ENERGY 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.
ENERGY FRUIT
Largest movements
- Cash -€175,125
down €175,125 (-36.0%), from €486,622 to €311,497
mainly Investment in fixed assets (net) (-€243,593) and Stocks and contracts (-€83,044)
- Tangible fixed assets +€96,111
up €96,111 (+8.9%), from €1.1m to €1.2m
of which Land and buildings: +€98,680
- Stocks and contracts +€83,044
up €83,044 (+34.2%), from €242,633 to €325,677
- Debts after one year -€27,500
down €27,500 (-20.0%), from €137,500 to €110,000
- Other debts +€27,077
up €27,077 (+3.8%), from €709,596 to €736,673
- Reserves +€26,400
up €26,400 (+14.1%), from €187,000 to €213,400
of which Distributable reserves: +€24,900
- Gross operating margin +€100,206
up €100,206 (+33.0%), from €303,673 to €403,879
- Staff costs +€70,638
up €70,638 (+77.8%), from €90,790 to €161,428
- Other operating charges +€9,661
up €9,661 (+148%), from €6,508 to €16,169
- Depreciation +€8,245
up €8,245 (+5.9%), from €139,237 to €147,482
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 | €1,899,175 | €1,923,294 | +€24,119 | +1.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,078,623 | €1,174,734 | +€96,111 | +8.9% |
| Tangible fixed assets | 22/27 | €1,078,623 | €1,174,734 | +€96,111 | +8.9% |
| Land and buildings | 22 | €794,773 | €893,453 | +€98,680 | +12.4% |
| Plant, machinery and equipment | 23 | €272,904 | €281,281 | +€8,377 | +3.1% |
| Furniture and vehicles | 24 | €10,946 | €0 | -€10,946 | -100% |
| Current assets | 29/58 | €820,552 | €748,560 | -€71,992 | -8.8% |
| Stocks and contracts in progress | 3 | €242,633 | €325,677 | +€83,044 | +34.2% |
| Stocks | 30/36 | €242,633 | €325,677 | +€83,044 | +34.2% |
| Amounts receivable within one year | 40/41 | €90,056 | €107,509 | +€17,453 | +19.4% |
| Trade receivables | 40 | €32,844 | €57,939 | +€25,095 | +76.4% |
| Other amounts receivable | 41 | €57,212 | €49,570 | -€7,642 | -13.4% |
| Cash at bank and in hand | 54/58 | €486,622 | €311,497 | -€175,125 | -36.0% |
| Deferred charges and accrued income | 490/1 | €1,241 | €3,877 | +€2,636 | +212% |
| Total equity and liabilities | 10/49 | €1,899,175 | €1,923,294 | +€24,119 | +1.3% |
| Equity | 10/15 | €952,101 | €977,097 | +€24,996 | +2.6% |
| Contributions | 10/11 | €692,000 | €692,000 | = | 0.0% |
| Capital | 10 | €692,000 | €692,000 | = | 0.0% |
| Issued capital | 100 | €692,000 | €692,000 | = | 0.0% |
| Reserves | 13 | €187,000 | €213,400 | +€26,400 | +14.1% |
| Non-distributable reserves | 130/1 | €28,500 | €30,000 | +€1,500 | +5.3% |
| Legal reserve | 130 | €28,500 | €30,000 | +€1,500 | +5.3% |
| Distributable reserves | 133 | €158,500 | €183,400 | +€24,900 | +15.7% |
| Profit (loss) carried forward | 14 | €73,101 | €71,697 | -€1,404 | -1.9% |
| Amounts payable | 17/49 | €947,074 | €946,197 | -€877 | -0.1% |
| Amounts payable after more than one year | 17 | €137,500 | €110,000 | -€27,500 | -20.0% |
| Financial debts | 170/4 | €137,500 | €110,000 | -€27,500 | -20.0% |
| Amounts payable within one year | 42/48 | €809,574 | €836,197 | +€26,623 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €44,162 | €27,500 | -€16,662 | -37.7% |
| Trade debts | 44 | €39,086 | €53,505 | +€14,419 | +36.9% |
| Suppliers | 440/4 | €39,086 | €53,505 | +€14,419 | +36.9% |
| Taxes, remuneration and social security | 45 | €16,730 | €18,519 | +€1,789 | +10.7% |
| Taxes | 450/3 | €12,030 | €12,744 | +€714 | +5.9% |
| Remuneration and social security | 454/9 | €4,700 | €5,775 | +€1,075 | +22.9% |
| Other amounts payable | 47/48 | €709,596 | €736,673 | +€27,077 | +3.8% |
| Remuneration, social security and pensions | 62 | €90,790 | €161,428 | +€70,638 | +77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139,237 | €147,482 | +€8,245 | +5.9% |
| Other operating charges | 640/8 | €6,508 | €16,169 | +€9,661 | +148% |
| Gross operating margin | 9900 | €303,673 | €403,879 | +€100,206 | +33.0% |
| Operating profit (loss) | 9901 | €67,138 | €78,800 | +€11,662 | +17.4% |
| Financial charges | 65/66B | €46,528 | €50,059 | +€3,531 | +7.6% |
| Recurring financial charges | 65 | €46,528 | €50,059 | +€3,531 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €20,610 | €28,741 | +€8,131 | +39.5% |
| Income taxes | 67/77 | €3,083 | €3,745 | +€662 | +21.5% |
| Profit (loss) for the period | 9904 | €17,527 | €24,996 | +€7,469 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,527 | €24,996 | +€7,469 | +42.6% |
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 15 October 2026 via checked.be.