FRUITCO: 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.
FRUITCO
Largest movements
- Tangible fixed assets -€53,734
down €53,734 (-18.6%), from €289,036 to €235,303
of which Other tangible fixed assets: -€31,982
- Cash +€43,648
up €43,648 (+37.7%), from €115,810 to €159,457
mainly Depreciation (+€91,611) and Net result for the year (+€42,587)
- Receivables within one year +€16,627
up €16,627 (+5.9%), from €281,162 to €297,788
of which Other amounts receivable: +€61,408
- Reserves +€42,000
up €42,000 (+26.2%), from €160,499 to €202,499
- Trade debts -€23,737
down €23,737 (-11.8%), from €200,775 to €177,037
- Advances received +€22,433
new in 2025: €22,433
- Debts after one year -€20,652
down €20,652 (-10.6%), from €194,741 to €174,089
- Other debts -€14,740
no longer reported in 2025 (was €14,740)
- Gross operating margin +€27,090
up €27,090 (+5.5%), from €490,814 to €517,904
- Write-downs +€25,225
new in 2025: €25,225
- Depreciation +€7,201
up €7,201 (+8.5%), from €84,410 to €91,611
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 | €767,151 | €776,892 | +€9,741 | +1.3% |
| Fixed assets | 21/28 | €320,710 | €267,163 | -€53,548 | -16.7% |
| Intangible fixed assets | 21 | €4,284 | €3,030 | -€1,254 | -29.3% |
| Tangible fixed assets | 22/27 | €289,036 | €235,303 | -€53,734 | -18.6% |
| Land and buildings | 22 | €28,277 | €21,929 | -€6,348 | -22.5% |
| Plant, machinery and equipment | 23 | €100,186 | €68,481 | -€31,705 | -31.6% |
| Furniture and vehicles | 24 | €46,180 | €62,481 | +€16,301 | +35.3% |
| Other tangible fixed assets | 26 | €114,393 | €82,411 | -€31,982 | -28.0% |
| Financial fixed assets | 28 | €27,390 | €28,830 | +€1,440 | +5.3% |
| Current assets | 29/58 | €446,441 | €509,729 | +€63,288 | +14.2% |
| Stocks and contracts in progress | 3 | €35,419 | €41,649 | +€6,230 | +17.6% |
| Stocks | 30/36 | €35,419 | €41,649 | +€6,230 | +17.6% |
| Amounts receivable within one year | 40/41 | €281,162 | €297,788 | +€16,627 | +5.9% |
| Trade receivables | 40 | €251,200 | €206,418 | -€44,781 | -17.8% |
| Other amounts receivable | 41 | €29,962 | €91,370 | +€61,408 | +205.0% |
| Cash at bank and in hand | 54/58 | €115,810 | €159,457 | +€43,648 | +37.7% |
| Deferred charges and accrued income | 490/1 | €14,051 | €10,835 | -€3,216 | -22.9% |
| Total equity and liabilities | 10/49 | €767,151 | €776,892 | +€9,741 | +1.3% |
| Equity | 10/15 | €254,911 | €297,498 | +€42,587 | +16.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €160,499 | €202,499 | +€42,000 | +26.2% |
| Distributable reserves | 133 | €160,499 | €202,499 | +€42,000 | +26.2% |
| Profit (loss) carried forward | 14 | €69,411 | €69,998 | +€587 | +0.8% |
| Amounts payable | 17/49 | €512,240 | €479,394 | -€32,846 | -6.4% |
| Amounts payable after more than one year | 17 | €194,741 | €174,089 | -€20,652 | -10.6% |
| Financial debts | 170/4 | €194,741 | €174,089 | -€20,652 | -10.6% |
| Amounts payable within one year | 42/48 | €317,103 | €305,306 | -€11,798 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €50,604 | €56,935 | +€6,331 | +12.5% |
| Financial debts | 43 | €500 | €500 | = | 0.0% |
| Credit institutions | 430/8 | €500 | €500 | = | 0.0% |
| Trade debts | 44 | €200,775 | €177,037 | -€23,737 | -11.8% |
| Suppliers | 440/4 | €200,775 | €177,037 | -€23,737 | -11.8% |
| Advances received on contracts in progress | 46 | - | €22,433 | +€22,433 | |
| Taxes, remuneration and social security | 45 | €50,485 | €48,400 | -€2,085 | -4.1% |
| Taxes | 450/3 | €19,521 | €14,475 | -€5,046 | -25.8% |
| Remuneration and social security | 454/9 | €30,964 | €33,925 | +€2,961 | +9.6% |
| Other amounts payable | 47/48 | €14,740 | - | -€14,740 | |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Remuneration, social security and pensions | 62 | €320,304 | €323,342 | +€3,038 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,410 | €91,611 | +€7,201 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,225 | +€25,225 | |
| Other operating charges | 640/8 | €4,450 | €6,820 | +€2,370 | +53.2% |
| Gross operating margin | 9900 | €490,814 | €517,904 | +€27,090 | +5.5% |
| Operating profit (loss) | 9901 | €81,650 | €70,907 | -€10,743 | -13.2% |
| Financial income | 75/76B | €126 | €44 | -€83 | -65.3% |
| Recurring financial income | 75 | €126 | €44 | -€83 | -65.3% |
| Financial charges | 65/66B | €14,527 | €10,853 | -€3,674 | -25.3% |
| Recurring financial charges | 65 | €14,527 | €10,853 | -€3,674 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €67,250 | €60,098 | -€7,152 | -10.6% |
| Income taxes | 67/77 | €15,513 | €17,511 | +€1,998 | +12.9% |
| Profit (loss) for the period | 9904 | €51,737 | €42,587 | -€9,150 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,737 | €42,587 | -€9,150 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.