FRUITCAKE: what changed
Two fiscal 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.
FRUITCAKE
Largest movements
- Cash +€229,440
up €229,440 (+64.0%), from €358,741 to €588,180
mainly Receivables within one year (+€208,680) and Net result for the year (+€85,933)
- Receivables within one year -€208,680
down €208,680 (-37.3%), from €558,986 to €350,306
of which Other amounts receivable: -€228,578
- Reserves +€85,933
up €85,933 (+9.7%), from €889,895 to €975,828
of which Distributable reserves: +€85,933
- Debts after one year -€75,040
down €75,040 (-9.6%), from €780,655 to €705,615
- Tax, wage and social debts +€37,532
up €37,532 (+161.2%), from €23,284 to €60,817
of which Taxes: +€37,532
- Gross operating margin +€121,137
up €121,137 (+107.2%), from €112,976 to €234,113
- Taxes +€46,871
up €46,871 (+1001.0%), from €4,683 to €51,554
- Depreciation -€7,055
down €7,055 (-7.7%), from €92,060 to €85,004
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 | €2,850,895 | €2,876,899 | +€26,004 | +0.9% |
| Fixed assets | 21/28 | €1,671,719 | €1,677,908 | +€6,189 | +0.4% |
| Intangible fixed assets | 21 | €23,831 | €12,679 | -€11,152 | -46.8% |
| Tangible fixed assets | 22/27 | €1,067,276 | €1,084,617 | +€17,341 | +1.6% |
| Land and buildings | 22 | €981,531 | €955,121 | -€26,410 | -2.7% |
| Plant, machinery and equipment | 23 | €11,273 | €42,258 | +€30,984 | +274.8% |
| Furniture and vehicles | 24 | €53,243 | €83,094 | +€29,851 | +56.1% |
| Other tangible fixed assets | 26 | €4,937 | €4,144 | -€792 | -16.0% |
| Assets under construction and advance payments | 27 | €16,293 | - | -€16,293 | |
| Financial fixed assets | 28 | €580,612 | €580,612 | = | 0.0% |
| Current assets | 29/58 | €1,179,176 | €1,198,991 | +€19,815 | +1.7% |
| Amounts receivable after more than one year | 29 | €250,000 | €250,000 | = | 0.0% |
| Trade receivables | 290 | €250,000 | €250,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €558,986 | €350,306 | -€208,680 | -37.3% |
| Trade receivables | 40 | €22,549 | €42,447 | +€19,898 | +88.2% |
| Other amounts receivable | 41 | €536,438 | €307,860 | -€228,578 | -42.6% |
| Cash at bank and in hand | 54/58 | €358,741 | €588,180 | +€229,440 | +64.0% |
| Deferred charges and accrued income | 490/1 | €11,449 | €10,505 | -€944 | -8.2% |
| Total equity and liabilities | 10/49 | €2,850,895 | €2,876,899 | +€26,004 | +0.9% |
| Equity | 10/15 | €1,949,495 | €2,035,428 | +€85,933 | +4.4% |
| Contributions | 10/11 | €1,059,600 | €1,059,600 | = | 0.0% |
| Reserves | 13 | €889,895 | €975,828 | +€85,933 | +9.7% |
| Non-distributable reserves | 130/1 | €29,388 | €29,388 | = | 0.0% |
| Reserves not available under the articles | 1311 | €29,388 | €29,388 | = | 0.0% |
| Distributable reserves | 133 | €860,507 | €946,439 | +€85,933 | +10.0% |
| Amounts payable | 17/49 | €901,400 | €841,471 | -€59,928 | -6.6% |
| Amounts payable after more than one year | 17 | €780,655 | €705,615 | -€75,040 | -9.6% |
| Financial debts | 170/4 | €780,655 | €705,615 | -€75,040 | -9.6% |
| Amounts payable within one year | 42/48 | €120,724 | €135,856 | +€15,132 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €74,245 | €75,040 | +€794 | +1.1% |
| Trade debts | 44 | €1,815 | - | -€1,815 | |
| Suppliers | 440/4 | €1,815 | - | -€1,815 | |
| Taxes, remuneration and social security | 45 | €23,284 | €60,817 | +€37,532 | +161.2% |
| Taxes | 450/3 | €21,534 | €59,067 | +€37,532 | +174.3% |
| Remuneration and social security | 454/9 | €1,750 | €1,750 | = | 0.0% |
| Other amounts payable | 47/48 | €21,379 | - | -€21,379 | |
| Accrued charges and deferred income | 492/3 | €21 | - | -€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,060 | €85,004 | -€7,055 | -7.7% |
| Other operating charges | 640/8 | €1,009 | €3,006 | +€1,997 | +198.0% |
| Non-recurring operating charges | 66A | €1,756 | - | -€1,756 | |
| Gross operating margin | 9900 | €112,976 | €234,113 | +€121,137 | +107.2% |
| Operating profit (loss) | 9901 | €18,151 | €146,103 | +€127,951 | +704.9% |
| Financial income | 75/76B | €757 | €825 | +€68 | +9.0% |
| Recurring financial income | 75 | €757 | €825 | +€68 | +9.0% |
| Financial charges | 65/66B | €10,081 | €9,441 | -€640 | -6.4% |
| Recurring financial charges | 65 | €10,081 | €9,441 | -€640 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €8,827 | €137,486 | +€128,660 | +1457.6% |
| Income taxes | 67/77 | €4,683 | €51,554 | +€46,871 | +1001.0% |
| Profit (loss) for the period | 9904 | €4,144 | €85,933 | +€81,788 | +1973.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,144 | €85,933 | +€81,788 | +1973.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.