FRUITWEMA: 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.
FRUITWEMA
Largest movements
- Receivables within one year -€143,508
down €143,508 (-83.2%), from €172,566 to €29,058
of which Trade receivables: -€121,489
- Cash +€115,387
up €115,387 (+271%), from €42,501 to €157,888
mainly Other debts (+€157,216) and Receivables within one year (+€143,508)
- Stocks and contracts +€16,301
up €16,301 (+24.6%), from €66,218 to €82,519
- Trade debts -€177,216
down €177,216 (-96.3%), from €183,993 to €6,777
- Other debts +€157,216
up €157,216 (+64.1%), from €245,128 to €402,344
- Current portion of long-term debt -€11,666
no longer reported in 2025 (was €11,666)
- Accrued charges and deferred income +€8,440
up €8,440 (+61.4%), from €13,739 to €22,179
- Gross operating margin -€94,423
down €94,423 (-35.0%), from €269,537 to €175,115
- Depreciation +€16,441
up €16,441 (+19.1%), from €86,113 to €102,554
- Other operating charges -€8,752
down €8,752 (-61.2%), from €14,294 to €5,542
- Financial charges +€8,328
up €8,328 (+58.4%), from €14,269 to €22,597
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 | €812,892 | €795,588 | -€17,304 | -2.1% |
| Fixed assets | 21/28 | €526,206 | €519,482 | -€6,724 | -1.3% |
| Tangible fixed assets | 22/27 | €526,206 | €519,482 | -€6,724 | -1.3% |
| Land and buildings | 22 | €191,949 | €194,042 | +€2,093 | +1.1% |
| Plant, machinery and equipment | 23 | €289,442 | €265,226 | -€24,216 | -8.4% |
| Furniture and vehicles | 24 | €44,815 | €60,214 | +€15,399 | +34.4% |
| Current assets | 29/58 | €286,686 | €276,106 | -€10,579 | -3.7% |
| Stocks and contracts in progress | 3 | €66,218 | €82,519 | +€16,301 | +24.6% |
| Stocks | 30/36 | €66,218 | €82,519 | +€16,301 | +24.6% |
| Amounts receivable within one year | 40/41 | €172,566 | €29,058 | -€143,508 | -83.2% |
| Trade receivables | 40 | €150,547 | €29,058 | -€121,489 | -80.7% |
| Other amounts receivable | 41 | €22,019 | - | -€22,019 | |
| Cash at bank and in hand | 54/58 | €42,501 | €157,888 | +€115,387 | +271% |
| Deferred charges and accrued income | 490/1 | €5,400 | €6,641 | +€1,241 | +23.0% |
| Total equity and liabilities | 10/49 | €812,892 | €795,588 | -€17,304 | -2.1% |
| Equity | 10/15 | €353,402 | €353,531 | +€129 | 0.0% |
| Contributions | 10/11 | €82,310 | €82,310 | = | 0.0% |
| Reserves | 13 | €191,008 | €190,480 | -€528 | -0.3% |
| Non-distributable reserves | 130/1 | €24,021 | €24,021 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,021 | €24,021 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,145 | €39,617 | -€528 | -1.3% |
| Distributable reserves | 133 | €126,842 | €126,842 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,084 | €80,740 | +€657 | +0.8% |
| Provisions and deferred taxes | 16 | €1,364 | €1,092 | -€272 | -19.9% |
| Deferred taxes | 168 | €1,364 | €1,092 | -€272 | -19.9% |
| Amounts payable | 17/49 | €458,127 | €440,966 | -€17,161 | -3.7% |
| Amounts payable within one year | 42/48 | €444,388 | €418,787 | -€25,601 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €11,666 | - | -€11,666 | |
| Trade debts | 44 | €183,993 | €6,777 | -€177,216 | -96.3% |
| Suppliers | 440/4 | €183,993 | €6,777 | -€177,216 | -96.3% |
| Taxes, remuneration and social security | 45 | €3,601 | €9,666 | +€6,065 | +168% |
| Taxes | 450/3 | €487 | €6,104 | +€5,617 | +1,154% |
| Remuneration and social security | 454/9 | €3,114 | €3,562 | +€449 | +14.4% |
| Other amounts payable | 47/48 | €245,128 | €402,344 | +€157,216 | +64.1% |
| Accrued charges and deferred income | 492/3 | €13,739 | €22,179 | +€8,440 | +61.4% |
| Remuneration, social security and pensions | 62 | €45,059 | €43,241 | -€1,819 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,113 | €102,554 | +€16,441 | +19.1% |
| Other operating charges | 640/8 | €14,294 | €5,542 | -€8,752 | -61.2% |
| Non-recurring operating charges | 66A | - | €1,134 | +€1,134 | |
| Gross operating margin | 9900 | €269,537 | €175,115 | -€94,423 | -35.0% |
| Operating profit (loss) | 9901 | €124,070 | €22,644 | -€101,426 | -81.7% |
| Financial income | 75/76B | €5 | €2 | -€3 | -60.9% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -60.9% |
| Financial charges | 65/66B | €14,269 | €22,597 | +€8,328 | +58.4% |
| Recurring financial charges | 65 | €14,269 | €22,597 | +€8,328 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €109,807 | €49 | -€109,758 | -100.0% |
| Transfer from deferred taxes | 780 | €272 | €272 | = | 0.0% |
| Income taxes | 67/77 | €239 | €192 | -€48 | -20.0% |
| Profit (loss) for the period | 9904 | €109,839 | €129 | -€109,710 | -99.9% |
| Transfer from tax-exempt reserves | 789 | €528 | €528 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,367 | €657 | -€109,710 | -99.4% |
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 14 October 2026 via checked.be.