FRUTTI: 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.
What changed
FRUTTI
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€162,407
2024 · €188,157-€25,750
Equity
-€531,139
2024 · -€694,095+€162,956
Cash
€221,215
2024 · €231,329-€10,115
Balance sheet total
€1.3m
2024 · €1.2m+€80,521
Largest movements
Assets
- Receivables within one year +€151,526
up €151,526 (+77.3%), from €195,941 to €347,467
of which Other amounts receivable: +€172,627
- Tangible fixed assets -€69,754
down €69,754 (-16.3%), from €427,137 to €357,383
of which Land and buildings: -€103,901
- Deferred charges and accrued income +€24,854
up €24,854 (+14.6%), from €169,741 to €194,595
- Intangible fixed assets -€14,535
down €14,535 (-20.0%), from €72,675 to €58,140
Equity and liabilities
- Debts after one year -€184,823
down €184,823 (-63.9%), from €289,020 to €104,197
- Profit (loss) carried forward +€177,491
up €177,491 (+10.5%), from -€1.7m to -€1.5m
- Trade debts +€174,650
up €174,650 (+29.3%), from €596,227 to €770,877
- Current portion of long-term debt -€145,489
down €145,489 (-44.0%), from €330,312 to €184,823
- Tax, wage and social debts +€90,762
up €90,762 (+28.0%), from €323,979 to €414,741
of which Taxes: +€75,556
Income statement
- Turnover +€6.3m
new in 2025: €6.3m
- Purchases and services +€3.6m
new in 2025: €3.6m
- Staff costs +€144,555
up €144,555 (+6.9%), from €2.1m to €2.2m
- Gross operating margin +€122,397
up €122,397 (+4.7%), from €2.6m to €2.7m
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.
Result 2024
€188,157
Gross operating margin
+€122,397
Staff costs
-€144,555
Depreciation
-€4,007
Other operating charges
-€15,475
Other operating items
-€837
Financial income
+€1,283
Financial charges
+€10,234
Taxes
+€5,210
Result 2025
€162,407
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.
From operations
+€411,799
Investment
-€94,929
Financing
-€326,985
Cash 2024
€231,329
From operations (derived)
+€411,799
Net result for the year
+€162,407
Depreciation
+€179,077
Stocks and contracts
+€1,596
Receivables within one year
-€151,526
Deferred charges and accrued income
-€24,854
Trade debts
+€174,650
Tax, wage and social debts
+€90,762
Other debts
-€31,788
Accrued charges and deferred income
+€11,475
Investment (derived)
-€94,929
Investment in fixed assets (net)
-€94,929
Financing
-€326,985
Debts after one year
-€184,823
Current portion of long-term debt
-€145,489
Short-term financial debts
+€2,778
Contributions, distributions and other
+€549
Cash 2025
€221,215
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,200,542 | €1,281,062 | +€80,521 | +6.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €508,370 | €424,221 | -€84,149 | -16.6% |
| Intangible fixed assets | 21 | €72,675 | €58,140 | -€14,535 | -20.0% |
| Tangible fixed assets | 22/27 | €427,137 | €357,383 | -€69,754 | -16.3% |
| Land and buildings | 22 | €306,562 | €202,661 | -€103,901 | -33.9% |
| Plant, machinery and equipment | 23 | €47,089 | €89,843 | +€42,755 | +90.8% |
| Furniture and vehicles | 24 | €73,486 | €64,878 | -€8,608 | -11.7% |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | €8,559 | €8,699 | +€140 | +1.6% |
| Current assets | 29/58 | €692,172 | €856,841 | +€164,669 | +23.8% |
| Stocks and contracts in progress | 3 | €95,161 | €93,565 | -€1,596 | -1.7% |
| Stocks | 30/36 | €95,161 | €93,565 | -€1,596 | -1.7% |
| Amounts receivable within one year | 40/41 | €195,941 | €347,467 | +€151,526 | +77.3% |
| Trade receivables | 40 | €108,127 | €87,027 | -€21,101 | -19.5% |
| Other amounts receivable | 41 | €87,813 | €260,440 | +€172,627 | +196.6% |
| Cash at bank and in hand | 54/58 | €231,329 | €221,215 | -€10,115 | -4.4% |
| Deferred charges and accrued income | 490/1 | €169,741 | €194,595 | +€24,854 | +14.6% |
| Total equity and liabilities | 10/49 | €1,200,542 | €1,281,062 | +€80,521 | +6.7% |
| Equity | 10/15 | -€694,095 | -€531,139 | +€162,956 | +23.5% |
| Contributions | 10/11 | €915,804 | €915,804 | = | 0.0% |
| Capital | 10 | €915,804 | €915,804 | = | 0.0% |
| Issued capital | 100 | €915,804 | €915,804 | = | 0.0% |
| Reserves | 13 | €72,675 | €58,140 | -€14,535 | -20.0% |
| Tax-exempt reserves | 132 | €72,675 | €58,140 | -€14,535 | -20.0% |
| Profit (loss) carried forward | 14 | -€1,682,574 | -€1,505,083 | +€177,491 | +10.5% |
| Amounts payable | 17/49 | €1,894,637 | €1,812,202 | -€82,435 | -4.4% |
| Amounts payable after more than one year | 17 | €289,020 | €104,197 | -€184,823 | -63.9% |
| Financial debts | 170/4 | €289,020 | €104,197 | -€184,823 | -63.9% |
| Amounts payable within one year | 42/48 | €1,596,227 | €1,687,140 | +€90,913 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €330,312 | €184,823 | -€145,489 | -44.0% |
| Financial debts | 43 | €139,227 | €142,005 | +€2,778 | +2.0% |
| Credit institutions | 430/8 | €139,227 | €142,005 | +€2,778 | +2.0% |
| Trade debts | 44 | €596,227 | €770,877 | +€174,650 | +29.3% |
| Suppliers | 440/4 | €596,227 | €770,877 | +€174,650 | +29.3% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €323,979 | €414,741 | +€90,762 | +28.0% |
| Taxes | 450/3 | €108,989 | €184,545 | +€75,556 | +69.3% |
| Remuneration and social security | 454/9 | €214,990 | €230,196 | +€15,206 | +7.1% |
| Other amounts payable | 47/48 | €206,482 | €174,694 | -€31,788 | -15.4% |
| Accrued charges and deferred income | 492/3 | €9,390 | €20,865 | +€11,475 | +122.2% |
| Turnover | 70 | - | €6,271,730 | +€6.3m | |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,616,392 | +€3.6m | |
| Remuneration, social security and pensions | 62 | €2,092,854 | €2,237,409 | +€144,555 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175,071 | €179,077 | +€4,007 | +2.3% |
| Other operating charges | 640/8 | €17,286 | €32,761 | +€15,475 | +89.5% |
| Non-recurring operating charges | 66A | €0 | €837 | +€837 | |
| Gross operating margin | 9900 | €2,602,900 | €2,725,297 | +€122,397 | +4.7% |
| Operating profit (loss) | 9901 | €317,690 | €275,213 | -€42,477 | -13.4% |
| Financial income | 75/76B | €729 | €2,012 | +€1,283 | +175.9% |
| Recurring financial income | 75 | €729 | €2,012 | +€1,283 | +175.9% |
| Financial charges | 65/66B | €42,377 | €32,144 | -€10,234 | -24.1% |
| Recurring financial charges | 65 | €42,377 | €32,144 | -€10,234 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €276,041 | €245,081 | -€30,960 | -11.2% |
| Income taxes | 67/77 | €87,885 | €82,675 | -€5,210 | -5.9% |
| Profit (loss) for the period | 9904 | €188,157 | €162,407 | -€25,750 | -13.7% |
| Transfer from tax-exempt reserves | 789 | €14,535 | €14,535 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €202,691 | €176,942 | -€25,750 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.