FRUIT QC & more: 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 QC & more"
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash +€44,678
up €44,678 (+29.7%), from €150,430 to €195,108
mainly Net result for the year (+€114,090) and Depreciation (+€33,445)
- Tangible fixed assets -€41,481
down €41,481 (-6.8%), from €607,762 to €566,281
of which Land and buildings: -€76,538
- Receivables within one year +€10,506
up €10,506 (+58.7%), from €17,908 to €28,414
of which Trade receivables: +€10,512
- Profit (loss) carried forward +€63,570
up €63,570 (+14.7%), from €433,491 to €497,062
- Reserves +€50,520
new in 2025: €50,520
- Depreciation -€4,841
down €4,841 (-12.6%), from €38,286 to €33,445
- Financial income +€4,699
up €4,699 (+1,174,860%), from €0 to €4,700
- Gross operating margin -€4,527
down €4,527 (-2.4%), from €185,415 to €180,888
- Taxes -€2,007
down €2,007 (-6.0%), from €33,412 to €31,405
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 | €776,099 | €889,803 | +€113,703 | +14.7% |
| Fixed assets | 21/28 | €607,762 | €566,281 | -€41,481 | -6.8% |
| Tangible fixed assets | 22/27 | €607,762 | €566,281 | -€41,481 | -6.8% |
| Land and buildings | 22 | €570,731 | €494,194 | -€76,538 | -13.4% |
| Plant, machinery and equipment | 23 | - | €46,418 | +€46,418 | |
| Furniture and vehicles | 24 | €37,030 | €25,669 | -€11,361 | -30.7% |
| Current assets | 29/58 | €168,338 | €323,522 | +€155,185 | +92.2% |
| Amounts receivable within one year | 40/41 | €17,908 | €28,414 | +€10,506 | +58.7% |
| Trade receivables | 40 | €17,711 | €28,222 | +€10,512 | +59.4% |
| Other amounts receivable | 41 | €198 | €192 | -€6 | -2.8% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €150,430 | €195,108 | +€44,678 | +29.7% |
| Total equity and liabilities | 10/49 | €776,099 | €889,803 | +€113,703 | +14.7% |
| Equity | 10/15 | €708,491 | €822,582 | +€114,090 | +16.1% |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Reserves | 13 | - | €50,520 | +€50,520 | |
| Tax-exempt reserves | 132 | - | €50,520 | +€50,520 | |
| Profit (loss) carried forward | 14 | €433,491 | €497,062 | +€63,570 | +14.7% |
| Amounts payable | 17/49 | €67,608 | €67,221 | -€387 | -0.6% |
| Amounts payable after more than one year | 17 | €18,773 | €10,285 | -€8,488 | -45.2% |
| Financial debts | 170/4 | €18,773 | €10,285 | -€8,488 | -45.2% |
| Amounts payable within one year | 42/48 | €48,835 | €48,405 | -€430 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €8,197 | €8,488 | +€291 | +3.6% |
| Trade debts | 44 | €366 | €2,829 | +€2,463 | +673% |
| Suppliers | 440/4 | €366 | €2,829 | +€2,463 | +673% |
| Taxes, remuneration and social security | 45 | €21,457 | €17,668 | -€3,789 | -17.7% |
| Taxes | 450/3 | €20,582 | €17,668 | -€2,914 | -14.2% |
| Remuneration and social security | 454/9 | €875 | - | -€875 | |
| Other amounts payable | 47/48 | €18,815 | €19,420 | +€605 | +3.2% |
| Accrued charges and deferred income | 492/3 | - | €8,531 | +€8,531 | |
| Non-recurring operating income | 76A | - | €57,659 | +€57,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,286 | €33,445 | -€4,841 | -12.6% |
| Other operating charges | 640/8 | €3,686 | €4,972 | +€1,286 | +34.9% |
| Gross operating margin | 9900 | €185,415 | €180,888 | -€4,527 | -2.4% |
| Operating profit (loss) | 9901 | €143,443 | €142,471 | -€972 | -0.7% |
| Financial income | 75/76B | €0 | €4,700 | +€4,699 | +1,174,860% |
| Recurring financial income | 75 | €0 | €4,700 | +€4,699 | +1,174,860% |
| Financial charges | 65/66B | €1,853 | €1,676 | -€177 | -9.5% |
| Recurring financial charges | 65 | €1,853 | €1,676 | -€177 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €141,591 | €145,495 | +€3,904 | +2.8% |
| Income taxes | 67/77 | €33,412 | €31,405 | -€2,007 | -6.0% |
| Profit (loss) for the period | 9904 | €108,179 | €114,090 | +€5,911 | +5.5% |
| Transfer to tax-exempt reserves | 689 | - | €50,520 | +€50,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €108,179 | €63,570 | -€44,609 | -41.2% |
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 30 October 2026 via checked.be.