BETTER3FRUIT: 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.
BETTER3FRUIT
Largest movements
- Deferred charges and accrued income -€292,102
down €292,102 (-25.8%), from €1.1m to €838,023
- Tangible fixed assets -€51,965
down €51,965 (-13.2%), from €393,834 to €341,870
of which Plant, machinery and equipment: -€47,105
- Cash -€39,452
down €39,452 (-5.6%), from €700,926 to €661,474
mainly Net result for the year (-€425,864) and Accrued charges and deferred income (-€101,830)
- Profit (loss) carried forward -€425,864
down €425,864 (-29.3%), from €1.5m to €1.0m
- Accrued charges and deferred income -€101,830
down €101,830 (-49.7%), from €204,973 to €103,144
- Tax, wage and social debts +€77,775
up €77,775 (+45.3%), from €171,550 to €249,325
of which Remuneration and social security: +€64,677
- Gross operating margin +€457,414
up €457,414 (+140%), from €327,295 to €784,709
- Staff costs +€47,531
up €47,531 (+4.8%), from €982,515 to €1.0m
- Financial income -€24,885
down €24,885 (-46.3%), from €53,763 to €28,878
- Depreciation +€19,702
up €19,702 (+13.7%), from €144,264 to €163,966
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 | €3,457,506 | €3,035,391 | -€422,115 | -12.2% |
| Fixed assets | 21/28 | €646,656 | €564,940 | -€81,715 | -12.6% |
| Intangible fixed assets | 21 | €252,821 | €223,071 | -€29,750 | -11.8% |
| Tangible fixed assets | 22/27 | €393,834 | €341,870 | -€51,965 | -13.2% |
| Land and buildings | 22 | €142,844 | €142,844 | = | 0.0% |
| Plant, machinery and equipment | 23 | €236,325 | €189,220 | -€47,105 | -19.9% |
| Furniture and vehicles | 24 | €14,665 | €9,805 | -€4,860 | -33.1% |
| Current assets | 29/58 | €2,810,850 | €2,470,451 | -€340,399 | -12.1% |
| Amounts receivable within one year | 40/41 | €979,798 | €970,953 | -€8,845 | -0.9% |
| Trade receivables | 40 | €820,887 | €970,953 | +€150,066 | +18.3% |
| Other amounts receivable | 41 | €158,911 | €0 | -€158,911 | -100% |
| Cash at bank and in hand | 54/58 | €700,926 | €661,474 | -€39,452 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,130,126 | €838,023 | -€292,102 | -25.8% |
| Total equity and liabilities | 10/49 | €3,457,506 | €3,035,391 | -€422,115 | -12.2% |
| Equity | 10/15 | €3,023,846 | €2,597,982 | -€425,864 | -14.1% |
| Contributions | 10/11 | €1,380,970 | €1,380,970 | = | 0.0% |
| Capital | 10 | €1,380,970 | €1,380,970 | = | 0.0% |
| Issued capital | 100 | €1,881,029 | €1,881,029 | = | 0.0% |
| Uncalled capital | 101 | €500,059 | €500,059 | = | 0.0% |
| Reserves | 13 | €188,103 | €188,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €188,103 | €188,103 | = | 0.0% |
| Legal reserve | 130 | €188,103 | €188,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,454,773 | €1,028,909 | -€425,864 | -29.3% |
| Amounts payable | 17/49 | €433,660 | €437,409 | +€3,749 | +0.9% |
| Amounts payable within one year | 42/48 | €228,686 | €334,265 | +€105,579 | +46.2% |
| Trade debts | 44 | €57,137 | €84,940 | +€27,804 | +48.7% |
| Suppliers | 440/4 | €57,137 | €84,940 | +€27,804 | +48.7% |
| Taxes, remuneration and social security | 45 | €171,550 | €249,325 | +€77,775 | +45.3% |
| Taxes | 450/3 | €27,793 | €40,891 | +€13,098 | +47.1% |
| Remuneration and social security | 454/9 | €143,757 | €208,434 | +€64,677 | +45.0% |
| Accrued charges and deferred income | 492/3 | €204,973 | €103,144 | -€101,830 | -49.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €982,515 | €1,030,047 | +€47,531 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,264 | €163,966 | +€19,702 | +13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,101 | €1,323 | +€222 | +20.2% |
| Gross operating margin | 9900 | €327,295 | €784,709 | +€457,414 | +140% |
| Operating profit (loss) | 9901 | -€800,586 | -€410,627 | +€389,959 | +48.7% |
| Financial income | 75/76B | €53,763 | €28,878 | -€24,885 | -46.3% |
| Recurring financial income | 75 | €53,763 | €28,878 | -€24,885 | -46.3% |
| Financial charges | 65/66B | €32,628 | €40,371 | +€7,743 | +23.7% |
| Recurring financial charges | 65 | €32,628 | €40,371 | +€7,743 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€779,451 | -€422,120 | +€357,331 | +45.8% |
| Income taxes | 67/77 | €3,738 | €3,743 | +€5 | +0.1% |
| Profit (loss) for the period | 9904 | -€783,189 | -€425,864 | +€357,326 | +45.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€783,189 | -€425,864 | +€357,326 | +45.6% |
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.