FRUITDAS: 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.
FRUITDAS
Largest movements
- Cash -€3,933
down €3,933 (-26.7%), from €14,708 to €10,775
mainly Current portion of long-term debt (-€11,866) and Trade debts (-€10,740)
- Stocks and contracts +€2,387
up €2,387 (+9.6%), from €24,802 to €27,188
- Tangible fixed assets -€1,826
down €1,826 (-3.2%), from €56,251 to €54,424
of which Plant, machinery and equipment: -€2,631
- Receivables within one year +€1,650
up €1,650 (+21.7%), from €7,591 to €9,241
of which Other amounts receivable: +€859
- Debts after one year +€28,494
up €28,494 (+60.0%), from €47,458 to €75,951
- Current portion of long-term debt -€11,866
no longer reported in 2025 (was €11,866)
- Trade debts -€10,740
down €10,740 (-79.6%), from €13,485 to €2,746
- Profit (loss) carried forward -€3,856
down €3,856 (-51.6%), from -€7,467 to -€11,323
- Tax, wage and social debts -€2,862
down €2,862 (-96.0%), from €2,981 to €119
- Gross operating margin +€5,822
up €5,822 (+228%), from €2,551 to €8,373
- Other operating charges -€2,095
down €2,095 (-83.0%), from €2,524 to €429
- Financial charges +€763
up €763 (+188%), from €407 to €1,169
- Depreciation +€430
up €430 (+4.5%), from €9,524 to €9,954
- Staff costs -€166
down €166 (-19.3%), from €863 to €697
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 | €103,601 | €101,879 | -€1,722 | -1.7% |
| Fixed assets | 21/28 | €56,501 | €54,674 | -€1,826 | -3.2% |
| Tangible fixed assets | 22/27 | €56,251 | €54,424 | -€1,826 | -3.2% |
| Land and buildings | 22 | €8,964 | €9,769 | +€805 | +9.0% |
| Plant, machinery and equipment | 23 | €47,286 | €44,655 | -€2,631 | -5.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €47,100 | €47,204 | +€104 | +0.2% |
| Stocks and contracts in progress | 3 | €24,802 | €27,188 | +€2,387 | +9.6% |
| Stocks | 30/36 | €24,802 | €27,188 | +€2,387 | +9.6% |
| Amounts receivable within one year | 40/41 | €7,591 | €9,241 | +€1,650 | +21.7% |
| Trade receivables | 40 | €4,225 | €5,017 | +€791 | +18.7% |
| Other amounts receivable | 41 | €3,365 | €4,224 | +€859 | +25.5% |
| Cash at bank and in hand | 54/58 | €14,708 | €10,775 | -€3,933 | -26.7% |
| Total equity and liabilities | 10/49 | €103,601 | €101,879 | -€1,722 | -1.7% |
| Equity | 10/15 | €11,133 | €7,277 | -€3,856 | -34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,467 | -€11,323 | -€3,856 | -51.6% |
| Amounts payable | 17/49 | €92,468 | €94,602 | +€2,134 | +2.3% |
| Amounts payable after more than one year | 17 | €47,458 | €75,951 | +€28,494 | +60.0% |
| Financial debts | 170/4 | €47,458 | €75,951 | +€28,494 | +60.0% |
| Amounts payable within one year | 42/48 | €45,010 | €18,650 | -€26,360 | -58.6% |
| Current portion of amounts payable after more than one year | 42 | €11,866 | - | -€11,866 | |
| Trade debts | 44 | €13,485 | €2,746 | -€10,740 | -79.6% |
| Suppliers | 440/4 | €13,485 | €2,746 | -€10,740 | -79.6% |
| Taxes, remuneration and social security | 45 | €2,981 | €119 | -€2,862 | -96.0% |
| Taxes | 450/3 | €2,981 | €119 | -€2,862 | -96.0% |
| Other amounts payable | 47/48 | €16,678 | €15,785 | -€892 | -5.4% |
| Non-recurring operating income | 76A | €2,678 | - | -€2,678 | |
| Remuneration, social security and pensions | 62 | €863 | €697 | -€166 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,524 | €9,954 | +€430 | +4.5% |
| Other operating charges | 640/8 | €2,524 | €429 | -€2,095 | -83.0% |
| Gross operating margin | 9900 | €2,551 | €8,373 | +€5,822 | +228% |
| Operating profit (loss) | 9901 | -€10,360 | -€2,707 | +€7,653 | +73.9% |
| Financial income | 75/76B | €55 | €20 | -€35 | -64.2% |
| Recurring financial income | 75 | €55 | €20 | -€35 | -64.2% |
| Financial charges | 65/66B | €407 | €1,169 | +€763 | +188% |
| Recurring financial charges | 65 | €407 | €1,169 | +€763 | +188% |
| Profit (loss) for the period before taxes | 9903 | -€10,712 | -€3,856 | +€6,855 | +64.0% |
| Profit (loss) for the period | 9904 | -€10,712 | -€3,856 | +€6,855 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,712 | -€3,856 | +€6,855 | +64.0% |
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 31 October 2026 via checked.be.