FRUTEC: 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.
FRUTEC
Largest movements
- Receivables within one year +€664,956
up €664,956 (+60.3%), from €1.1m to €1.8m
of which Trade receivables: +€650,546
- Deferred charges and accrued income +€103,431
up €103,431 (+20.5%), from €504,777 to €608,209
- Stocks and contracts +€51,319
up €51,319 (+11.4%), from €451,091 to €502,410
- Cash +€44,264
up €44,264 (+104.4%), from €42,399 to €86,663
mainly Trade debts (+€710,266) and Net result for the year (+€188,170)
- Trade debts +€710,266
up €710,266 (+58.1%), from €1.2m to €1.9m
- Reserves +€130,000
up €130,000 (+47.1%), from €275,732 to €405,732
of which Non-distributable reserves: +€130,000
- Profit (loss) carried forward +€58,170
up €58,170 (+14.4%), from €403,677 to €461,847
- Gross operating margin +€112,836
up €112,836 (+26.7%), from €422,785 to €535,621
- Staff costs +€44,150
up €44,150 (+20.0%), from €220,609 to €264,759
- Taxes -€37,588
no longer reported in 2025 (was €37,588)
- Write-downs -€35,480
no longer reported in 2025 (was €35,480)
- Financial charges +€16,553
up €16,553 (+818.5%), from €2,022 to €18,576
of which Non-recurring financial charges: +€17,324
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 | €2,275,140 | €3,138,452 | +€863,311 | +37.9% |
| Fixed assets | 21/28 | €173,896 | €173,237 | -€659 | -0.4% |
| Tangible fixed assets | 22/27 | €173,896 | €173,237 | -€659 | -0.4% |
| Land and buildings | 22 | €55,673 | €44,382 | -€11,291 | -20.3% |
| Plant, machinery and equipment | 23 | €91,467 | €110,783 | +€19,316 | +21.1% |
| Furniture and vehicles | 24 | €26,756 | €18,072 | -€8,683 | -32.5% |
| Current assets | 29/58 | €2,101,245 | €2,965,215 | +€863,970 | +41.1% |
| Stocks and contracts in progress | 3 | €451,091 | €502,410 | +€51,319 | +11.4% |
| Stocks | 30/36 | €451,091 | €502,410 | +€51,319 | +11.4% |
| Amounts receivable within one year | 40/41 | €1,102,977 | €1,767,933 | +€664,956 | +60.3% |
| Trade receivables | 40 | €1,071,471 | €1,722,017 | +€650,546 | +60.7% |
| Other amounts receivable | 41 | €31,506 | €45,916 | +€14,410 | +45.7% |
| Cash at bank and in hand | 54/58 | €42,399 | €86,663 | +€44,264 | +104.4% |
| Deferred charges and accrued income | 490/1 | €504,777 | €608,209 | +€103,431 | +20.5% |
| Total equity and liabilities | 10/49 | €2,275,140 | €3,138,452 | +€863,311 | +37.9% |
| Equity | 10/15 | €699,410 | €887,579 | +€188,170 | +26.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €275,732 | €405,732 | +€130,000 | +47.1% |
| Non-distributable reserves | 130/1 | €2,000 | €132,000 | +€130,000 | +6500.0% |
| Legal reserve | 130 | €2,000 | - | -€2,000 | |
| Reserves not available under the articles | 1311 | - | €2,000 | +€2,000 | |
| Other | 1319 | - | €130,000 | +€130,000 | |
| Distributable reserves | 133 | €273,732 | €273,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | €403,677 | €461,847 | +€58,170 | +14.4% |
| Amounts payable | 17/49 | €1,575,731 | €2,250,873 | +€675,142 | +42.8% |
| Amounts payable after more than one year | 17 | €39,999 | €19,319 | -€20,680 | -51.7% |
| Financial debts | 170/4 | €39,999 | €19,319 | -€20,680 | -51.7% |
| Amounts payable within one year | 42/48 | €1,475,191 | €2,159,851 | +€684,660 | +46.4% |
| Current portion of amounts payable after more than one year | 42 | €20,276 | €20,680 | +€405 | +2.0% |
| Trade debts | 44 | €1,223,422 | €1,933,687 | +€710,266 | +58.1% |
| Suppliers | 440/4 | €1,223,422 | €1,933,687 | +€710,266 | +58.1% |
| Taxes, remuneration and social security | 45 | €49,195 | €24,011 | -€25,184 | -51.2% |
| Taxes | 450/3 | €37,588 | - | -€37,588 | |
| Remuneration and social security | 454/9 | €11,607 | €24,011 | +€12,404 | +106.9% |
| Other amounts payable | 47/48 | €182,299 | €181,472 | -€827 | -0.5% |
| Accrued charges and deferred income | 492/3 | €60,541 | €71,703 | +€11,162 | +18.4% |
| Remuneration, social security and pensions | 62 | €220,609 | €264,759 | +€44,150 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,258 | €58,050 | +€3,792 | +7.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €35,480 | - | -€35,480 | |
| Other operating charges | 640/8 | €122 | €6,075 | +€5,952 | +4875.9% |
| Gross operating margin | 9900 | €422,785 | €535,621 | +€112,836 | +26.7% |
| Operating profit (loss) | 9901 | €112,315 | €206,737 | +€94,422 | +84.1% |
| Financial income | 75/76B | €28 | €9 | -€19 | -67.9% |
| Recurring financial income | 75 | €28 | €9 | -€19 | -67.9% |
| Financial charges | 65/66B | €2,022 | €18,576 | +€16,553 | +818.5% |
| Recurring financial charges | 65 | €2,022 | €1,252 | -€770 | -38.1% |
| Non-recurring financial charges | 66B | - | €17,324 | +€17,324 | |
| Profit (loss) for the period before taxes | 9903 | €110,320 | €188,170 | +€77,850 | +70.6% |
| Income taxes | 67/77 | €37,588 | - | -€37,588 | |
| Profit (loss) for the period | 9904 | €72,732 | €188,170 | +€115,437 | +158.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,732 | €188,170 | +€115,437 | +158.7% |
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 29 September 2026 via checked.be.