FRUITNET: 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.
FRUITNET
Largest movements
- Receivables within one year -€87,037
down €87,037 (-87.3%), from €99,750 to €12,713
of which Other amounts receivable: -€88,645
- Cash +€55,644
up €55,644 (+20.1%), from €276,837 to €332,481
mainly Receivables within one year (+€87,037) and Net result for the year (+€25,356)
- Reserves -€20,567
down €20,567 (-8.3%), from €247,580 to €227,013
- Other debts -€7,692
down €7,692 (-14.5%), from €52,951 to €45,260
- Gross operating margin +€12,655
up €12,655 (+19.0%), from €66,732 to €79,387
- Staff costs +€4,215
up €4,215 (+10.9%), from €38,745 to €42,959
- Taxes +€2,580
up €2,580 (+35.2%), from €7,324 to €9,904
- Depreciation -€923
down €923 (-55.3%), from €1,668 to €745
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 | €389,284 | €355,820 | -€33,463 | -8.6% |
| Fixed assets | 21/28 | €1,188 | €443 | -€745 | -62.7% |
| Tangible fixed assets | 22/27 | €1,188 | €443 | -€745 | -62.7% |
| Plant, machinery and equipment | 23 | €1,188 | €443 | -€745 | -62.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €388,096 | €355,377 | -€32,718 | -8.4% |
| Stocks and contracts in progress | 3 | €10,574 | €8,551 | -€2,022 | -19.1% |
| Stocks | 30/36 | €10,574 | €8,551 | -€2,022 | -19.1% |
| Amounts receivable within one year | 40/41 | €99,750 | €12,713 | -€87,037 | -87.3% |
| Trade receivables | 40 | €9,724 | €11,332 | +€1,608 | +16.5% |
| Other amounts receivable | 41 | €90,026 | €1,381 | -€88,645 | -98.5% |
| Current investments | 50/53 | €125 | €125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €276,837 | €332,481 | +€55,644 | +20.1% |
| Deferred charges and accrued income | 490/1 | €810 | €1,507 | +€697 | +86.1% |
| Total equity and liabilities | 10/49 | €389,284 | €355,820 | -€33,463 | -8.6% |
| Equity | 10/15 | €272,369 | €251,803 | -€20,567 | -7.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €247,580 | €227,013 | -€20,567 | -8.3% |
| Distributable reserves | 133 | €247,580 | €227,013 | -€20,567 | -8.3% |
| Amounts payable | 17/49 | €116,915 | €104,018 | -€12,897 | -11.0% |
| Amounts payable within one year | 42/48 | €116,430 | €103,666 | -€12,764 | -11.0% |
| Trade debts | 44 | €53,495 | €50,258 | -€3,237 | -6.1% |
| Suppliers | 440/4 | €53,495 | €50,258 | -€3,237 | -6.1% |
| Taxes, remuneration and social security | 45 | €9,984 | €8,148 | -€1,836 | -18.4% |
| Taxes | 450/3 | €6,543 | €5,322 | -€1,221 | -18.7% |
| Remuneration and social security | 454/9 | €3,441 | €2,826 | -€615 | -17.9% |
| Other amounts payable | 47/48 | €52,951 | €45,260 | -€7,692 | -14.5% |
| Accrued charges and deferred income | 492/3 | €484 | €352 | -€133 | -27.4% |
| Remuneration, social security and pensions | 62 | €38,745 | €42,959 | +€4,215 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,668 | €745 | -€923 | -55.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€438 | - | +€438 | |
| Other operating charges | 640/8 | €824 | €394 | -€430 | -52.2% |
| Gross operating margin | 9900 | €66,732 | €79,387 | +€12,655 | +19.0% |
| Operating profit (loss) | 9901 | €25,933 | €35,289 | +€9,355 | +36.1% |
| Financial charges | 65/66B | €65 | €29 | -€36 | -55.6% |
| Recurring financial charges | 65 | €65 | €29 | -€36 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €25,868 | €35,260 | +€9,391 | +36.3% |
| Income taxes | 67/77 | €7,324 | €9,904 | +€2,580 | +35.2% |
| Profit (loss) for the period | 9904 | €18,544 | €25,356 | +€6,812 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,544 | €25,356 | +€6,812 | +36.7% |
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 3 October 2026 via checked.be.