EMIR FRUIT: 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.
EMIR FRUIT
Largest movements
- Receivables within one year -€2,439
no longer reported in 2025 (was €2,439)
- Receivables after one year +€1,699
new in 2025: €1,699
- Cash -€589
down €589 (-74.8%), from €787 to €198
mainly Trade debts (-€55,455) and Receivables after one year (-€1,699)
- Trade debts -€55,455
down €55,455 (-14.5%), from €381,878 to €326,423
- Tax, wage and social debts +€42,148
up €42,148 (+20.1%), from €209,232 to €251,380
of which Remuneration and social security: +€33,000
- Profit (loss) carried forward +€11,978
up €11,978 (+2.0%), from -€606,484 to -€594,506
- Gross operating margin +€470,885
up €470,885, from -€425,567 to €45,318
- Taxes -€195,000
no longer reported in 2025 (was €195,000)
- Staff costs +€24,077
up €24,077 (+270%), from €8,923 to €33,000
- Other operating charges -€5,571
no longer reported in 2025 (was €5,571)
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 | €3,226 | €1,897 | -€1,329 | -41.2% |
| Current assets | 29/58 | €3,226 | €1,897 | -€1,329 | -41.2% |
| Amounts receivable after more than one year | 29 | - | €1,699 | +€1,699 | |
| Trade receivables | 290 | - | €1,699 | +€1,699 | |
| Amounts receivable within one year | 40/41 | €2,439 | - | -€2,439 | |
| Trade receivables | 40 | €2,439 | - | -€2,439 | |
| Cash at bank and in hand | 54/58 | €787 | €198 | -€589 | -74.8% |
| Total equity and liabilities | 10/49 | €3,226 | €1,897 | -€1,329 | -41.2% |
| Equity | 10/15 | -€587,884 | -€575,906 | +€11,978 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€606,484 | -€594,506 | +€11,978 | +2.0% |
| Amounts payable | 17/49 | €591,110 | €577,803 | -€13,307 | -2.3% |
| Amounts payable within one year | 42/48 | €591,110 | €577,803 | -€13,307 | -2.3% |
| Trade debts | 44 | €381,878 | €326,423 | -€55,455 | -14.5% |
| Suppliers | 440/4 | €381,878 | €326,423 | -€55,455 | -14.5% |
| Taxes, remuneration and social security | 45 | €209,232 | €251,380 | +€42,148 | +20.1% |
| Taxes | 450/3 | €209,232 | €218,380 | +€9,148 | +4.4% |
| Remuneration and social security | 454/9 | - | €33,000 | +€33,000 | |
| Remuneration, social security and pensions | 62 | €8,923 | €33,000 | +€24,077 | +270% |
| Other operating charges | 640/8 | €5,571 | - | -€5,571 | |
| Gross operating margin | 9900 | -€425,567 | €45,318 | +€470,885 | |
| Operating profit (loss) | 9901 | -€440,061 | €12,318 | +€452,379 | |
| Financial charges | 65/66B | €66 | €340 | +€274 | +415% |
| Recurring financial charges | 65 | €66 | €340 | +€274 | +415% |
| Profit (loss) for the period before taxes | 9903 | -€440,127 | €11,978 | +€452,105 | |
| Income taxes | 67/77 | €195,000 | - | -€195,000 | |
| Profit (loss) for the period | 9904 | -€635,127 | €11,978 | +€647,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€635,127 | €11,978 | +€647,105 |
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 16 October 2026 via checked.be.