EXOFRUITS: 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.
What changed
EXOFRUITS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€219,818
2024 · €180,887+€38,931
Equity
€795,267
2024 · €825,449-€30,182
Cash
€788,418
2024 · €171,129+€617,289
Balance sheet total
€3.7m
2024 · €3.9m-€155,359
Largest movements
Assets
- Receivables within one year -€723,826
down €723,826 (-69.9%), from €1.0m to €311,358
of which Other amounts receivable: -€416,385
- Cash +€617,289
up €617,289 (+360.7%), from €171,129 to €788,418
mainly Receivables within one year (+€723,826) and Depreciation (+€299,550)
- Tangible fixed assets -€267,884
down €267,884 (-14.4%), from €1.9m to €1.6m
of which Plant, machinery and equipment: -€199,315
- Stocks and contracts +€217,800
up €217,800 (+26.4%), from €824,065 to €1.0m
Equity and liabilities
- Debts after one year -€437,628
down €437,628 (-18.3%), from €2.4m to €2.0m
of which Financial debts: -€420,869
- Other debts +€250,000
new in 2025: €250,000
- Current portion of long-term debt +€168,815
up €168,815 (+76.0%), from €221,994 to €390,809
- Trade debts -€71,482
down €71,482 (-28.6%), from €250,061 to €178,579
Income statement
- Gross operating margin +€76,442
up €76,442 (+4.9%), from €1.6m to €1.6m
- Staff costs +€33,040
up €33,040 (+3.4%), from €972,884 to €1.0m
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.
Result 2024
€180,887
Gross operating margin
+€76,442
Staff costs
-€33,040
Depreciation
-€6,279
Other operating charges
+€3,393
Financial income
+€4,359
Financial charges
+€6,411
Taxes
-€12,015
Deferred taxes and other
-€341
Result 2025
€219,818
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.
From operations
+€1.2m
Investment
-€30,167
Financing
-€518,812
Cash 2024
€171,129
From operations (derived)
+€1.2m
Net result for the year
+€219,818
Depreciation
+€299,550
Stocks and contracts
-€217,800
Receivables within one year
+€723,826
Deferred charges and accrued income
-€2,763
Trade debts
-€71,482
Tax, wage and social debts
-€31,778
Other debts
+€250,000
Accrued charges and deferred income
-€3,104
Investment (derived)
-€30,167
Investment in fixed assets (net)
-€30,167
Financing
-€518,812
Debts after one year
-€437,628
Current portion of long-term debt
+€168,815
Contributions, distributions and other
-€250,000
Cash 2025
€788,418
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,894,947 | €3,739,588 | -€155,359 | -4.0% |
| Fixed assets | 21/28 | €1,861,472 | €1,592,088 | -€269,384 | -14.5% |
| Tangible fixed assets | 22/27 | €1,859,934 | €1,592,050 | -€267,884 | -14.4% |
| Plant, machinery and equipment | 23 | €1,169,087 | €969,771 | -€199,315 | -17.0% |
| Furniture and vehicles | 24 | €26,080 | €54,567 | +€28,487 | +109.2% |
| Leasing and similar rights | 25 | €40,145 | €0 | -€40,145 | -100.0% |
| Other tangible fixed assets | 26 | €624,622 | €567,712 | -€56,910 | -9.1% |
| Financial fixed assets | 28 | €1,538 | €38 | -€1,500 | -97.5% |
| Current assets | 29/58 | €2,033,475 | €2,147,500 | +€114,024 | +5.6% |
| Stocks and contracts in progress | 3 | €824,065 | €1,041,864 | +€217,800 | +26.4% |
| Stocks | 30/36 | €824,065 | €1,041,864 | +€217,800 | +26.4% |
| Amounts receivable within one year | 40/41 | €1,035,184 | €311,358 | -€723,826 | -69.9% |
| Trade receivables | 40 | €434,057 | €126,616 | -€307,441 | -70.8% |
| Other amounts receivable | 41 | €601,127 | €184,742 | -€416,385 | -69.3% |
| Cash at bank and in hand | 54/58 | €171,129 | €788,418 | +€617,289 | +360.7% |
| Deferred charges and accrued income | 490/1 | €3,097 | €5,860 | +€2,763 | +89.2% |
| Total equity and liabilities | 10/49 | €3,894,947 | €3,739,588 | -€155,359 | -4.0% |
| Equity | 10/15 | €825,449 | €795,267 | -€30,182 | -3.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €763,449 | €733,267 | -€30,182 | -4.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,342 | €15,342 | = | 0.0% |
| Distributable reserves | 133 | €741,908 | €711,726 | -€30,182 | -4.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,069,498 | €2,944,321 | -€125,177 | -4.1% |
| Amounts payable after more than one year | 17 | €2,388,262 | €1,950,635 | -€437,628 | -18.3% |
| Financial debts | 170/4 | €1,103,754 | €682,885 | -€420,869 | -38.1% |
| Trade debts | 175 | €1,284,509 | €1,267,750 | -€16,759 | -1.3% |
| Amounts payable within one year | 42/48 | €644,402 | €959,957 | +€315,555 | +49.0% |
| Current portion of amounts payable after more than one year | 42 | €221,994 | €390,809 | +€168,815 | +76.0% |
| Trade debts | 44 | €250,061 | €178,579 | -€71,482 | -28.6% |
| Suppliers | 440/4 | €250,061 | €178,579 | -€71,482 | -28.6% |
| Taxes, remuneration and social security | 45 | €172,347 | €140,569 | -€31,778 | -18.4% |
| Taxes | 450/3 | €19,300 | €0 | -€19,300 | -100.0% |
| Remuneration and social security | 454/9 | €153,047 | €140,569 | -€12,478 | -8.2% |
| Other amounts payable | 47/48 | - | €250,000 | +€250,000 | |
| Accrued charges and deferred income | 492/3 | €36,834 | €33,729 | -€3,104 | -8.4% |
| Remuneration, social security and pensions | 62 | €972,884 | €1,005,924 | +€33,040 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293,271 | €299,550 | +€6,279 | +2.1% |
| Other operating charges | 640/8 | €8,348 | €4,954 | -€3,393 | -40.7% |
| Gross operating margin | 9900 | €1,563,835 | €1,640,277 | +€76,442 | +4.9% |
| Operating profit (loss) | 9901 | €289,333 | €329,849 | +€40,516 | +14.0% |
| Financial income | 75/76B | €31,780 | €36,139 | +€4,359 | +13.7% |
| Recurring financial income | 75 | €31,780 | €36,139 | +€4,359 | +13.7% |
| Financial charges | 65/66B | €70,734 | €64,322 | -€6,411 | -9.1% |
| Recurring financial charges | 65 | €70,734 | €64,322 | -€6,411 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €250,379 | €301,665 | +€51,286 | +20.5% |
| Transfer from deferred taxes | 780 | €341 | €0 | -€341 | -100.0% |
| Income taxes | 67/77 | €69,833 | €81,847 | +€12,015 | +17.2% |
| Profit (loss) for the period | 9904 | €180,887 | €219,818 | +€38,931 | +21.5% |
| Transfer from tax-exempt reserves | 789 | €811 | €0 | -€811 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €181,698 | €219,818 | +€38,120 | +21.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.