BOFRUIT: 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.
BOFRUIT
Largest movements
- Receivables within one year -€405,347
down €405,347 (-98.3%), from €412,321 to €6,974
of which Trade receivables: -€411,477
- Tangible fixed assets -€161,989
down €161,989 (-13.8%), from €1.2m to €1.0m
of which Other tangible fixed assets: -€120,075
- Debts after one year -€249,000
down €249,000 (-25.8%), from €965,663 to €716,663
of which Other amounts payable: -€149,000
- Profit (loss) carried forward -€247,160
down €247,160 (-64.6%), from €382,556 to €135,396
- Trade debts -€66,314
down €66,314 (-95.7%), from €69,328 to €3,014
- Gross operating margin -€433,469
down €433,469 (-99.5%), from €435,562 to €2,094
- Staff costs -€181,723
down €181,723 (-69.2%), from €262,550 to €80,827
- Financial income -€13,290
down €13,290 (-85.8%), from €15,495 to €2,205
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 | €1,592,277 | €1,024,354 | -€567,924 | -35.7% |
| Fixed assets | 21/28 | €1,176,339 | €1,014,350 | -€161,989 | -13.8% |
| Tangible fixed assets | 22/27 | €1,176,339 | €1,014,350 | -€161,989 | -13.8% |
| Land and buildings | 22 | €459,574 | €421,931 | -€37,643 | -8.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,436 | €4,165 | -€4,271 | -50.6% |
| Other tangible fixed assets | 26 | €708,328 | €588,253 | -€120,075 | -17.0% |
| Current assets | 29/58 | €415,939 | €10,004 | -€405,935 | -97.6% |
| Amounts receivable within one year | 40/41 | €412,321 | €6,974 | -€405,347 | -98.3% |
| Trade receivables | 40 | €411,477 | - | -€411,477 | |
| Other amounts receivable | 41 | €844 | €6,974 | +€6,130 | +726.3% |
| Cash at bank and in hand | 54/58 | €3,618 | €574 | -€3,044 | -84.1% |
| Deferred charges and accrued income | 490/1 | €0 | €2,456 | +€2,456 | |
| Total equity and liabilities | 10/49 | €1,592,277 | €1,024,354 | -€567,924 | -35.7% |
| Equity | 10/15 | €413,971 | €164,609 | -€249,362 | -60.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €382,556 | €135,396 | -€247,160 | -64.6% |
| Investment grants | 15 | €11,010 | €8,808 | -€2,202 | -20.0% |
| Amounts payable | 17/49 | €1,178,306 | €859,745 | -€318,561 | -27.0% |
| Amounts payable after more than one year | 17 | €965,663 | €716,663 | -€249,000 | -25.8% |
| Financial debts | 170/4 | €500,000 | €400,000 | -€100,000 | -20.0% |
| Other amounts payable | 178/9 | €465,663 | €316,663 | -€149,000 | -32.0% |
| Amounts payable within one year | 42/48 | €212,643 | €143,082 | -€69,561 | -32.7% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €69,328 | €3,014 | -€66,314 | -95.7% |
| Suppliers | 440/4 | €69,328 | €3,014 | -€66,314 | -95.7% |
| Taxes, remuneration and social security | 45 | €15,100 | €12,259 | -€2,842 | -18.8% |
| Taxes | 450/3 | €2,897 | €1,384 | -€1,513 | -52.2% |
| Remuneration and social security | 454/9 | €12,203 | €10,875 | -€1,328 | -10.9% |
| Other amounts payable | 47/48 | €28,215 | €27,809 | -€406 | -1.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €223,576 | - | -€223,576 | |
| Remuneration, social security and pensions | 62 | €262,550 | €80,827 | -€181,723 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162,409 | €161,989 | -€420 | -0.3% |
| Other operating charges | 640/8 | €2,837 | €2,857 | +€20 | +0.7% |
| Gross operating margin | 9900 | €435,562 | €2,094 | -€433,469 | -99.5% |
| Operating profit (loss) | 9901 | €7,767 | -€243,579 | -€251,346 | |
| Financial income | 75/76B | €15,495 | €2,205 | -€13,290 | -85.8% |
| Recurring financial income | 75 | €15,495 | €2,205 | -€13,290 | -85.8% |
| Financial charges | 65/66B | €6,819 | €5,849 | -€969 | -14.2% |
| Recurring financial charges | 65 | €6,819 | €5,849 | -€969 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €16,444 | -€247,223 | -€263,667 | |
| Income taxes | 67/77 | €1,531 | -€63 | -€1,594 | |
| Profit (loss) for the period | 9904 | €14,912 | -€247,160 | -€262,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,912 | -€247,160 | -€262,073 |
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 12 October 2026 via checked.be.