocks and contracts -€34,360
down €34,360 (-98.5%), from €34,883 to €523
- Tangible fixed assets -€27,161
down €27,161 (-49.1%), from €55,330 to €28,169
- Trade debts -€85,786
down €85,786 (-38.7%), from €221,903 to €136,117
- Reserves +€11,391
up €11,391 (+12.0%), from €94,913 to €106,303
- Taxes +€1,009
up €1,009 (+26.7%), from €3,778 to €4,788
- Other operating charges -€699
down €699 (-36.8%), from €1,902 to €1,203
- Gross operating margin -€612
down €612 (-1.3%), from €45,640 to €45,028
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 | €337,548 | €264,613 | -€72,935 | -21.6% |
| Fixed assets | 21/28 | €55,330 | €28,169 | -€27,161 | -49.1% |
| Tangible fixed assets | 22/27 | €55,330 | €28,169 | -€27,161 | -49.1% |
| Furniture and vehicles | 24 | €55,330 | €28,169 | -€27,161 | -49.1% |
| Current assets | 29/58 | €282,217 | €236,444 | -€45,774 | -16.2% |
| Stocks and contracts in progress | 3 | €34,883 | €523 | -€34,360 | -98.5% |
| Stocks | 30/36 | €34,883 | €523 | -€34,360 | -98.5% |
| Amounts receivable within one year | 40/41 | €227,434 | €151,822 | -€75,612 | -33.2% |
| Trade receivables | 40 | €193,320 | €128,613 | -€64,706 | -33.5% |
| Other amounts receivable | 41 | €34,114 | €23,208 | -€10,906 | -32.0% |
| Cash at bank and in hand | 54/58 | €18,994 | €83,462 | +€64,468 | +339% |
| Deferred charges and accrued income | 490/1 | €907 | €637 | -€270 | -29.8% |
| Total equity and liabilities | 10/49 | €337,548 | €264,613 | -€72,935 | -21.6% |
| Equity | 10/15 | €114,913 | €126,303 | +€11,391 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €94,913 | €106,303 | +€11,391 | +12.0% |
| Distributable reserves | 133 | €94,913 | €106,303 | +€11,391 | +12.0% |
| Amounts payable | 17/49 | €222,635 | €138,309 | -€84,326 | -37.9% |
| Amounts payable within one year | 42/48 | €222,635 | €138,309 | -€84,326 | -37.9% |
| Trade debts | 44 | €221,903 | €136,117 | -€85,786 | -38.7% |
| Suppliers | 440/4 | €221,903 | €136,117 | -€85,786 | -38.7% |
| Taxes, remuneration and social security | 45 | €503 | €2,192 | +€1,689 | +336% |
| Taxes | 450/3 | €503 | €2,192 | +€1,689 | +336% |
| Other amounts payable | 47/48 | €229 | - | -€229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,253 | €27,161 | -€92 | -0.3% |
| Other operating charges | 640/8 | €1,902 | €1,203 | -€699 | -36.8% |
| Gross operating margin | 9900 | €45,640 | €45,028 | -€612 | -1.3% |
| Operating profit (loss) | 9901 | €16,484 | €16,664 | +€180 | +1.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €560 | €488 | -€72 | -12.8% |
| Recurring financial charges | 65 | €560 | €488 | -€72 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €15,924 | €16,179 | +€254 | +1.6% |
| Income taxes | 67/77 | €3,778 | €4,788 | +€1,009 | +26.7% |
| Profit (loss) for the period | 9904 | €12,146 | €11,391 | -€755 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,146 | €11,391 | -€755 | -6.2% |
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 20 October 2026 via checked.be.