Fruits&Passions: 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.
Fruits&Passions
Largest movements
- Receivables within one year +€57,895
up €57,895 (+156%), from €37,102 to €94,997
of which Other amounts receivable: +€35,017
- Stocks and contracts -€6,900
down €6,900 (-70.1%), from €9,845 to €2,945
- Cash +€4,444
up €4,444 (+178%), from €2,503 to €6,947
mainly Trade debts (+€48,810) and Stocks and contracts (+€6,900)
- Trade debts +€48,810
up €48,810 (+387%), from €12,624 to €61,434
- Profit (loss) carried forward +€5,459
up €5,459 (+37.7%), from €14,494 to €19,952
- Tax, wage and social debts +€3,166
up €3,166 (+74.7%), from €4,239 to €7,405
of which Taxes: +€2,667
- Other debts -€2,933
down €2,933 (-15.5%), from €18,933 to €16,000
- Staff costs +€9,849
up €9,849 (+77.0%), from €12,793 to €22,642
- Gross operating margin +€3,297
up €3,297 (+9.4%), from €34,972 to €38,269
- Depreciation -€1,977
down €1,977 (-25.0%), from €7,902 to €5,924
- Taxes +€887
up €887 (+46.8%), from €1,897 to €2,784
- Other operating charges -€571
down €571 (-47.7%), from €1,197 to €626
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,240 | €124,454 | +€55,214 | +79.7% |
| Fixed assets | 21/28 | €19,790 | €19,565 | -€224 | -1.1% |
| Tangible fixed assets | 22/27 | €12,142 | €11,918 | -€224 | -1.8% |
| Plant, machinery and equipment | 23 | €566 | - | -€566 | |
| Furniture and vehicles | 24 | €11,577 | €11,918 | +€341 | +2.9% |
| Financial fixed assets | 28 | €7,648 | €7,648 | = | 0.0% |
| Current assets | 29/58 | €49,450 | €104,889 | +€55,439 | +112% |
| Stocks and contracts in progress | 3 | €9,845 | €2,945 | -€6,900 | -70.1% |
| Stocks | 30/36 | €9,845 | €2,945 | -€6,900 | -70.1% |
| Amounts receivable within one year | 40/41 | €37,102 | €94,997 | +€57,895 | +156% |
| Trade receivables | 40 | €17,754 | €40,632 | +€22,878 | +129% |
| Other amounts receivable | 41 | €19,348 | €54,366 | +€35,017 | +181% |
| Cash at bank and in hand | 54/58 | €2,503 | €6,947 | +€4,444 | +178% |
| Total equity and liabilities | 10/49 | €69,240 | €124,454 | +€55,214 | +79.7% |
| Equity | 10/15 | €32,530 | €37,989 | +€5,459 | +16.8% |
| Contributions | 10/11 | €17,200 | €17,200 | = | 0.0% |
| Reserves | 13 | €836 | €836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €836 | €836 | = | 0.0% |
| Reserves not available under the articles | 1311 | €836 | €836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,494 | €19,952 | +€5,459 | +37.7% |
| Amounts payable | 17/49 | €36,710 | €86,466 | +€49,756 | +136% |
| Amounts payable within one year | 42/48 | €36,710 | €86,466 | +€49,756 | +136% |
| Financial debts | 43 | €913 | €1,626 | +€713 | +78.0% |
| Credit institutions | 430/8 | €913 | €1,626 | +€713 | +78.0% |
| Trade debts | 44 | €12,624 | €61,434 | +€48,810 | +387% |
| Suppliers | 440/4 | €12,624 | €61,434 | +€48,810 | +387% |
| Taxes, remuneration and social security | 45 | €4,239 | €7,405 | +€3,166 | +74.7% |
| Taxes | 450/3 | €2,014 | €4,681 | +€2,667 | +132% |
| Remuneration and social security | 454/9 | €2,225 | €2,724 | +€499 | +22.4% |
| Other amounts payable | 47/48 | €18,933 | €16,000 | -€2,933 | -15.5% |
| Non-recurring operating income | 76A | - | €6,861 | +€6,861 | |
| Remuneration, social security and pensions | 62 | €12,793 | €22,642 | +€9,849 | +77.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,902 | €5,924 | -€1,977 | -25.0% |
| Other operating charges | 640/8 | €1,197 | €626 | -€571 | -47.7% |
| Gross operating margin | 9900 | €34,972 | €38,269 | +€3,297 | +9.4% |
| Operating profit (loss) | 9901 | €13,080 | €9,076 | -€4,004 | -30.6% |
| Financial charges | 65/66B | €849 | €833 | -€16 | -1.9% |
| Recurring financial charges | 65 | €849 | €833 | -€16 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €12,231 | €8,243 | -€3,988 | -32.6% |
| Income taxes | 67/77 | €1,897 | €2,784 | +€887 | +46.8% |
| Profit (loss) for the period | 9904 | €10,334 | €5,459 | -€4,875 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,334 | €5,459 | -€4,875 | -47.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.