CENTERFRUIT: 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.
CENTERFRUIT
Largest movements
- Cash +€49,362
up €49,362 (+110%), from €44,943 to €94,305
mainly Net result for the year (+€61,263) and Tax, wage and social debts (+€28,247)
- Current investments +€25,000
up €25,000 (+33.3%), from €75,000 to €100,000
- Tangible fixed assets -€23,306
down €23,306 (-18.1%), from €128,467 to €105,161
of which Other tangible fixed assets: -€12,984
- Stocks and contracts +€18,915
up €18,915 (+166%), from €11,372 to €30,286
- Deferred charges and accrued income +€6,958
up €6,958 (+3,160%), from €220 to €7,178
- Reserves +€61,263
up €61,263 (+37.7%), from €162,300 to €223,563
- Tax, wage and social debts +€28,247
up €28,247 (+191%), from €14,808 to €43,055
of which Remuneration and social security: +€22,277
- Debts after one year -€14,065
down €14,065 (-40.9%), from €34,384 to €20,319
- Gross operating margin +€13,524
up €13,524 (+4.5%), from €298,523 to €312,047
- Taxes +€3,342
up €3,342 (+18.7%), from €17,837 to €21,179
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 | €277,102 | €356,587 | +€79,485 | +28.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €128,467 | €105,161 | -€23,306 | -18.1% |
| Tangible fixed assets | 22/27 | €128,467 | €105,161 | -€23,306 | -18.1% |
| Plant, machinery and equipment | 23 | €58,609 | €47,499 | -€11,110 | -19.0% |
| Furniture and vehicles | 24 | €434 | €1,222 | +€788 | +181% |
| Other tangible fixed assets | 26 | €69,424 | €56,439 | -€12,984 | -18.7% |
| Current assets | 29/58 | €148,634 | €251,426 | +€102,791 | +69.2% |
| Stocks and contracts in progress | 3 | €11,372 | €30,286 | +€18,915 | +166% |
| Stocks | 30/36 | €11,372 | €30,286 | +€18,915 | +166% |
| Amounts receivable within one year | 40/41 | €17,099 | €19,657 | +€2,557 | +15.0% |
| Trade receivables | 40 | €1,843 | €4,708 | +€2,865 | +155% |
| Other amounts receivable | 41 | €15,256 | €14,949 | -€307 | -2.0% |
| Current investments | 50/53 | €75,000 | €100,000 | +€25,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €44,943 | €94,305 | +€49,362 | +110% |
| Deferred charges and accrued income | 490/1 | €220 | €7,178 | +€6,958 | +3,160% |
| Total equity and liabilities | 10/49 | €277,102 | €356,587 | +€79,485 | +28.7% |
| Equity | 10/15 | €180,900 | €242,163 | +€61,263 | +33.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €162,300 | €223,563 | +€61,263 | +37.7% |
| Distributable reserves | 133 | €162,300 | €223,563 | +€61,263 | +37.7% |
| Amounts payable | 17/49 | €96,202 | €114,424 | +€18,222 | +18.9% |
| Amounts payable after more than one year | 17 | €34,384 | €20,319 | -€14,065 | -40.9% |
| Financial debts | 170/4 | €34,384 | €20,319 | -€14,065 | -40.9% |
| Amounts payable within one year | 42/48 | €61,818 | €94,105 | +€32,287 | +52.2% |
| Current portion of amounts payable after more than one year | 42 | €14,100 | €14,065 | -€35 | -0.2% |
| Trade debts | 44 | €21,194 | €22,356 | +€1,162 | +5.5% |
| Suppliers | 440/4 | €21,194 | €22,356 | +€1,162 | +5.5% |
| Taxes, remuneration and social security | 45 | €14,808 | €43,055 | +€28,247 | +191% |
| Taxes | 450/3 | €231 | €6,201 | +€5,970 | +2,584% |
| Remuneration and social security | 454/9 | €14,577 | €36,854 | +€22,277 | +153% |
| Other amounts payable | 47/48 | €11,716 | €14,629 | +€2,913 | +24.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €192,635 | €193,067 | +€432 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,394 | €24,529 | -€1,865 | -7.1% |
| Other operating charges | 640/8 | €761 | €908 | +€147 | +19.2% |
| Gross operating margin | 9900 | €298,523 | €312,047 | +€13,524 | +4.5% |
| Operating profit (loss) | 9901 | €78,733 | €93,544 | +€14,811 | +18.8% |
| Financial income | 75/76B | €251 | €851 | +€600 | +239% |
| Recurring financial income | 75 | €251 | €851 | +€600 | +239% |
| Financial charges | 65/66B | €10,228 | €11,952 | +€1,724 | +16.9% |
| Recurring financial charges | 65 | €10,228 | €11,952 | +€1,724 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €68,756 | €82,442 | +€13,686 | +19.9% |
| Income taxes | 67/77 | €17,837 | €21,179 | +€3,342 | +18.7% |
| Profit (loss) for the period | 9904 | €50,919 | €61,263 | +€10,344 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,919 | €61,263 | +€10,344 | +20.3% |
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 14 October 2026 via checked.be.