DE FRUITPOORT: 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.
DE FRUITPOORT
Largest movements
- Current investments +€59,599
new in 2025: €59,599
- Cash -€24,596
down €24,596 (-21.8%), from €112,672 to €88,076
- Tangible fixed assets +€18,799
up €18,799 (+8.2%), from €229,659 to €248,458
of which Furniture and vehicles: +€41,485
- Receivables within one year +€7,585
up €7,585 (+27.8%), from €27,318 to €34,903
of which Trade receivables: +€5,914
- Deferred charges and accrued income -€6,605
down €6,605 (-49.8%), from €13,251 to €6,646
- Debts after one year +€24,395
new in 2025: €24,395
- Current portion of long-term debt +€13,294
new in 2025: €13,294
- Trade debts +€8,002
up €8,002 (+5,695%), from €141 to €8,142
- Gross operating margin +€17,740
up €17,740 (+17.5%), from €101,315 to €119,055
- Depreciation +€9,604
up €9,604 (+50.1%), from €19,180 to €28,783
- Staff costs +€6,455
up €6,455 (+8.1%), from €79,406 to €85,861
- Financial charges +€1,920
up €1,920 (+344%), from €559 to €2,479
- Financial income +€1,609
up €1,609 (+18,624%), from €9 to €1,618
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €387,592 | €442,425 | +€54,832 | +14.1% |
| Fixed assets | 21/28 | €229,863 | €248,850 | +€18,987 | +8.3% |
| Tangible fixed assets | 22/27 | €229,659 | €248,458 | +€18,799 | +8.2% |
| Land and buildings | 22 | €76,847 | €64,989 | -€11,858 | -15.4% |
| Plant, machinery and equipment | 23 | €6,084 | €10,256 | +€4,172 | +68.6% |
| Furniture and vehicles | 24 | €3,904 | €45,388 | +€41,485 | +1,063% |
| Other tangible fixed assets | 26 | €142,825 | €127,825 | -€14,999 | -10.5% |
| Financial fixed assets | 28 | €204 | €392 | +€188 | +92.5% |
| Current assets | 29/58 | €157,730 | €193,575 | +€35,845 | +22.7% |
| Stocks and contracts in progress | 3 | €4,489 | €4,351 | -€139 | -3.1% |
| Stocks | 30/36 | €4,489 | €4,351 | -€139 | -3.1% |
| Amounts receivable within one year | 40/41 | €27,318 | €34,903 | +€7,585 | +27.8% |
| Trade receivables | 40 | €17,216 | €23,130 | +€5,914 | +34.4% |
| Other amounts receivable | 41 | €10,102 | €11,773 | +€1,671 | +16.5% |
| Current investments | 50/53 | - | €59,599 | +€59,599 | |
| Cash at bank and in hand | 54/58 | €112,672 | €88,076 | -€24,596 | -21.8% |
| Deferred charges and accrued income | 490/1 | €13,251 | €6,646 | -€6,605 | -49.8% |
| Total equity and liabilities | 10/49 | €387,592 | €442,425 | +€54,832 | +14.1% |
| Equity | 10/15 | €379,577 | €381,124 | +€1,547 | +0.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €373,380 | €374,927 | +€1,547 | +0.4% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €36,806 | €36,806 | = | 0.0% |
| Distributable reserves | 133 | €334,714 | €338,120 | +€3,406 | +1.0% |
| Amounts payable | 17/49 | €8,016 | €61,300 | +€53,285 | +665% |
| Amounts payable after more than one year | 17 | - | €24,395 | +€24,395 | |
| Financial debts | 170/4 | - | €24,395 | +€24,395 | |
| Amounts payable within one year | 42/48 | €8,016 | €32,495 | +€24,480 | +305% |
| Current portion of amounts payable after more than one year | 42 | - | €13,294 | +€13,294 | |
| Trade debts | 44 | €141 | €8,142 | +€8,002 | +5,695% |
| Suppliers | 440/4 | €141 | €8,142 | +€8,002 | +5,695% |
| Taxes, remuneration and social security | 45 | €4,464 | €8,034 | +€3,570 | +80.0% |
| Taxes | 450/3 | €4,464 | €116 | -€4,348 | -97.4% |
| Remuneration and social security | 454/9 | €0 | €7,918 | +€7,918 | |
| Other amounts payable | 47/48 | €3,411 | €3,024 | -€387 | -11.3% |
| Accrued charges and deferred income | 492/3 | - | €4,410 | +€4,410 | |
| Remuneration, social security and pensions | 62 | €79,406 | €85,861 | +€6,455 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,180 | €28,783 | +€9,604 | +50.1% |
| Other operating charges | 640/8 | €2,180 | €2,297 | +€117 | +5.4% |
| Gross operating margin | 9900 | €101,315 | €119,055 | +€17,740 | +17.5% |
| Operating profit (loss) | 9901 | €550 | €2,114 | +€1,564 | +284% |
| Financial income | 75/76B | €9 | €1,618 | +€1,609 | +18,624% |
| Recurring financial income | 75 | €9 | €1,618 | +€1,609 | +18,624% |
| Financial charges | 65/66B | €559 | €2,479 | +€1,920 | +344% |
| Recurring financial charges | 65 | €559 | €2,479 | +€1,920 | +344% |
| Profit (loss) for the period before taxes | 9903 | €0 | €1,253 | +€1,253 | |
| Income taxes | 67/77 | €0 | €1,049 | +€1,049 | |
| Profit (loss) for the period | 9904 | €0 | €204 | +€204 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €204 | +€204 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.