BRANS 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.
BRANS FRUIT
Largest movements
- Cash +€25,146
up €25,146 (+303.2%), from €8,294 to €33,440
mainly Net result for the year (+€15,242) and Current investments (+€10,000)
- Current investments -€10,000
no longer reported in 2025 (was €10,000)
- Receivables within one year -€1,488
down €1,488 (-12.5%), from €11,893 to €10,405
of which Other amounts receivable: -€2,488
- Profit (loss) carried forward +€15,242
up €15,242 (+123.8%), from €12,316 to €27,558
- Debts after one year -€4,927
down €4,927 (-59.6%), from €8,266 to €3,339
- Tax, wage and social debts +€1,380
up €1,380 (+27.7%), from €4,982 to €6,362
- Other debts +€1,011
up €1,011 (+12.2%), from €8,284 to €9,295
- Trade debts +€1,005
up €1,005 (+16.4%), from €6,122 to €7,127
- Gross operating margin -€11,854
down €11,854 (-27.3%), from €43,387 to €31,533
- Other operating charges -€8,687
down €8,687 (-96.4%), from €9,015 to €328
- Staff costs -€4,370
down €4,370 (-40.0%), from €10,915 to €6,545
- Taxes +€1,380
up €1,380 (+27.7%), from €4,982 to €6,362
- Financial income +€1,137
up €1,137 (+5687000.0%), from €0 to €1,137
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 | €52,860 | €66,668 | +€13,808 | +26.1% |
| Fixed assets | 21/28 | €16,076 | €16,226 | +€150 | +0.9% |
| Tangible fixed assets | 22/27 | €16,076 | €16,226 | +€150 | +0.9% |
| Plant, machinery and equipment | 23 | €2,589 | €1,589 | -€1,000 | -38.6% |
| Furniture and vehicles | 24 | €13,487 | €14,637 | +€1,150 | +8.5% |
| Current assets | 29/58 | €36,784 | €50,442 | +€13,658 | +37.1% |
| Amounts receivable within one year | 40/41 | €11,893 | €10,405 | -€1,488 | -12.5% |
| Trade receivables | 40 | €6,965 | €7,965 | +€1,000 | +14.4% |
| Other amounts receivable | 41 | €4,927 | €2,439 | -€2,488 | -50.5% |
| Current investments | 50/53 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €8,294 | €33,440 | +€25,146 | +303.2% |
| Deferred charges and accrued income | 490/1 | €6,598 | €6,598 | = | 0.0% |
| Total equity and liabilities | 10/49 | €52,860 | €66,668 | +€13,808 | +26.1% |
| Equity | 10/15 | €20,376 | €35,618 | +€15,242 | +74.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,316 | €27,558 | +€15,242 | +123.8% |
| Amounts payable | 17/49 | €32,484 | €31,050 | -€1,434 | -4.4% |
| Amounts payable after more than one year | 17 | €8,266 | €3,339 | -€4,927 | -59.6% |
| Financial debts | 170/4 | €8,266 | €3,339 | -€4,927 | -59.6% |
| Amounts payable within one year | 42/48 | €24,218 | €27,711 | +€3,493 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €4,830 | €4,927 | +€97 | +2.0% |
| Trade debts | 44 | €6,122 | €7,127 | +€1,005 | +16.4% |
| Suppliers | 440/4 | €6,122 | €7,127 | +€1,005 | +16.4% |
| Taxes, remuneration and social security | 45 | €4,982 | €6,362 | +€1,380 | +27.7% |
| Taxes | 450/3 | €4,982 | €6,362 | +€1,380 | +27.7% |
| Other amounts payable | 47/48 | €8,284 | €9,295 | +€1,011 | +12.2% |
| Remuneration, social security and pensions | 62 | €10,915 | €6,545 | -€4,370 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,500 | €3,568 | +€68 | +1.9% |
| Other operating charges | 640/8 | €9,015 | €328 | -€8,687 | -96.4% |
| Gross operating margin | 9900 | €43,387 | €31,533 | -€11,854 | -27.3% |
| Operating profit (loss) | 9901 | €19,957 | €21,091 | +€1,135 | +5.7% |
| Financial income | 75/76B | €0 | €1,137 | +€1,137 | +5687000.0% |
| Recurring financial income | 75 | €0 | €1,137 | +€1,137 | +5687000.0% |
| Financial charges | 65/66B | €695 | €624 | -€71 | -10.2% |
| Recurring financial charges | 65 | €695 | €624 | -€71 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €19,262 | €21,604 | +€2,343 | +12.2% |
| Income taxes | 67/77 | €4,982 | €6,362 | +€1,380 | +27.7% |
| Profit (loss) for the period | 9904 | €14,280 | €15,242 | +€963 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,280 | €15,242 | +€963 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.