FRUVAN: 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.
FRUVAN
Largest movements
- Cash -€63,213
down €63,213 (-74.5%), from €84,850 to €21,638
mainly Contributions, distributions and other (-€62,700) and Investment in fixed assets (net) (-€6,808)
- Tangible fixed assets +€6,261
up €6,261 (+4.0%), from €155,222 to €161,484
- Contributions -€41,471
down €41,471 (-50.6%), from €81,900 to €40,429
- Reserves -€16,007
down €16,007 (-38.2%), from €41,925 to €25,918
- Other operating charges +€820
up €820 (+64.2%), from €1,277 to €2,097
- Taxes -€459
down €459 (-16.0%), from €2,863 to €2,404
- Depreciation +€325
up €325 (+146.2%), from €222 to €547
- Financial income +€321
up €321 (+360.3%), from €89 to €411
- Gross operating margin +€177
up €177 (+1.8%), from €9,862 to €10,039
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 | €240,072 | €183,121 | -€56,951 | -23.7% |
| Fixed assets | 21/28 | €155,222 | €161,484 | +€6,261 | +4.0% |
| Tangible fixed assets | 22/27 | €155,222 | €161,484 | +€6,261 | +4.0% |
| Land and buildings | 22 | €155,222 | €161,484 | +€6,261 | +4.0% |
| Current assets | 29/58 | €84,850 | €21,638 | -€63,213 | -74.5% |
| Cash at bank and in hand | 54/58 | €84,850 | €21,638 | -€63,213 | -74.5% |
| Total equity and liabilities | 10/49 | €240,072 | €183,121 | -€56,951 | -23.7% |
| Equity | 10/15 | €233,492 | €176,015 | -€57,478 | -24.6% |
| Contributions | 10/11 | €81,900 | €40,429 | -€41,471 | -50.6% |
| Revaluation surpluses | 12 | €109,667 | €109,667 | = | 0.0% |
| Reserves | 13 | €41,925 | €25,918 | -€16,007 | -38.2% |
| Distributable reserves | 133 | €41,925 | €25,918 | -€16,007 | -38.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,580 | €7,107 | +€527 | +8.0% |
| Amounts payable within one year | 42/48 | €5,940 | €6,435 | +€495 | +8.3% |
| Trade debts | 44 | €62 | €0 | -€62 | -100.0% |
| Suppliers | 440/4 | €62 | €0 | -€62 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,676 | €5,232 | +€557 | +11.9% |
| Taxes | 450/3 | €4,676 | €5,232 | +€557 | +11.9% |
| Other amounts payable | 47/48 | €1,203 | €1,203 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €640 | €672 | +€32 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €547 | +€325 | +146.2% |
| Other operating charges | 640/8 | €1,277 | €2,097 | +€820 | +64.2% |
| Gross operating margin | 9900 | €9,862 | €10,039 | +€177 | +1.8% |
| Operating profit (loss) | 9901 | €8,363 | €7,395 | -€968 | -11.6% |
| Financial income | 75/76B | €89 | €411 | +€321 | +360.3% |
| Recurring financial income | 75 | €89 | €411 | +€321 | +360.3% |
| Financial charges | 65/66B | €55 | €180 | +€125 | +227.7% |
| Recurring financial charges | 65 | €55 | €180 | +€125 | +227.7% |
| Profit (loss) for the period before taxes | 9903 | €8,398 | €7,626 | -€772 | -9.2% |
| Income taxes | 67/77 | €2,863 | €2,404 | -€459 | -16.0% |
| Profit (loss) for the period | 9904 | €5,535 | €5,222 | -€313 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,535 | €5,222 | -€313 | -5.6% |
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 28 September 2026 via checked.be.