FRUIT STASSEN: 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 STASSEN
Largest movements
- Receivables within one year +€188,180
up €188,180 (+358.6%), from €52,473 to €240,653
of which Trade receivables: +€189,333
- Cash +€55,746
up €55,746 (+32442.6%), from €172 to €55,918
mainly Other debts (+€302,414) and Depreciation (+€179,666)
- Other debts +€302,414
up €302,414 (+293.2%), from €103,126 to €405,539
- Debts after one year -€115,278
down €115,278 (-18.0%), from €639,743 to €524,464
- Tax, wage and social debts +€40,767
up €40,767 (+363.5%), from €11,215 to €51,982
of which Taxes: +€40,767
- Accrued charges and deferred income +€24,666
up €24,666 (+527.3%), from €4,677 to €29,343
- Depreciation +€54,404
up €54,404 (+43.4%), from €125,261 to €179,666
- Staff costs -€38,031
down €38,031 (-16.8%), from €226,436 to €188,405
- Gross operating margin +€21,841
up €21,841 (+5.7%), from €381,930 to €403,771
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 | €1,215,441 | €1,468,395 | +€252,955 | +20.8% |
| Fixed assets | 21/28 | €1,156,329 | €1,164,598 | +€8,269 | +0.7% |
| Tangible fixed assets | 22/27 | €971,329 | €979,598 | +€8,269 | +0.9% |
| Land and buildings | 22 | €514,700 | €475,703 | -€38,997 | -7.6% |
| Plant, machinery and equipment | 23 | €166,033 | €142,140 | -€23,893 | -14.4% |
| Furniture and vehicles | 24 | €58,954 | €178,490 | +€119,536 | +202.8% |
| Leasing and similar rights | 25 | €231,642 | €183,265 | -€48,377 | -20.9% |
| Financial fixed assets | 28 | €185,000 | €185,000 | = | 0.0% |
| Current assets | 29/58 | €59,112 | €303,798 | +€244,685 | +413.9% |
| Amounts receivable within one year | 40/41 | €52,473 | €240,653 | +€188,180 | +358.6% |
| Trade receivables | 40 | €40,680 | €230,014 | +€189,333 | +465.4% |
| Other amounts receivable | 41 | €11,793 | €10,640 | -€1,153 | -9.8% |
| Cash at bank and in hand | 54/58 | €172 | €55,918 | +€55,746 | +32442.6% |
| Deferred charges and accrued income | 490/1 | €6,467 | €7,226 | +€759 | +11.7% |
| Total equity and liabilities | 10/49 | €1,215,441 | €1,468,395 | +€252,955 | +20.8% |
| Equity | 10/15 | €281,393 | €283,433 | +€2,040 | +0.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €206,393 | €208,433 | +€2,040 | +1.0% |
| Tax-exempt reserves | 132 | €178,170 | €168,868 | -€9,302 | -5.2% |
| Distributable reserves | 133 | €28,223 | €39,566 | +€11,343 | +40.2% |
| Provisions and deferred taxes | 16 | €59,390 | €56,289 | -€3,101 | -5.2% |
| Deferred taxes | 168 | €59,390 | €56,289 | -€3,101 | -5.2% |
| Amounts payable | 17/49 | €874,658 | €1,128,673 | +€254,015 | +29.0% |
| Amounts payable after more than one year | 17 | €639,743 | €524,464 | -€115,278 | -18.0% |
| Financial debts | 170/4 | €639,743 | €524,464 | -€115,278 | -18.0% |
| Amounts payable within one year | 42/48 | €230,238 | €574,865 | +€344,628 | +149.7% |
| Current portion of amounts payable after more than one year | 42 | €112,812 | €115,278 | +€2,466 | +2.2% |
| Trade debts | 44 | €3,085 | €2,066 | -€1,019 | -33.0% |
| Suppliers | 440/4 | €3,085 | €2,066 | -€1,019 | -33.0% |
| Taxes, remuneration and social security | 45 | €11,215 | €51,982 | +€40,767 | +363.5% |
| Taxes | 450/3 | €11,215 | €51,982 | +€40,767 | +363.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,126 | €405,539 | +€302,414 | +293.2% |
| Accrued charges and deferred income | 492/3 | €4,677 | €29,343 | +€24,666 | +527.3% |
| Non-recurring operating income | 76A | €0 | €1,125 | +€1,125 | |
| Remuneration, social security and pensions | 62 | €226,436 | €188,405 | -€38,031 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,261 | €179,666 | +€54,404 | +43.4% |
| Other operating charges | 640/8 | €3,711 | €3,723 | +€12 | +0.3% |
| Gross operating margin | 9900 | €381,930 | €403,771 | +€21,841 | +5.7% |
| Operating profit (loss) | 9901 | €26,521 | €31,978 | +€5,456 | +20.6% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €32,910 | €29,226 | -€3,684 | -11.2% |
| Recurring financial charges | 65 | €32,910 | €29,226 | -€3,684 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,378 | €2,752 | +€9,130 | |
| Transfer from deferred taxes | 780 | €3,101 | €3,101 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €920 | €3,812 | +€2,892 | +314.3% |
| Profit (loss) for the period | 9904 | -€4,198 | €2,040 | +€6,238 | |
| Transfer from tax-exempt reserves | 789 | €9,302 | €9,302 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €5,105 | €11,343 | +€6,238 | +122.2% |
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 12 October 2026 via checked.be.