FRUTTA - CHRIS: 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.
FRUTTA - CHRIS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€3,381
up €3,381, from -€1,572 to €1,809
- Other operating charges -€324
down €324 (-14.7%), from €2,208 to €1,884
- Depreciation +€197
up €197 (+10,597%), from €2 to €199
- Financial charges -€76
down €76 (-20.2%), from €377 to €301
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 | €151,190 | €150,931 | -€259 | -0.2% |
| Fixed assets | 21/28 | €151,084 | €150,885 | -€199 | -0.1% |
| Tangible fixed assets | 22/27 | €151,084 | €150,885 | -€199 | -0.1% |
| Land and buildings | 22 | €151,084 | €150,885 | -€199 | -0.1% |
| Current assets | 29/58 | €106 | €46 | -€60 | -56.8% |
| Cash at bank and in hand | 54/58 | €106 | €46 | -€60 | -56.8% |
| Total equity and liabilities | 10/49 | €151,190 | €150,931 | -€259 | -0.2% |
| Equity | 10/15 | €81,980 | €81,405 | -€574 | -0.7% |
| Contributions | 10/11 | €47,782 | €47,782 | = | 0.0% |
| Reserves | 13 | €4,778 | €4,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,778 | €4,778 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,778 | €4,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,419 | €28,845 | -€574 | -2.0% |
| Amounts payable | 17/49 | €69,211 | €69,526 | +€315 | +0.5% |
| Amounts payable within one year | 42/48 | €69,211 | €69,526 | +€315 | +0.5% |
| Trade debts | 44 | €995 | €0 | -€995 | -100% |
| Suppliers | 440/4 | €995 | €0 | -€995 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €68,216 | €69,526 | +€1,310 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2 | €199 | +€197 | +10,597% |
| Other operating charges | 640/8 | €2,208 | €1,884 | -€324 | -14.7% |
| Gross operating margin | 9900 | -€1,572 | €1,809 | +€3,381 | |
| Operating profit (loss) | 9901 | -€3,782 | -€274 | +€3,508 | +92.8% |
| Financial charges | 65/66B | €377 | €301 | -€76 | -20.2% |
| Recurring financial charges | 65 | €377 | €301 | -€76 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,159 | -€574 | +€3,584 | +86.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,159 | -€574 | +€3,584 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,159 | -€574 | +€3,584 | +86.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.