DCFruit: 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.
DCFruit
Largest movements
- Cash +€700,980
up €700,980 (+174%), from €402,774 to €1.1m
mainly Accrued charges and deferred income (+€374,873) and Debts after one year (+€264,927)
- Financial fixed assets +€312,401
new in 2025: €312,401
- Stocks and contracts -€102,092
down €102,092 (-56.4%), from €180,882 to €78,790
- Receivables within one year +€79,228
up €79,228 (+453%), from €17,506 to €96,734
of which Trade receivables: +€73,800
- Accrued charges and deferred income +€374,873
new in 2025: €374,873
- Debts after one year +€264,927
up €264,927 (+20.3%), from €1.3m to €1.6m
- Advances received +€220,000
up €220,000 (+220%), from €100,000 to €320,000
- Short-term financial debts -€117,035
down €117,035 (-100%), from €117,035 to €0
- Reserves +€103,000
up €103,000 (+33.9%), from €303,640 to €406,640
- Gross operating margin +€108,335
up €108,335 (+15.6%), from €692,286 to €800,622
- Staff costs +€36,208
up €36,208 (+9.0%), from €402,756 to €438,964
- Depreciation +€13,217
up €13,217 (+7.7%), from €171,677 to €184,895
- Taxes +€13,022
up €13,022 (+48.5%), from €26,827 to €39,849
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 | €2,175,605 | €3,133,325 | +€957,720 | +44.0% |
| Fixed assets | 21/28 | €1,566,995 | €1,854,048 | +€287,053 | +18.3% |
| Tangible fixed assets | 22/27 | €1,566,995 | €1,541,647 | -€25,349 | -1.6% |
| Land and buildings | 22 | €1,201,488 | €1,266,266 | +€64,778 | +5.4% |
| Plant, machinery and equipment | 23 | €175,558 | €131,633 | -€43,925 | -25.0% |
| Furniture and vehicles | 24 | €189,950 | €143,748 | -€46,202 | -24.3% |
| Financial fixed assets | 28 | - | €312,401 | +€312,401 | |
| Current assets | 29/58 | €608,610 | €1,279,277 | +€670,667 | +110% |
| Stocks and contracts in progress | 3 | €180,882 | €78,790 | -€102,092 | -56.4% |
| Stocks | 30/36 | €180,882 | €78,790 | -€102,092 | -56.4% |
| Amounts receivable within one year | 40/41 | €17,506 | €96,734 | +€79,228 | +453% |
| Trade receivables | 40 | €14,113 | €87,912 | +€73,800 | +523% |
| Other amounts receivable | 41 | €3,393 | €8,821 | +€5,428 | +160% |
| Cash at bank and in hand | 54/58 | €402,774 | €1,103,753 | +€700,980 | +174% |
| Deferred charges and accrued income | 490/1 | €7,448 | €0 | -€7,448 | -100% |
| Total equity and liabilities | 10/49 | €2,175,605 | €3,133,325 | +€957,720 | +44.0% |
| Equity | 10/15 | €433,754 | €536,759 | +€103,004 | +23.7% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €303,640 | €406,640 | +€103,000 | +33.9% |
| Distributable reserves | 133 | €303,640 | €406,640 | +€103,000 | +33.9% |
| Profit (loss) carried forward | 14 | €114 | €119 | +€4 | +3.9% |
| Amounts payable | 17/49 | €1,741,851 | €2,596,566 | +€854,715 | +49.1% |
| Amounts payable after more than one year | 17 | €1,303,032 | €1,567,959 | +€264,927 | +20.3% |
| Financial debts | 170/4 | €1,303,032 | €1,567,959 | +€264,927 | +20.3% |
| Amounts payable within one year | 42/48 | €438,819 | €653,734 | +€214,916 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €132,970 | €215,446 | +€82,476 | +62.0% |
| Financial debts | 43 | €117,035 | €0 | -€117,035 | -100% |
| Credit institutions | 430/8 | €117,035 | €0 | -€117,035 | -100% |
| Trade debts | 44 | €30,891 | €9,681 | -€21,210 | -68.7% |
| Suppliers | 440/4 | €30,891 | €9,681 | -€21,210 | -68.7% |
| Advances received on contracts in progress | 46 | €100,000 | €320,000 | +€220,000 | +220% |
| Taxes, remuneration and social security | 45 | €22,514 | €86,257 | +€63,742 | +283% |
| Taxes | 450/3 | €9,046 | €56,101 | +€47,055 | +520% |
| Remuneration and social security | 454/9 | €13,468 | €30,155 | +€16,687 | +124% |
| Other amounts payable | 47/48 | €35,408 | €22,350 | -€13,058 | -36.9% |
| Accrued charges and deferred income | 492/3 | - | €374,873 | +€374,873 | |
| Non-recurring operating income | 76A | - | €52,855 | +€52,855 | |
| Remuneration, social security and pensions | 62 | €402,756 | €438,964 | +€36,208 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,677 | €184,895 | +€13,217 | +7.7% |
| Other operating charges | 640/8 | €8,783 | €10,274 | +€1,491 | +17.0% |
| Gross operating margin | 9900 | €692,286 | €800,622 | +€108,335 | +15.6% |
| Operating profit (loss) | 9901 | €109,070 | €166,490 | +€57,420 | +52.6% |
| Financial income | 75/76B | €3,858 | €9,074 | +€5,216 | +135% |
| Recurring financial income | 75 | €3,858 | €9,074 | +€5,216 | +135% |
| Financial charges | 65/66B | €25,755 | €32,710 | +€6,956 | +27.0% |
| Recurring financial charges | 65 | €25,755 | €32,710 | +€6,956 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €87,173 | €142,853 | +€55,680 | +63.9% |
| Income taxes | 67/77 | €26,827 | €39,849 | +€13,022 | +48.5% |
| Profit (loss) for the period | 9904 | €60,346 | €103,004 | +€42,658 | +70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,346 | €103,004 | +€42,658 | +70.7% |
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 14 October 2026 via checked.be.