Fructus Holding: 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.
Fructus Holding
Largest movements
- Current investments -€6.4m
no longer reported in 2025 (was €6.4m)
- Cash +€816,135
up €816,135 (+4,978%), from €16,396 to €832,531
mainly Current investments (+€6.4m) and Deferred charges and accrued income (+€636,625)
- Deferred charges and accrued income -€636,625
no longer reported in 2025 (was €636,625)
- Other debts -€6.6m
no longer reported in 2025 (was €6.6m)
- Profit (loss) carried forward +€248,190
up €248,190 (+83.6%), from €296,872 to €545,062
- Tax, wage and social debts +€107,036
up €107,036 (+138%), from €77,320 to €184,355
- Financial income -€108,395
down €108,395 (-15.6%), from €695,683 to €587,288
- Taxes +€14,774
up €14,774 (+16.0%), from €92,291 to €107,065
- Financial charges -€9,141
down €9,141 (-3.9%), from €236,021 to €226,880
- Purchases and services -€3,484
no longer reported in 2025 (was €3,484)
- Other operating charges +€2,650
up €2,650 (+684%), from €387 to €3,037
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 | €7,073,637 | €832,531 | -€6.2m | -88.2% |
| Current assets | 29/58 | €7,073,637 | €832,531 | -€6.2m | -88.2% |
| Amounts receivable within one year | 40/41 | €1,949 | - | -€1,949 | |
| Other amounts receivable | 41 | €1,949 | - | -€1,949 | |
| Current investments | 50/53 | €6,418,667 | - | -€6.4m | |
| Cash at bank and in hand | 54/58 | €16,396 | €832,531 | +€816,135 | +4,978% |
| Deferred charges and accrued income | 490/1 | €636,625 | - | -€636,625 | |
| Total equity and liabilities | 10/49 | €7,073,637 | €832,531 | -€6.2m | -88.2% |
| Equity | 10/15 | €396,872 | €645,062 | +€248,190 | +62.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Profit (loss) carried forward | 14 | €296,872 | €545,062 | +€248,190 | +83.6% |
| Amounts payable | 17/49 | €6,676,766 | €187,469 | -€6.5m | -97.2% |
| Amounts payable within one year | 42/48 | €6,676,766 | €185,354 | -€6.5m | -97.2% |
| Trade debts | 44 | €1,113 | €998 | -€115 | -10.3% |
| Suppliers | 440/4 | €1,113 | €998 | -€115 | -10.3% |
| Taxes, remuneration and social security | 45 | €77,320 | €184,355 | +€107,036 | +138% |
| Taxes | 450/3 | €77,320 | €184,355 | +€107,036 | +138% |
| Other amounts payable | 47/48 | €6,598,333 | - | -€6.6m | |
| Accrued charges and deferred income | 492/3 | - | €2,115 | +€2,115 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,484 | - | -€3,484 | |
| Other operating charges | 640/8 | €387 | €3,037 | +€2,650 | +684% |
| Gross operating margin | 9900 | -€3,484 | -€2,115 | +€1,369 | +39.3% |
| Operating profit (loss) | 9901 | -€3,871 | -€5,152 | -€1,281 | -33.1% |
| Financial income | 75/76B | €695,683 | €587,288 | -€108,395 | -15.6% |
| Recurring financial income | 75 | €695,683 | €587,288 | -€108,395 | -15.6% |
| Financial charges | 65/66B | €236,021 | €226,880 | -€9,141 | -3.9% |
| Recurring financial charges | 65 | €236,021 | €226,880 | -€9,141 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €455,790 | €355,255 | -€100,535 | -22.1% |
| Income taxes | 67/77 | €92,291 | €107,065 | +€14,774 | +16.0% |
| Profit (loss) for the period | 9904 | €363,499 | €248,190 | -€115,309 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €363,499 | €248,190 | -€115,309 | -31.7% |
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 14 October 2026 via checked.be.