FRUIT LAYER: 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 LAYER
Largest movements
- Receivables within one year +€173,315
up €173,315 (+23.1%), from €748,975 to €922,290
of which Trade receivables: +€195,034
- Intangible fixed assets +€90,701
up €90,701 (+57.1%), from €158,743 to €249,445
- Stocks and contracts +€88,676
up €88,676 (+25.3%), from €350,651 to €439,327
- Cash +€72,068
up €72,068 (+43.5%), from €165,688 to €237,756
mainly Short-term financial debts (+€358,461) and Contributions, distributions and other (+€250,000)
- Debts after one year -€408,316
down €408,316 (-27.2%), from €1.5m to €1.1m
of which Financial debts: -€262,406
- Short-term financial debts +€358,461
new in 2025: €358,461
- Contributions +€250,000
up €250,000 (+250%), from €100,000 to €350,000
- Trade debts +€137,908
up €137,908 (+27.9%), from €494,094 to €632,002
of which Suppliers: +€141,214
- Current portion of long-term debt +€37,195
up €37,195 (+47.4%), from €78,524 to €115,719
- Financial income +€35,162
up €35,162 (+991%), from €3,550 to €38,712
of which Non-recurring financial income: +€35,000
- Gross operating margin +€25,890
up €25,890 (+9.3%), from €278,461 to €304,351
- Staff costs +€24,951
up €24,951 (+21.4%), from €116,535 to €141,487
- Financial charges +€15,327
up €15,327 (+27.2%), from €56,361 to €71,688
- Depreciation +€15,281
up €15,281 (+15.6%), from €97,650 to €112,930
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 | €2,217,574 | €2,604,766 | +€387,192 | +17.5% |
| Fixed assets | 21/28 | €884,796 | €954,934 | +€70,138 | +7.9% |
| Intangible fixed assets | 21 | €158,743 | €249,445 | +€90,701 | +57.1% |
| Tangible fixed assets | 22/27 | €726,053 | €705,489 | -€20,564 | -2.8% |
| Plant, machinery and equipment | 23 | €679,919 | €670,063 | -€9,856 | -1.4% |
| Furniture and vehicles | 24 | €46,134 | €35,427 | -€10,708 | -23.2% |
| Current assets | 29/58 | €1,332,778 | €1,649,832 | +€317,054 | +23.8% |
| Amounts receivable after more than one year | 29 | €42,917 | €28,894 | -€14,024 | -32.7% |
| Other amounts receivable | 291 | €42,917 | €28,894 | -€14,024 | -32.7% |
| Stocks and contracts in progress | 3 | €350,651 | €439,327 | +€88,676 | +25.3% |
| Stocks | 30/36 | €350,651 | €439,327 | +€88,676 | +25.3% |
| Amounts receivable within one year | 40/41 | €748,975 | €922,290 | +€173,315 | +23.1% |
| Trade receivables | 40 | €700,129 | €895,163 | +€195,034 | +27.9% |
| Other amounts receivable | 41 | €48,846 | €27,127 | -€21,719 | -44.5% |
| Cash at bank and in hand | 54/58 | €165,688 | €237,756 | +€72,068 | +43.5% |
| Deferred charges and accrued income | 490/1 | €24,547 | €21,565 | -€2,982 | -12.1% |
| Total equity and liabilities | 10/49 | €2,217,574 | €2,604,766 | +€387,192 | +17.5% |
| Equity | 10/15 | €129,078 | €386,197 | +€257,119 | +199% |
| Contributions | 10/11 | €100,000 | €350,000 | +€250,000 | +250% |
| Reserves | 13 | €29,078 | €36,197 | +€7,119 | +24.5% |
| Distributable reserves | 133 | €29,078 | €36,197 | +€7,119 | +24.5% |
| Amounts payable | 17/49 | €2,088,495 | €2,218,568 | +€130,073 | +6.2% |
| Amounts payable after more than one year | 17 | €1,502,525 | €1,094,208 | -€408,316 | -27.2% |
| Financial debts | 170/4 | €1,277,661 | €1,015,255 | -€262,406 | -20.5% |
| Other amounts payable | 178/9 | €224,863 | €78,953 | -€145,910 | -64.9% |
| Amounts payable within one year | 42/48 | €580,228 | €1,121,707 | +€541,479 | +93.3% |
| Current portion of amounts payable after more than one year | 42 | €78,524 | €115,719 | +€37,195 | +47.4% |
| Financial debts | 43 | - | €358,461 | +€358,461 | |
| Credit institutions | 430/8 | - | €358,461 | +€358,461 | |
| Trade debts | 44 | €494,094 | €632,002 | +€137,908 | +27.9% |
| Suppliers | 440/4 | €489,969 | €631,183 | +€141,214 | +28.8% |
| Bills of exchange payable | 441 | €4,125 | €819 | -€3,306 | -80.1% |
| Taxes, remuneration and social security | 45 | €7,610 | €15,525 | +€7,914 | +104% |
| Taxes | 450/3 | €969 | €1,088 | +€118 | +12.2% |
| Remuneration and social security | 454/9 | €6,641 | €14,437 | +€7,796 | +117% |
| Accrued charges and deferred income | 492/3 | €5,743 | €2,654 | -€3,089 | -53.8% |
| Remuneration, social security and pensions | 62 | €116,535 | €141,487 | +€24,951 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,650 | €112,930 | +€15,281 | +15.6% |
| Other operating charges | 640/8 | €4,754 | €9,643 | +€4,888 | +103% |
| Gross operating margin | 9900 | €278,461 | €304,351 | +€25,890 | +9.3% |
| Operating profit (loss) | 9901 | €59,522 | €40,291 | -€19,230 | -32.3% |
| Financial income | 75/76B | €3,550 | €38,712 | +€35,162 | +991% |
| Recurring financial income | 75 | €3,550 | €3,712 | +€162 | +4.6% |
| Non-recurring financial income | 76B | - | €35,000 | +€35,000 | |
| Financial charges | 65/66B | €56,361 | €71,688 | +€15,327 | +27.2% |
| Recurring financial charges | 65 | €56,361 | €71,688 | +€15,327 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €6,711 | €7,315 | +€604 | +9.0% |
| Income taxes | 67/77 | €69 | €196 | +€127 | +184% |
| Profit (loss) for the period | 9904 | €6,642 | €7,119 | +€477 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,642 | €7,119 | +€477 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.