DE FRUITMEESTER: what changed
Two fiscal 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.
DE FRUITMEESTER
Largest movements
- Cash -€2,184
down €2,184 (-18.1%), from €12,062 to €9,878
mainly Net result for the year (-€2,521) and Investment in fixed assets (net) (-€1,975)
- Deferred charges and accrued income +€1,816
up €1,816 (+118.9%), from €1,527 to €3,344
- Tangible fixed assets +€1,813
up €1,813 (+2262.7%), from €80 to €1,893
of which Plant, machinery and equipment: +€1,893
- Stocks and contracts +€967
up €967 (+100.1%), from €967 to €1,934
- Receivables within one year -€880
down €880 (-18.0%), from €4,876 to €3,996
of which Other amounts receivable: -€1,299
- Trade debts +€4,151
up €4,151 (+25.3%), from €16,381 to €20,532
- Profit (loss) carried forward -€2,521
down €2,521 (-12.7%), from -€19,904 to -€22,425
- Gross operating margin -€4,621
down €4,621 (-87.9%), from €5,257 to €636
- Other operating charges +€531
up €531 (+39.1%), from €1,359 to €1,890
- Depreciation -€271
down €271 (-62.7%), from €433 to €161
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 | €19,537 | €21,070 | +€1,533 | +7.8% |
| Fixed assets | 21/28 | €105 | €1,918 | +€1,813 | +1728.1% |
| Tangible fixed assets | 22/27 | €80 | €1,893 | +€1,813 | +2262.7% |
| Plant, machinery and equipment | 23 | - | €1,893 | +€1,893 | |
| Furniture and vehicles | 24 | €50 | €0 | -€50 | -100.0% |
| Other tangible fixed assets | 26 | €30 | €0 | -€30 | -100.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €19,432 | €19,152 | -€280 | -1.4% |
| Stocks and contracts in progress | 3 | €967 | €1,934 | +€967 | +100.1% |
| Stocks | 30/36 | €967 | €1,934 | +€967 | +100.1% |
| Amounts receivable within one year | 40/41 | €4,876 | €3,996 | -€880 | -18.0% |
| Trade receivables | 40 | €2,948 | €3,367 | +€419 | +14.2% |
| Other amounts receivable | 41 | €1,928 | €629 | -€1,299 | -67.4% |
| Cash at bank and in hand | 54/58 | €12,062 | €9,878 | -€2,184 | -18.1% |
| Deferred charges and accrued income | 490/1 | €1,527 | €3,344 | +€1,816 | +118.9% |
| Total equity and liabilities | 10/49 | €19,537 | €21,070 | +€1,533 | +7.8% |
| Equity | 10/15 | €2,625 | €104 | -€2,521 | -96.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,930 | €3,930 | = | 0.0% |
| Distributable reserves | 133 | €3,930 | €3,930 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,904 | -€22,425 | -€2,521 | -12.7% |
| Amounts payable | 17/49 | €16,912 | €20,966 | +€4,054 | +24.0% |
| Amounts payable within one year | 42/48 | €16,848 | €20,899 | +€4,051 | +24.0% |
| Trade debts | 44 | €16,381 | €20,532 | +€4,151 | +25.3% |
| Suppliers | 440/4 | €16,381 | €20,532 | +€4,151 | +25.3% |
| Taxes, remuneration and social security | 45 | €259 | €228 | -€31 | -11.9% |
| Taxes | 450/3 | €259 | €228 | -€31 | -11.9% |
| Other amounts payable | 47/48 | €208 | €139 | -€69 | -33.1% |
| Accrued charges and deferred income | 492/3 | €64 | €67 | +€3 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €161 | -€271 | -62.7% |
| Other operating charges | 640/8 | €1,359 | €1,890 | +€531 | +39.1% |
| Gross operating margin | 9900 | €5,257 | €636 | -€4,621 | -87.9% |
| Operating profit (loss) | 9901 | €3,465 | -€1,415 | -€4,880 | |
| Financial income | 75/76B | €19 | €15 | -€4 | -22.1% |
| Recurring financial income | 75 | €19 | €15 | -€4 | -22.1% |
| Financial charges | 65/66B | €904 | €922 | +€18 | +2.0% |
| Recurring financial charges | 65 | €904 | €922 | +€18 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €2,581 | -€2,322 | -€4,903 | |
| Income taxes | 67/77 | €195 | €199 | +€4 | +2.1% |
| Profit (loss) for the period | 9904 | €2,386 | -€2,521 | -€4,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,386 | -€2,521 | -€4,907 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.