FRUCTUS: 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.
FRUCTUS
Largest movements
- Cash +€64,106
up €64,106 (+215.9%), from €29,695 to €93,801
mainly Depreciation (+€40,845) and Net result for the year (+€23,578)
- Tangible fixed assets -€37,970
down €37,970 (-20.6%), from €184,614 to €146,644
of which Other tangible fixed assets: -€30,355
- Financial fixed assets -€4,900
down €4,900 (-100.0%), from €4,900 to €0
- Receivables within one year -€2,600
down €2,600 (-100.0%), from €2,600 to €0
- Reserves +€23,578
up €23,578 (+44.7%), from €52,802 to €76,380
of which Distributable reserves: +€23,578
- Other debts -€9,266
down €9,266 (-14.5%), from €64,117 to €54,852
- Accrued charges and deferred income +€3,193
up €3,193 (+85.9%), from €3,716 to €6,909
- Financial income +€9,990
up €9,990 (+9532.7%), from €105 to €10,095
- Gross operating margin +€7,792
up €7,792 (+11.9%), from €65,418 to €73,210
- Taxes +€4,155
up €4,155 (+67.3%), from €6,169 to €10,324
- Depreciation +€2,340
up €2,340 (+6.1%), from €38,505 to €40,845
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €221,809 | €240,445 | +€18,636 | +8.4% |
| Fixed assets | 21/28 | €189,514 | €146,644 | -€42,870 | -22.6% |
| Tangible fixed assets | 22/27 | €184,614 | €146,644 | -€37,970 | -20.6% |
| Furniture and vehicles | 24 | €12,276 | €4,661 | -€7,614 | -62.0% |
| Other tangible fixed assets | 26 | €172,338 | €141,983 | -€30,355 | -17.6% |
| Financial fixed assets | 28 | €4,900 | €0 | -€4,900 | -100.0% |
| Current assets | 29/58 | €32,295 | €93,801 | +€61,506 | +190.4% |
| Amounts receivable within one year | 40/41 | €2,600 | €0 | -€2,600 | -100.0% |
| Other amounts receivable | 41 | €2,600 | €0 | -€2,600 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,695 | €93,801 | +€64,106 | +215.9% |
| Total equity and liabilities | 10/49 | €221,809 | €240,445 | +€18,636 | +8.4% |
| Equity | 10/15 | €150,598 | €174,176 | +€23,578 | +15.7% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €52,802 | €76,380 | +€23,578 | +44.7% |
| Non-distributable reserves | 130/1 | €4,400 | €4,400 | = | 0.0% |
| Legal reserve | 130 | €4,400 | €4,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,578 | €5,578 | = | 0.0% |
| Distributable reserves | 133 | €42,825 | €66,402 | +€23,578 | +55.1% |
| Profit (loss) carried forward | 14 | -€26,151 | -€26,151 | = | 0.0% |
| Amounts payable | 17/49 | €71,210 | €66,269 | -€4,941 | -6.9% |
| Amounts payable within one year | 42/48 | €67,494 | €59,360 | -€8,134 | -12.1% |
| Trade debts | 44 | €455 | €1,201 | +€746 | +164.0% |
| Suppliers | 440/4 | €455 | €1,201 | +€746 | +164.0% |
| Taxes, remuneration and social security | 45 | €2,922 | €3,308 | +€386 | +13.2% |
| Taxes | 450/3 | €2,922 | €3,308 | +€386 | +13.2% |
| Other amounts payable | 47/48 | €64,117 | €54,852 | -€9,266 | -14.5% |
| Accrued charges and deferred income | 492/3 | €3,716 | €6,909 | +€3,193 | +85.9% |
| Non-recurring operating income | 76A | €0 | €8,224 | +€8,224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,505 | €40,845 | +€2,340 | +6.1% |
| Other operating charges | 640/8 | €4,970 | €4,933 | -€37 | -0.7% |
| Gross operating margin | 9900 | €65,418 | €73,210 | +€7,792 | +11.9% |
| Operating profit (loss) | 9901 | €21,944 | €27,433 | +€5,489 | +25.0% |
| Financial income | 75/76B | €105 | €10,095 | +€9,990 | +9532.7% |
| Recurring financial income | 75 | €105 | €10,095 | +€9,990 | +9532.7% |
| Financial charges | 65/66B | €3,189 | €3,627 | +€437 | +13.7% |
| Recurring financial charges | 65 | €3,189 | €3,627 | +€437 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €18,860 | €33,901 | +€15,041 | +79.8% |
| Income taxes | 67/77 | €6,169 | €10,324 | +€4,155 | +67.3% |
| Profit (loss) for the period | 9904 | €12,691 | €23,578 | +€10,887 | +85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,691 | €23,578 | +€10,887 | +85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.