BOES FRUIT: 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.
BOES FRUIT
Largest movements
- Cash +€21,885
up €21,885 (+70.9%), from €30,867 to €52,752
mainly Net result for the year (+€21,004) and Depreciation (+€4,765)
- Profit (loss) carried forward +€21,004
up €21,004 (+10.1%), from -€208,702 to -€187,698
- Gross operating margin +€5,774
up €5,774 (+20.9%), from €27,645 to €33,419
- Depreciation -€4,393
down €4,393 (-48.0%), from €9,158 to €4,765
- Taxes +€3,010
up €3,010 (+115.8%), from €2,598 to €5,608
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 | €657,013 | €674,134 | +€17,120 | +2.6% |
| Fixed assets | 21/28 | €626,146 | €621,381 | -€4,765 | -0.8% |
| Tangible fixed assets | 22/27 | €626,146 | €621,381 | -€4,765 | -0.8% |
| Land and buildings | 22 | €626,146 | €621,381 | -€4,765 | -0.8% |
| Current assets | 29/58 | €30,867 | €52,752 | +€21,885 | +70.9% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €30,867 | €52,752 | +€21,885 | +70.9% |
| Total equity and liabilities | 10/49 | €657,013 | €674,134 | +€17,120 | +2.6% |
| Equity | 10/15 | €325,950 | €346,954 | +€21,004 | +6.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €375,000 | €375,000 | = | 0.0% |
| Reserves | 13 | €97,652 | €97,652 | = | 0.0% |
| Distributable reserves | 133 | €97,652 | €97,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,702 | -€187,698 | +€21,004 | +10.1% |
| Amounts payable | 17/49 | €331,063 | €327,180 | -€3,884 | -1.2% |
| Amounts payable within one year | 42/48 | €327,476 | €323,980 | -€3,496 | -1.1% |
| Trade debts | 44 | €667 | €0 | -€667 | -100.0% |
| Suppliers | 440/4 | €667 | €0 | -€667 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,598 | €5,669 | +€3,070 | +118.2% |
| Taxes | 450/3 | €2,598 | €5,669 | +€3,070 | +118.2% |
| Other amounts payable | 47/48 | €324,211 | €318,311 | -€5,900 | -1.8% |
| Accrued charges and deferred income | 492/3 | €3,587 | €3,200 | -€387 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,158 | €4,765 | -€4,393 | -48.0% |
| Other operating charges | 640/8 | €2,001 | €2,068 | +€66 | +3.3% |
| Gross operating margin | 9900 | €27,645 | €33,419 | +€5,774 | +20.9% |
| Operating profit (loss) | 9901 | €16,486 | €26,586 | +€10,101 | +61.3% |
| Financial income | 75/76B | €68 | €166 | +€98 | +145.5% |
| Recurring financial income | 75 | €68 | €166 | +€98 | +145.5% |
| Financial charges | 65/66B | €184 | €140 | -€43 | -23.7% |
| Recurring financial charges | 65 | €184 | €140 | -€43 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €16,370 | €26,612 | +€10,243 | +62.6% |
| Income taxes | 67/77 | €2,598 | €5,608 | +€3,010 | +115.8% |
| Profit (loss) for the period | 9904 | €13,771 | €21,004 | +€7,233 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,771 | €21,004 | +€7,233 | +52.5% |
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.