Fruttato: 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.
Fruttato
Largest movements
- Financial fixed assets -€2.9m
down €2.9m (-22.8%), from €12.9m to €9.9m
- Profit (loss) carried forward -€2.9m
down €2.9m (-23.5%), from -€12.4m to -€15.3m
- Financial charges -€9.9m
down €9.9m (-77.2%), from €12.9m to €2.9m
of which Non-recurring financial charges: -€9.9m
- Financial income -€10,089
down €10,089 (-41.0%), from €24,622 to €14,533
- Taxes -€2,278
down €2,278 (-37.5%), from €6,073 to €3,795
- Gross operating margin +€792
up €792 (+65.5%), from €1,209 to €2,001
- Other operating charges +€34
up €34 (+3.2%), from €1,062 to €1,096
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 | €13,603,840 | €10,686,522 | -€2.9m | -21.4% |
| Fixed assets | 21/28 | €12,852,345 | €9,924,754 | -€2.9m | -22.8% |
| Financial fixed assets | 28 | €12,852,345 | €9,924,754 | -€2.9m | -22.8% |
| Current assets | 29/58 | €751,495 | €761,768 | +€10,273 | +1.4% |
| Amounts receivable within one year | 40/41 | €21,325 | €12,198 | -€9,127 | -42.8% |
| Trade receivables | 40 | €3,176 | €68 | -€3,108 | -97.9% |
| Other amounts receivable | 41 | €18,149 | €12,130 | -€6,019 | -33.2% |
| Current investments | 50/53 | €725,000 | €745,000 | +€20,000 | +2.8% |
| Cash at bank and in hand | 54/58 | €5,089 | €4,570 | -€518 | -10.2% |
| Deferred charges and accrued income | 490/1 | €82 | €0 | -€82 | -100.0% |
| Total equity and liabilities | 10/49 | €13,603,840 | €10,686,522 | -€2.9m | -21.4% |
| Equity | 10/15 | €13,600,498 | €10,684,291 | -€2.9m | -21.4% |
| Contributions | 10/11 | €26,020,000 | €26,020,000 | = | 0.0% |
| Capital | 10 | €26,020,000 | €26,020,000 | = | 0.0% |
| Issued capital | 100 | €26,020,000 | €26,020,000 | = | 0.0% |
| Reserves | 13 | €766 | €766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €766 | €766 | = | 0.0% |
| Legal reserve | 130 | €766 | €766 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€12,420,268 | -€15,336,475 | -€2.9m | -23.5% |
| Amounts payable | 17/49 | €3,342 | €2,231 | -€1,111 | -33.2% |
| Amounts payable within one year | 42/48 | €1,219 | €142 | -€1,077 | -88.4% |
| Trade debts | 44 | €7 | €142 | +€135 | +1991.0% |
| Suppliers | 440/4 | €7 | €142 | +€135 | +1991.0% |
| Advances received on contracts in progress | 46 | €1,212 | €0 | -€1,212 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,123 | €2,089 | -€33 | -1.6% |
| Other operating charges | 640/8 | €1,062 | €1,096 | +€34 | +3.2% |
| Gross operating margin | 9900 | €1,209 | €2,001 | +€792 | +65.5% |
| Operating profit (loss) | 9901 | €147 | €905 | +€758 | +516.2% |
| Financial income | 75/76B | €24,622 | €14,533 | -€10,089 | -41.0% |
| Recurring financial income | 75 | €24,622 | €14,533 | -€10,089 | -41.0% |
| Financial charges | 65/66B | €12,852,823 | €2,927,851 | -€9.9m | -77.2% |
| Recurring financial charges | 65 | €478 | €260 | -€219 | -45.7% |
| Non-recurring financial charges | 66B | €12,852,345 | €2,927,591 | -€9.9m | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,828,054 | -€2,912,413 | +€9.9m | +77.3% |
| Income taxes | 67/77 | €6,073 | €3,795 | -€2,278 | -37.5% |
| Profit (loss) for the period | 9904 | -€12,834,127 | -€2,916,207 | +€9.9m | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,834,127 | -€2,916,207 | +€9.9m | +77.3% |
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 9 October 2026 via checked.be.