FRUIT & Co: 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.
FRUIT & Co
Largest movements
- Receivables within one year +€45,875
up €45,875 (+68.1%), from €67,368 to €113,243
of which Other amounts receivable: +€32,866
- Receivables after one year -€35,707
down €35,707 (-36.1%), from €98,958 to €63,251
- Cash -€34,982
down €34,982 (-32.5%), from €107,702 to €72,719
mainly Receivables within one year (-€45,875) and Accrued charges and deferred income (-€22,193)
- Accrued charges and deferred income -€22,193
down €22,193 (-93.7%), from €23,693 to €1,500
- Taxes +€2,200
up €2,200, from -€503 to €1,698
- Other operating charges -€1,923
down €1,923 (-63.2%), from €3,041 to €1,118
- Gross operating margin -€1,691
down €1,691 (-45.0%), from €3,760 to €2,070
- Financial income +€649
up €649 (+337.0%), from €193 to €842
- Depreciation +€216
up €216 (+12.0%), from €1,792 to €2,007
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 | €283,509 | €255,686 | -€27,823 | -9.8% |
| Fixed assets | 21/28 | €7,814 | €6,353 | -€1,460 | -18.7% |
| Tangible fixed assets | 22/27 | €6,546 | €5,085 | -€1,460 | -22.3% |
| Furniture and vehicles | 24 | €6,546 | €5,085 | -€1,460 | -22.3% |
| Financial fixed assets | 28 | €1,268 | €1,268 | = | 0.0% |
| Current assets | 29/58 | €275,695 | €249,333 | -€26,363 | -9.6% |
| Amounts receivable after more than one year | 29 | €98,958 | €63,251 | -€35,707 | -36.1% |
| Other amounts receivable | 291 | €98,958 | €63,251 | -€35,707 | -36.1% |
| Amounts receivable within one year | 40/41 | €67,368 | €113,243 | +€45,875 | +68.1% |
| Trade receivables | 40 | €49,526 | €62,534 | +€13,009 | +26.3% |
| Other amounts receivable | 41 | €17,842 | €50,708 | +€32,866 | +184.2% |
| Cash at bank and in hand | 54/58 | €107,702 | €72,719 | -€34,982 | -32.5% |
| Deferred charges and accrued income | 490/1 | €1,667 | €119 | -€1,548 | -92.9% |
| Total equity and liabilities | 10/49 | €283,509 | €255,686 | -€27,823 | -9.8% |
| Equity | 10/15 | €241,062 | €238,833 | -€2,229 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €227,860 | €227,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €226,000 | €226,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,398 | -€7,627 | -€2,229 | -41.3% |
| Provisions and deferred taxes | 16 | €3,120 | €3,120 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,120 | €3,120 | = | 0.0% |
| Other liabilities and charges | 164/5 | €3,120 | €3,120 | = | 0.0% |
| Amounts payable | 17/49 | €39,327 | €13,733 | -€25,594 | -65.1% |
| Amounts payable within one year | 42/48 | €15,634 | €12,233 | -€3,401 | -21.8% |
| Trade debts | 44 | €12,903 | €10,190 | -€2,712 | -21.0% |
| Suppliers | 440/4 | €12,903 | €10,190 | -€2,712 | -21.0% |
| Taxes, remuneration and social security | 45 | €2,531 | €1,842 | -€689 | -27.2% |
| Taxes | 450/3 | €2,531 | €1,842 | -€689 | -27.2% |
| Other amounts payable | 47/48 | €200 | €200 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €23,693 | €1,500 | -€22,193 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €2,007 | +€216 | +12.0% |
| Other operating charges | 640/8 | €3,041 | €1,118 | -€1,923 | -63.2% |
| Gross operating margin | 9900 | €3,760 | €2,070 | -€1,691 | -45.0% |
| Operating profit (loss) | 9901 | -€1,073 | -€1,056 | +€17 | +1.6% |
| Financial income | 75/76B | €193 | €842 | +€649 | +337.0% |
| Recurring financial income | 75 | €193 | €842 | +€649 | +337.0% |
| Financial charges | 65/66B | €130 | €317 | +€187 | +144.2% |
| Recurring financial charges | 65 | €130 | €317 | +€187 | +144.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,010 | -€531 | +€479 | +47.4% |
| Income taxes | 67/77 | -€503 | €1,698 | +€2,200 | |
| Profit (loss) for the period | 9904 | -€507 | -€2,229 | -€1,722 | -339.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€507 | -€2,229 | -€1,722 | -339.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.