FRUCTUS JUICE: 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 JUICE
Largest movements
- Receivables within one year +€38,567
up €38,567 (+181.4%), from €21,256 to €59,823
of which Trade receivables: +€35,288
- Tangible fixed assets -€31,193
down €31,193 (-26.0%), from €119,945 to €88,752
of which Plant, machinery and equipment: -€30,579
- Stocks and contracts +€30,077
up €30,077 (+16.0%), from €188,431 to €218,509
- Intangible fixed assets -€13,033
down €13,033 (-14.1%), from €92,284 to €79,251
- Cash -€4,731
down €4,731 (-46.2%), from €10,235 to €5,503
mainly Debts after one year (-€74,076) and Receivables within one year (-€38,567)
- Trade debts +€76,269
up €76,269 (+160.5%), from €47,513 to €123,782
- Debts after one year -€74,076
down €74,076 (-30.3%), from €244,516 to €170,440
- Other debts +€13,056
up €13,056 (+31.9%), from €40,981 to €54,037
- Profit (loss) carried forward +€9,575
up €9,575 (+54.8%), from -€17,474 to -€7,899
- Tax, wage and social debts -€7,057
down €7,057 (-62.5%), from €11,284 to €4,227
- Other operating charges +€30,708
up €30,708 (+252.0%), from €12,187 to €42,895
- Gross operating margin +€29,140
up €29,140 (+38.8%), from €75,149 to €104,290
- Staff costs -€13,807
down €13,807, from €12,999 to -€808
- Taxes -€3,819
down €3,819, from €0 to -€3,819
- Depreciation +€1,301
up €1,301 (+2.6%), from €49,776 to €51,076
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,464 | €451,837 | +€19,373 | +4.5% |
| Fixed assets | 21/28 | €212,228 | €168,002 | -€44,226 | -20.8% |
| Intangible fixed assets | 21 | €92,284 | €79,251 | -€13,033 | -14.1% |
| Tangible fixed assets | 22/27 | €119,945 | €88,752 | -€31,193 | -26.0% |
| Plant, machinery and equipment | 23 | €118,715 | €88,137 | -€30,579 | -25.8% |
| Furniture and vehicles | 24 | €1,230 | €615 | -€615 | -50.0% |
| Current assets | 29/58 | €220,236 | €283,835 | +€63,599 | +28.9% |
| Stocks and contracts in progress | 3 | €188,431 | €218,509 | +€30,077 | +16.0% |
| Stocks | 30/36 | €188,431 | €218,509 | +€30,077 | +16.0% |
| Amounts receivable within one year | 40/41 | €21,256 | €59,823 | +€38,567 | +181.4% |
| Trade receivables | 40 | €14,408 | €49,696 | +€35,288 | +244.9% |
| Other amounts receivable | 41 | €6,849 | €10,127 | +€3,278 | +47.9% |
| Cash at bank and in hand | 54/58 | €10,235 | €5,503 | -€4,731 | -46.2% |
| Deferred charges and accrued income | 490/1 | €313 | €0 | -€313 | -100.0% |
| Total equity and liabilities | 10/49 | €432,464 | €451,837 | +€19,373 | +4.5% |
| Equity | 10/15 | €14,743 | €24,318 | +€9,575 | +64.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €28,217 | €28,217 | = | 0.0% |
| Distributable reserves | 133 | €28,217 | €28,217 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,474 | -€7,899 | +€9,575 | +54.8% |
| Amounts payable | 17/49 | €417,721 | €427,519 | +€9,798 | +2.3% |
| Amounts payable after more than one year | 17 | €244,516 | €170,440 | -€74,076 | -30.3% |
| Financial debts | 170/4 | €244,516 | €170,440 | -€74,076 | -30.3% |
| Amounts payable within one year | 42/48 | €173,205 | €256,533 | +€83,328 | +48.1% |
| Current portion of amounts payable after more than one year | 42 | €73,427 | €74,076 | +€649 | +0.9% |
| Trade debts | 44 | €47,513 | €123,782 | +€76,269 | +160.5% |
| Suppliers | 440/4 | €47,513 | €123,782 | +€76,269 | +160.5% |
| Advances received on contracts in progress | 46 | €0 | €410 | +€410 | |
| Taxes, remuneration and social security | 45 | €11,284 | €4,227 | -€7,057 | -62.5% |
| Taxes | 450/3 | €11,284 | €4,227 | -€7,057 | -62.5% |
| Other amounts payable | 47/48 | €40,981 | €54,037 | +€13,056 | +31.9% |
| Accrued charges and deferred income | 492/3 | - | €546 | +€546 | |
| Remuneration, social security and pensions | 62 | €12,999 | -€808 | -€13,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,776 | €51,076 | +€1,301 | +2.6% |
| Other operating charges | 640/8 | €12,187 | €42,895 | +€30,708 | +252.0% |
| Gross operating margin | 9900 | €75,149 | €104,290 | +€29,140 | +38.8% |
| Operating profit (loss) | 9901 | €188 | €11,127 | +€10,939 | +5816.7% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100.0% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100.0% |
| Financial charges | 65/66B | €6,388 | €5,371 | -€1,017 | -15.9% |
| Recurring financial charges | 65 | €6,388 | €5,371 | -€1,017 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,177 | €5,756 | +€11,933 | |
| Income taxes | 67/77 | €0 | -€3,819 | -€3,819 | |
| Profit (loss) for the period | 9904 | -€6,177 | €9,575 | +€15,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,177 | €9,575 | +€15,752 |
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 7 October 2026 via checked.be.