C&P 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.
C&P FRUIT
Largest movements
- Tangible fixed assets -€14,196
down €14,196 (-4.7%), from €299,440 to €285,244
of which Land and buildings: -€19,498
- Receivables within one year -€4,684
down €4,684 (-27.9%), from €16,814 to €12,130
of which Trade receivables: -€8,043
- Deferred charges and accrued income -€3,694
down €3,694 (-50.6%), from €7,298 to €3,604
- Profit (loss) carried forward -€30,176
down €30,176 (-45.2%), from -€66,750 to -€96,926
- Other debts +€26,085
up €26,085 (+23.9%), from €109,053 to €135,138
- Debts after one year -€17,201
down €17,201 (-11.6%), from €148,214 to €131,013
- Advances received -€3,900
down €3,900 (-75.5%), from €5,167 to €1,267
- Gross operating margin -€26,605
down €26,605 (-57.1%), from €46,598 to €19,993
- Depreciation -€2,671
down €2,671 (-7.2%), from €37,210 to €34,539
- Staff costs +€2,036
up €2,036 (+35.9%), from €5,679 to €7,715
- Other operating charges -€702
down €702 (-14.5%), from €4,831 to €4,129
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 | €332,411 | €306,577 | -€25,834 | -7.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €299,440 | €285,244 | -€14,196 | -4.7% |
| Tangible fixed assets | 22/27 | €299,440 | €285,244 | -€14,196 | -4.7% |
| Land and buildings | 22 | €265,442 | €245,944 | -€19,498 | -7.3% |
| Plant, machinery and equipment | 23 | €15,663 | €12,531 | -€3,132 | -20.0% |
| Furniture and vehicles | 24 | €16,335 | €24,769 | +€8,434 | +51.6% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €32,971 | €21,333 | -€11,638 | -35.3% |
| Stocks and contracts in progress | 3 | €3,352 | €1,071 | -€2,281 | -68.0% |
| Stocks | 30/36 | €3,352 | €1,071 | -€2,281 | -68.0% |
| Amounts receivable within one year | 40/41 | €16,814 | €12,130 | -€4,684 | -27.9% |
| Trade receivables | 40 | €13,830 | €5,787 | -€8,043 | -58.2% |
| Other amounts receivable | 41 | €2,984 | €6,343 | +€3,359 | +113% |
| Current investments | 50/53 | €36 | €36 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,471 | €4,492 | -€979 | -17.9% |
| Deferred charges and accrued income | 490/1 | €7,298 | €3,604 | -€3,694 | -50.6% |
| Total equity and liabilities | 10/49 | €332,411 | €306,577 | -€25,834 | -7.8% |
| Equity | 10/15 | €31,250 | €1,074 | -€30,176 | -96.6% |
| Contributions | 10/11 | €98,000 | €98,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,750 | -€96,926 | -€30,176 | -45.2% |
| Amounts payable | 17/49 | €301,161 | €305,503 | +€4,342 | +1.4% |
| Amounts payable after more than one year | 17 | €148,214 | €131,013 | -€17,201 | -11.6% |
| Financial debts | 170/4 | €148,214 | €131,013 | -€17,201 | -11.6% |
| Amounts payable within one year | 42/48 | €152,947 | €174,490 | +€21,543 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €16,979 | €17,201 | +€222 | +1.3% |
| Trade debts | 44 | €19,019 | €17,988 | -€1,031 | -5.4% |
| Suppliers | 440/4 | €19,019 | €17,988 | -€1,031 | -5.4% |
| Advances received on contracts in progress | 46 | €5,167 | €1,267 | -€3,900 | -75.5% |
| Taxes, remuneration and social security | 45 | €2,729 | €2,896 | +€167 | +6.1% |
| Taxes | 450/3 | €334 | €502 | +€168 | +50.3% |
| Remuneration and social security | 454/9 | €2,395 | €2,394 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €109,053 | €135,138 | +€26,085 | +23.9% |
| Remuneration, social security and pensions | 62 | €5,679 | €7,715 | +€2,036 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,210 | €34,539 | -€2,671 | -7.2% |
| Other operating charges | 640/8 | €4,831 | €4,129 | -€702 | -14.5% |
| Gross operating margin | 9900 | €46,598 | €19,993 | -€26,605 | -57.1% |
| Operating profit (loss) | 9901 | -€1,122 | -€26,390 | -€25,268 | -2,252% |
| Financial income | 75/76B | €158 | €72 | -€86 | -54.4% |
| Recurring financial income | 75 | €158 | €72 | -€86 | -54.4% |
| Financial charges | 65/66B | €3,724 | €3,350 | -€374 | -10.0% |
| Recurring financial charges | 65 | €3,724 | €3,350 | -€374 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,688 | -€29,668 | -€24,980 | -533% |
| Income taxes | 67/77 | €336 | €508 | +€172 | +51.2% |
| Profit (loss) for the period | 9904 | -€5,024 | -€30,176 | -€25,152 | -501% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,024 | -€30,176 | -€25,152 | -501% |
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 19 October 2026 via checked.be.