BIOFRUTA: what changed
Two fiscal 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.
BIOFRUTA
Largest movements
- Tangible fixed assets +€335,124
up €335,124 (+147.7%), from €226,846 to €561,969
of which Land and buildings: +€332,789
- Receivables within one year +€33,002
up €33,002 (+15.2%), from €216,992 to €249,995
of which Trade receivables: +€32,240
- Debts after one year +€226,435
up €226,435 (+39.4%), from €574,545 to €800,980
- Reserves +€132,642
up €132,642 (+8.7%), from €1.5m to €1.7m
- Other debts +€40,000
up €40,000 (+1877.5%), from €2,130 to €42,130
- Current portion of long-term debt -€29,432
down €29,432 (-37.4%), from €78,764 to €49,331
- Gross operating margin +€47,937
up €47,937 (+20.5%), from €233,734 to €281,671
- Depreciation +€37,645
up €37,645 (+177.4%), from €21,220 to €58,864
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.
Cash bridge derived
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 | €2,247,926 | €2,601,384 | +€353,458 | +15.7% |
| Fixed assets | 21/28 | €2,015,283 | €2,350,407 | +€335,124 | +16.6% |
| Tangible fixed assets | 22/27 | €226,846 | €561,969 | +€335,124 | +147.7% |
| Land and buildings | 22 | €225,864 | €558,652 | +€332,789 | +147.3% |
| Plant, machinery and equipment | 23 | €336 | €137 | -€198 | -59.1% |
| Furniture and vehicles | 24 | €647 | €190 | -€456 | -70.6% |
| Other tangible fixed assets | 26 | - | €2,990 | +€2,990 | |
| Financial fixed assets | 28 | €1,788,438 | €1,788,438 | = | 0.0% |
| Current assets | 29/58 | €232,643 | €250,977 | +€18,334 | +7.9% |
| Amounts receivable within one year | 40/41 | €216,992 | €249,995 | +€33,002 | +15.2% |
| Trade receivables | 40 | €203,775 | €236,015 | +€32,240 | +15.8% |
| Other amounts receivable | 41 | €13,217 | €13,979 | +€762 | +5.8% |
| Cash at bank and in hand | 54/58 | €15,651 | €983 | -€14,668 | -93.7% |
| Total equity and liabilities | 10/49 | €2,247,926 | €2,601,384 | +€353,458 | +15.7% |
| Equity | 10/15 | €1,531,240 | €1,663,881 | +€132,642 | +8.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,518,840 | €1,651,481 | +€132,642 | +8.7% |
| Distributable reserves | 133 | €1,518,840 | €1,651,481 | +€132,642 | +8.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €716,686 | €937,503 | +€220,816 | +30.8% |
| Amounts payable after more than one year | 17 | €574,545 | €800,980 | +€226,435 | +39.4% |
| Financial debts | 170/4 | €574,545 | €800,980 | +€226,435 | +39.4% |
| Amounts payable within one year | 42/48 | €140,329 | €131,669 | -€8,660 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €78,764 | €49,331 | -€29,432 | -37.4% |
| Trade debts | 44 | €37,781 | €14,500 | -€23,281 | -61.6% |
| Suppliers | 440/4 | €37,781 | €14,500 | -€23,281 | -61.6% |
| Taxes, remuneration and social security | 45 | €21,654 | €25,707 | +€4,053 | +18.7% |
| Taxes | 450/3 | €16,224 | €22,637 | +€6,413 | +39.5% |
| Remuneration and social security | 454/9 | €5,430 | €3,070 | -€2,360 | -43.5% |
| Other amounts payable | 47/48 | €2,130 | €42,130 | +€40,000 | +1877.5% |
| Accrued charges and deferred income | 492/3 | €1,812 | €4,853 | +€3,042 | +167.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,220 | €58,864 | +€37,645 | +177.4% |
| Other operating charges | 640/8 | €2,431 | €3,263 | +€832 | +34.2% |
| Gross operating margin | 9900 | €233,734 | €281,671 | +€47,937 | +20.5% |
| Operating profit (loss) | 9901 | €210,083 | €219,544 | +€9,461 | +4.5% |
| Financial income | 75/76B | €1,965 | €455 | -€1,509 | -76.8% |
| Recurring financial income | 75 | €1,965 | €455 | -€1,509 | -76.8% |
| Financial charges | 65/66B | €28,102 | €30,016 | +€1,914 | +6.8% |
| Recurring financial charges | 65 | €28,102 | €30,016 | +€1,914 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €183,946 | €189,983 | +€6,037 | +3.3% |
| Income taxes | 67/77 | €55,140 | €57,341 | +€2,201 | +4.0% |
| Profit (loss) for the period | 9904 | €128,805 | €132,642 | +€3,836 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €128,805 | €132,642 | +€3,836 | +3.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.