FRUPACK BENELUX: 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.
FRUPACK BENELUX
Largest movements
- Receivables within one year -€970,897
down €970,897 (-59.8%), from €1.6m to €651,536
of which Trade receivables: -€692,502
- Stocks and contracts -€951,166
down €951,166 (-63.2%), from €1.5m to €554,649
- Cash -€162,817
down €162,817 (-75.6%), from €215,226 to €52,409
mainly Short-term financial debts (-€1.3m) and Net result for the year (-€446,706)
- Short-term financial debts -€1.3m
down €1.3m (-60.0%), from €2.2m to €880,000
- Profit (loss) carried forward -€446,706
down €446,706 (-12842.5%), from -€3,478 to -€450,184
- Trade debts -€268,345
down €268,345 (-45.9%), from €584,777 to €316,432
- Accrued charges and deferred income -€50,790
down €50,790 (-97.4%), from €52,170 to €1,380
- Gross operating margin -€775,526
down €775,526, from €622,278 to -€153,247
- Financial charges -€41,390
down €41,390 (-28.5%), from €145,048 to €103,658
- Staff costs +€28,655
up €28,655 (+18.4%), from €155,957 to €184,612
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 | €3,354,696 | €1,265,324 | -€2.1m | -62.3% |
| Fixed assets | 21/28 | €8,878 | €6,394 | -€2,483 | -28.0% |
| Intangible fixed assets | 21 | €2,300 | €1,764 | -€536 | -23.3% |
| Tangible fixed assets | 22/27 | €6,578 | €4,631 | -€1,947 | -29.6% |
| Plant, machinery and equipment | 23 | €1,945 | €1,015 | -€930 | -47.8% |
| Furniture and vehicles | 24 | €4,633 | €3,616 | -€1,017 | -21.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €3,345,818 | €1,258,930 | -€2.1m | -62.4% |
| Stocks and contracts in progress | 3 | €1,505,815 | €554,649 | -€951,166 | -63.2% |
| Stocks | 30/36 | €1,505,815 | €554,649 | -€951,166 | -63.2% |
| Amounts receivable within one year | 40/41 | €1,622,432 | €651,536 | -€970,897 | -59.8% |
| Trade receivables | 40 | €1,215,607 | €523,105 | -€692,502 | -57.0% |
| Other amounts receivable | 41 | €406,825 | €128,431 | -€278,394 | -68.4% |
| Cash at bank and in hand | 54/58 | €215,226 | €52,409 | -€162,817 | -75.6% |
| Deferred charges and accrued income | 490/1 | €2,345 | €337 | -€2,009 | -85.7% |
| Total equity and liabilities | 10/49 | €3,354,696 | €1,265,324 | -€2.1m | -62.3% |
| Equity | 10/15 | €496,522 | €49,816 | -€446,706 | -90.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,478 | -€450,184 | -€446,706 | -12842.5% |
| Amounts payable | 17/49 | €2,858,174 | €1,215,508 | -€1.6m | -57.5% |
| Amounts payable within one year | 42/48 | €2,806,004 | €1,214,128 | -€1.6m | -56.7% |
| Financial debts | 43 | €2,200,000 | €880,000 | -€1.3m | -60.0% |
| Other loans | 439 | €2,200,000 | €880,000 | -€1.3m | -60.0% |
| Trade debts | 44 | €584,777 | €316,432 | -€268,345 | -45.9% |
| Suppliers | 440/4 | €584,777 | €316,432 | -€268,345 | -45.9% |
| Taxes, remuneration and social security | 45 | €21,227 | €17,696 | -€3,531 | -16.6% |
| Taxes | 450/3 | €9,877 | €3,090 | -€6,787 | -68.7% |
| Remuneration and social security | 454/9 | €11,350 | €14,606 | +€3,256 | +28.7% |
| Accrued charges and deferred income | 492/3 | €52,170 | €1,380 | -€50,790 | -97.4% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €155,957 | €184,612 | +€28,655 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €2,483 | +€805 | +48.0% |
| Other operating charges | 640/8 | €687 | €1,026 | +€339 | +49.4% |
| Gross operating margin | 9900 | €622,278 | -€153,247 | -€775,526 | |
| Operating profit (loss) | 9901 | €463,956 | -€341,369 | -€805,325 | |
| Financial income | 75/76B | €2,505 | €0 | -€2,505 | -100.0% |
| Recurring financial income | 75 | €2,505 | €0 | -€2,505 | -100.0% |
| Financial charges | 65/66B | €145,048 | €103,658 | -€41,390 | -28.5% |
| Recurring financial charges | 65 | €145,048 | €103,658 | -€41,390 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €321,414 | -€445,027 | -€766,441 | |
| Income taxes | 67/77 | €1,814 | €1,679 | -€136 | -7.5% |
| Profit (loss) for the period | 9904 | €319,600 | -€446,706 | -€766,305 | |
| Profit (loss) for the period to be appropriated | 9905 | €319,600 | -€446,706 | -€766,305 |
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 4 October 2026 via checked.be.