BOBBAERS 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.
BOBBAERS FRUIT
Largest movements
- Cash -€328,050
down €328,050 (-42.5%), from €771,242 to €443,192
mainly Investment in fixed assets (net) (-€293,738) and Stocks and contracts (-€134,312)
- Stocks and contracts +€134,312
up €134,312 (+47.0%), from €285,806 to €420,118
- Current investments +€120,000
new in 2025: €120,000
- Tangible fixed assets +€38,418
up €38,418 (+1.8%), from €2.2m to €2.2m
of which Plant, machinery and equipment: +€39,262
- Reserves +€102,295
up €102,295 (+12.3%), from €830,339 to €932,634
of which Distributable reserves: +€104,295
- Debts after one year -€85,402
down €85,402 (-9.0%), from €948,367 to €862,965
- Tax, wage and social debts -€62,155
down €62,155 (-28.3%), from €219,293 to €157,138
of which Taxes: -€73,680
- Gross operating margin -€346,072
down €346,072 (-28.1%), from €1.2m to €885,190
- Staff costs +€112,699
up €112,699 (+37.6%), from €299,870 to €412,569
- Taxes -€99,924
down €99,924 (-69.4%), from €143,985 to €44,061
- Other operating charges -€40,847
down €40,847 (-72.2%), from €56,543 to €15,696
- Depreciation -€35,035
down €35,035 (-12.1%), from €290,355 to €255,320
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 | €3,285,811 | €3,244,489 | -€41,322 | -1.3% |
| Fixed assets | 21/28 | €2,168,885 | €2,207,302 | +€38,418 | +1.8% |
| Tangible fixed assets | 22/27 | €2,165,360 | €2,203,777 | +€38,418 | +1.8% |
| Land and buildings | 22 | €1,234,928 | €1,202,405 | -€32,522 | -2.6% |
| Plant, machinery and equipment | 23 | €611,497 | €650,759 | +€39,262 | +6.4% |
| Furniture and vehicles | 24 | €318,935 | €350,613 | +€31,678 | +9.9% |
| Financial fixed assets | 28 | €3,525 | €3,525 | = | 0.0% |
| Current assets | 29/58 | €1,116,926 | €1,037,187 | -€79,739 | -7.1% |
| Stocks and contracts in progress | 3 | €285,806 | €420,118 | +€134,312 | +47.0% |
| Stocks | 30/36 | €285,806 | €420,118 | +€134,312 | +47.0% |
| Amounts receivable within one year | 40/41 | €59,064 | €53,201 | -€5,863 | -9.9% |
| Trade receivables | 40 | €16,405 | €25,764 | +€9,359 | +57.0% |
| Other amounts receivable | 41 | €42,659 | €27,437 | -€15,222 | -35.7% |
| Current investments | 50/53 | - | €120,000 | +€120,000 | |
| Cash at bank and in hand | 54/58 | €771,242 | €443,192 | -€328,050 | -42.5% |
| Deferred charges and accrued income | 490/1 | €814 | €676 | -€137 | -16.9% |
| Total equity and liabilities | 10/49 | €3,285,811 | €3,244,489 | -€41,322 | -1.3% |
| Equity | 10/15 | €1,242,839 | €1,345,134 | +€102,295 | +8.2% |
| Contributions | 10/11 | €412,500 | €412,500 | = | 0.0% |
| Reserves | 13 | €830,339 | €932,634 | +€102,295 | +12.3% |
| Tax-exempt reserves | 132 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Distributable reserves | 133 | €820,339 | €924,634 | +€104,295 | +12.7% |
| Amounts payable | 17/49 | €2,042,972 | €1,899,355 | -€143,617 | -7.0% |
| Amounts payable after more than one year | 17 | €948,367 | €862,965 | -€85,402 | -9.0% |
| Financial debts | 170/4 | €948,367 | €862,965 | -€85,402 | -9.0% |
| Amounts payable within one year | 42/48 | €1,091,256 | €1,029,272 | -€61,983 | -5.7% |
| Current portion of amounts payable after more than one year | 42 | €202,963 | €176,194 | -€26,769 | -13.2% |
| Trade debts | 44 | €32,064 | €49,671 | +€17,607 | +54.9% |
| Suppliers | 440/4 | €32,064 | €49,671 | +€17,607 | +54.9% |
| Taxes, remuneration and social security | 45 | €219,293 | €157,138 | -€62,155 | -28.3% |
| Taxes | 450/3 | €193,973 | €120,293 | -€73,680 | -38.0% |
| Remuneration and social security | 454/9 | €25,320 | €36,845 | +€11,525 | +45.5% |
| Other amounts payable | 47/48 | €636,935 | €646,269 | +€9,334 | +1.5% |
| Accrued charges and deferred income | 492/3 | €3,349 | €7,118 | +€3,768 | +113% |
| Remuneration, social security and pensions | 62 | €299,870 | €412,569 | +€112,699 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,355 | €255,320 | -€35,035 | -12.1% |
| Other operating charges | 640/8 | €56,543 | €15,696 | -€40,847 | -72.2% |
| Gross operating margin | 9900 | €1,231,262 | €885,190 | -€346,072 | -28.1% |
| Operating profit (loss) | 9901 | €584,494 | €201,604 | -€382,890 | -65.5% |
| Financial income | 75/76B | €336 | €785 | +€449 | +134% |
| Recurring financial income | 75 | €336 | €785 | +€449 | +134% |
| Financial charges | 65/66B | €54,319 | €56,033 | +€1,714 | +3.2% |
| Recurring financial charges | 65 | €54,319 | €56,033 | +€1,714 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €530,511 | €146,356 | -€384,154 | -72.4% |
| Income taxes | 67/77 | €143,985 | €44,061 | -€99,924 | -69.4% |
| Profit (loss) for the period | 9904 | €386,526 | €102,295 | -€284,231 | -73.5% |
| Transfer from tax-exempt reserves | 789 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €388,526 | €104,295 | -€284,231 | -73.2% |
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 31 October 2026 via checked.be.