ELECTRO FRUYT: 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.
ELECTRO FRUYT
Largest movements
- Receivables within one year -€4,974
down €4,974 (-43.6%), from €11,399 to €6,425
of which Trade receivables: -€6,758
- Stocks and contracts -€3,627
down €3,627 (-5.7%), from €63,413 to €59,786
- Tangible fixed assets -€3,393
down €3,393 (-70.2%), from €4,835 to €1,442
of which Furniture and vehicles: -€2,606
- Other debts -€14,170
down €14,170 (-58.3%), from €24,307 to €10,137
- Trade debts +€4,642
up €4,642 (+78.9%), from €5,881 to €10,522
- Profit (loss) carried forward -€2,783
down €2,783 (-7.9%), from €35,389 to €32,606
- Depreciation -€3,649
down €3,649 (-51.8%), from €7,042 to €3,393
- Gross operating margin -€3,399
down €3,399 (-29.0%), from €11,728 to €8,329
- Taxes -€1,784
down €1,784 (-59.2%), from €3,015 to €1,230
- Financial income -€429
down €429 (-47.4%), from €907 to €477
- Financial charges +€393
up €393 (+15.7%), from €2,505 to €2,899
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,647 | €67,652 | -€11,994 | -15.1% |
| Fixed assets | 21/28 | €4,835 | €1,442 | -€3,393 | -70.2% |
| Tangible fixed assets | 22/27 | €4,835 | €1,442 | -€3,393 | -70.2% |
| Plant, machinery and equipment | 23 | €2,228 | €1,442 | -€786 | -35.3% |
| Furniture and vehicles | 24 | €2,606 | - | -€2,606 | |
| Current assets | 29/58 | €74,812 | €66,211 | -€8,601 | -11.5% |
| Stocks and contracts in progress | 3 | €63,413 | €59,786 | -€3,627 | -5.7% |
| Stocks | 30/36 | €63,413 | €59,786 | -€3,627 | -5.7% |
| Amounts receivable within one year | 40/41 | €11,399 | €6,425 | -€4,974 | -43.6% |
| Trade receivables | 40 | €9,414 | €2,656 | -€6,758 | -71.8% |
| Other amounts receivable | 41 | €1,985 | €3,770 | +€1,784 | +89.9% |
| Total equity and liabilities | 10/49 | €79,647 | €67,652 | -€11,994 | -15.1% |
| Equity | 10/15 | €46,357 | €43,574 | -€2,783 | -6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,768 | €4,768 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,332 | €2,332 | = | 0.0% |
| Distributable reserves | 133 | €576 | €576 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,389 | €32,606 | -€2,783 | -7.9% |
| Amounts payable | 17/49 | €33,290 | €24,078 | -€9,212 | -27.7% |
| Amounts payable within one year | 42/48 | €33,290 | €24,078 | -€9,212 | -27.7% |
| Trade debts | 44 | €5,881 | €10,522 | +€4,642 | +78.9% |
| Suppliers | 440/4 | €5,881 | €10,522 | +€4,642 | +78.9% |
| Taxes, remuneration and social security | 45 | €3,102 | €3,419 | +€316 | +10.2% |
| Taxes | 450/3 | €3,102 | €3,419 | +€316 | +10.2% |
| Other amounts payable | 47/48 | €24,307 | €10,137 | -€14,170 | -58.3% |
| Remuneration, social security and pensions | 62 | €2,878 | €3,104 | +€226 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,042 | €3,393 | -€3,649 | -51.8% |
| Other operating charges | 640/8 | €953 | €963 | +€9 | +1.0% |
| Gross operating margin | 9900 | €11,728 | €8,329 | -€3,399 | -29.0% |
| Operating profit (loss) | 9901 | €856 | €869 | +€14 | +1.6% |
| Financial income | 75/76B | €907 | €477 | -€429 | -47.4% |
| Recurring financial income | 75 | €907 | €477 | -€429 | -47.4% |
| Financial charges | 65/66B | €2,505 | €2,899 | +€393 | +15.7% |
| Recurring financial charges | 65 | €2,505 | €2,899 | +€393 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€743 | -€1,552 | -€809 | -109% |
| Income taxes | 67/77 | €3,015 | €1,230 | -€1,784 | -59.2% |
| Profit (loss) for the period | 9904 | -€3,758 | -€2,783 | +€975 | +26.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,758 | -€2,783 | +€975 | +26.0% |
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 30 October 2026 via checked.be.