BUSINESSFRUIT: 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.
BUSINESSFRUIT
Largest movements
- Receivables within one year -€21,750
down €21,750 (-73.9%), from €29,423 to €7,673
of which Trade receivables: -€24,036
- Cash -€5,475
down €5,475 (-18.5%), from €29,575 to €24,100
mainly Trade debts (-€17,566) and Net result for the year (-€9,874)
- Tangible fixed assets -€768
down €768 (-52.4%), from €1,465 to €697
of which Furniture and vehicles: -€768
- Trade debts -€17,566
down €17,566 (-96.8%), from €18,153 to €587
- Profit (loss) carried forward -€9,874
down €9,874 (-47.6%), from €20,725 to €10,850
- Tax, wage and social debts -€1,054
down €1,054 (-100%), from €1,054 to €0
- Gross operating margin -€41,838
down €41,838, from €33,128 to -€8,710
- Depreciation -€10,088
down €10,088 (-92.9%), from €10,856 to €768
- Taxes -€6,054
down €6,054 (-100%), from €6,054 to €0
- Other operating charges -€1,850
down €1,850 (-82.2%), from €2,250 to €400
- Financial charges -€901
down €901 (-82.6%), from €1,091 to €190
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 | €60,964 | €32,470 | -€28,494 | -46.7% |
| Fixed assets | 21/28 | €1,465 | €697 | -€768 | -52.4% |
| Tangible fixed assets | 22/27 | €1,465 | €697 | -€768 | -52.4% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,465 | €697 | -€768 | -52.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €59,499 | €31,773 | -€27,726 | -46.6% |
| Amounts receivable within one year | 40/41 | €29,423 | €7,673 | -€21,750 | -73.9% |
| Trade receivables | 40 | €24,036 | €0 | -€24,036 | -100% |
| Other amounts receivable | 41 | €5,387 | €7,673 | +€2,286 | +42.4% |
| Cash at bank and in hand | 54/58 | €29,575 | €24,100 | -€5,475 | -18.5% |
| Deferred charges and accrued income | 490/1 | €501 | €0 | -€501 | -100% |
| Total equity and liabilities | 10/49 | €60,964 | €32,470 | -€28,494 | -46.7% |
| Equity | 10/15 | €41,757 | €31,883 | -€9,874 | -23.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,833 | €14,833 | = | 0.0% |
| Distributable reserves | 133 | €14,833 | €14,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,725 | €10,850 | -€9,874 | -47.6% |
| Amounts payable | 17/49 | €19,207 | €587 | -€18,619 | -96.9% |
| Amounts payable within one year | 42/48 | €19,207 | €587 | -€18,619 | -96.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €18,153 | €587 | -€17,566 | -96.8% |
| Suppliers | 440/4 | €18,153 | €587 | -€17,566 | -96.8% |
| Taxes, remuneration and social security | 45 | €1,054 | €0 | -€1,054 | -100% |
| Taxes | 450/3 | €1,054 | €0 | -€1,054 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,856 | €768 | -€10,088 | -92.9% |
| Other operating charges | 640/8 | €2,250 | €400 | -€1,850 | -82.2% |
| Gross operating margin | 9900 | €33,128 | -€8,710 | -€41,838 | |
| Operating profit (loss) | 9901 | €20,021 | -€9,878 | -€29,899 | |
| Financial income | 75/76B | €97 | €194 | +€97 | +100% |
| Recurring financial income | 75 | €97 | €194 | +€97 | +100% |
| Financial charges | 65/66B | €1,091 | €190 | -€901 | -82.6% |
| Recurring financial charges | 65 | €1,091 | €190 | -€901 | -82.6% |
| Profit (loss) for the period before taxes | 9903 | €19,027 | -€9,874 | -€28,901 | |
| Income taxes | 67/77 | €6,054 | €0 | -€6,054 | -100% |
| Profit (loss) for the period | 9904 | €12,973 | -€9,874 | -€22,847 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,973 | -€9,874 | -€22,847 |
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 21 October 2026 via checked.be.