FRUITBOETIEK: 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.
FRUITBOETIEK
Largest movements
- Tangible fixed assets +€72,218
up €72,218 (+19.0%), from €380,000 to €452,218
- Cash +€29,295
up €29,295 (+148%), from €19,828 to €49,123
mainly Other debts (+€96,000) and Depreciation (+€23,420)
- Other debts +€96,000
up €96,000 (+192%), from €50,000 to €146,000
- Profit (loss) carried forward +€7,649
up €7,649 (+1.6%), from -€468,760 to -€461,111
- Gross operating margin +€34,751
up €34,751, from -€3,388 to €31,363
- Depreciation +€23,420
new in 2025: €23,420
- Other operating charges -€8,296
down €8,296 (-94.9%), from €8,741 to €444
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 | €400,201 | €504,971 | +€104,770 | +26.2% |
| Fixed assets | 21/28 | €380,000 | €452,218 | +€72,218 | +19.0% |
| Tangible fixed assets | 22/27 | €380,000 | €452,218 | +€72,218 | +19.0% |
| Land and buildings | 22 | €380,000 | €452,218 | +€72,218 | +19.0% |
| Current assets | 29/58 | €20,201 | €52,753 | +€32,552 | +161% |
| Amounts receivable within one year | 40/41 | €374 | €3,630 | +€3,257 | +872% |
| Trade receivables | 40 | €74 | €3,630 | +€3,557 | +4,839% |
| Other amounts receivable | 41 | €300 | - | -€300 | |
| Cash at bank and in hand | 54/58 | €19,828 | €49,123 | +€29,295 | +148% |
| Total equity and liabilities | 10/49 | €400,201 | €504,971 | +€104,770 | +26.2% |
| Equity | 10/15 | €349,440 | €357,089 | +€7,649 | +2.2% |
| Contributions | 10/11 | €812,000 | €812,000 | = | 0.0% |
| Capital | 10 | €812,000 | €812,000 | = | 0.0% |
| Issued capital | 100 | €812,000 | €812,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€468,760 | -€461,111 | +€7,649 | +1.6% |
| Amounts payable | 17/49 | €50,761 | €147,882 | +€97,121 | +191% |
| Amounts payable within one year | 42/48 | €50,761 | €147,882 | +€97,121 | +191% |
| Trade debts | 44 | €761 | - | -€761 | |
| Suppliers | 440/4 | €761 | - | -€761 | |
| Taxes, remuneration and social security | 45 | - | €1,882 | +€1,882 | |
| Taxes | 450/3 | - | €1,882 | +€1,882 | |
| Other amounts payable | 47/48 | €50,000 | €146,000 | +€96,000 | +192% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23,420 | +€23,420 | |
| Other operating charges | 640/8 | €8,741 | €444 | -€8,296 | -94.9% |
| Gross operating margin | 9900 | -€3,388 | €31,363 | +€34,751 | |
| Operating profit (loss) | 9901 | -€12,128 | €7,499 | +€19,628 | |
| Financial income | 75/76B | €0 | €300 | +€300 | +428,471% |
| Recurring financial income | 75 | €0 | €300 | +€300 | +428,471% |
| Non-recurring financial income | 76B | - | €300 | +€300 | |
| Financial charges | 65/66B | €74 | €150 | +€77 | +105% |
| Recurring financial charges | 65 | €74 | €150 | +€77 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€12,202 | €7,649 | +€19,851 | |
| Profit (loss) for the period | 9904 | -€12,202 | €7,649 | +€19,851 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,202 | €7,649 | +€19,851 |
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 18 October 2026 via checked.be.