Fruit Company: 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 Company
Largest movements
- Current investments +€29,967
up €29,967 (+90.5%), from €33,121 to €63,088
- Receivables within one year -€19,120
down €19,120 (-95.1%), from €20,096 to €976
of which Trade receivables: -€18,005
- Cash -€10,174
down €10,174 (-27.5%), from €36,967 to €26,793
mainly Current investments (-€29,967) and Net result for the year (-€9,460)
- Debts within one year +€10,135
up €10,135 (+20.6%), from €49,314 to €59,449
- Profit (loss) carried forward -€9,460
down €9,460 (-23.1%), from €40,870 to €31,410
- Gross operating margin -€11,660
down €11,660, from €1,215 to -€10,445
- Financial income -€8,223
down €8,223 (-78.5%), from €10,480 to €2,257
- Staff costs -€426
down €426 (-69.1%), from €617 to €191
- Depreciation -€324
no longer reported in 2023 (was €324)
- Taxes +€280
up €280 (+70.5%), from €397 to €677
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,184 | €90,858 | +€674 | +0.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €90,184 | €90,858 | +€674 | +0.7% |
| Amounts receivable within one year | 40/41 | €20,096 | €976 | -€19,120 | -95.1% |
| Trade receivables | 40 | €18,255 | €250 | -€18,005 | -98.6% |
| Other amounts receivable | 41 | €1,841 | €726 | -€1,115 | -60.6% |
| Current investments | 50/53 | €33,121 | €63,088 | +€29,967 | +90.5% |
| Cash at bank and in hand | 54/58 | €36,967 | €26,793 | -€10,174 | -27.5% |
| Total equity and liabilities | 10/49 | €90,184 | €90,858 | +€674 | +0.7% |
| Equity | 10/15 | €40,870 | €31,410 | -€9,460 | -23.1% |
| Profit (loss) carried forward | 14 | €40,870 | €31,410 | -€9,460 | -23.1% |
| Amounts payable | 17/49 | €49,314 | €59,449 | +€10,135 | +20.6% |
| Amounts payable within one year | 42/48 | €49,314 | €59,449 | +€10,135 | +20.6% |
| Trade debts | 44 | €4,476 | €2,852 | -€1,624 | -36.3% |
| Suppliers | 440/4 | €4,476 | €2,852 | -€1,624 | -36.3% |
| Taxes, remuneration and social security | 45 | €15 | - | -€15 | |
| Taxes | 450/3 | €15 | - | -€15 | |
| Remuneration, social security and pensions | 62 | €617 | €191 | -€426 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €324 | - | -€324 | |
| Other operating charges | 640/8 | - | €14 | +€14 | |
| Gross operating margin | 9900 | €1,215 | -€10,445 | -€11,660 | |
| Operating profit (loss) | 9901 | €274 | -€10,649 | -€10,923 | |
| Financial income | 75/76B | €10,480 | €2,257 | -€8,223 | -78.5% |
| Recurring financial income | 75 | €10,480 | €2,257 | -€8,223 | -78.5% |
| Financial charges | 65/66B | €304 | €391 | +€87 | +28.5% |
| Recurring financial charges | 65 | €304 | €391 | +€87 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €10,450 | -€8,783 | -€19,233 | |
| Income taxes | 67/77 | €397 | €677 | +€280 | +70.5% |
| Profit (loss) for the period | 9904 | €10,053 | -€9,460 | -€19,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,053 | -€9,460 | -€19,513 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.