FS Fruit: 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.
FS Fruit
Largest movements
- Tangible fixed assets +€67,013
up €67,013 (+90.3%), from €74,243 to €141,256
of which Furniture and vehicles: +€73,826
- Cash -€18,099
down €18,099 (-36.0%), from €50,237 to €32,137
mainly Investment in fixed assets (net) (-€82,000) and Trade debts (-€6,555)
- Stocks and contracts -€15,155
down €15,155 (-46.7%), from €32,428 to €17,274
- Receivables within one year +€2,862
up €2,862 (+156%), from €1,831 to €4,693
of which Other amounts receivable: +€3,389
- Debts after one year +€42,976
up €42,976 (+430%), from €10,000 to €52,976
- Current portion of long-term debt +€9,286
up €9,286 (+186%), from €5,000 to €14,286
- Trade debts -€6,555
down €6,555 (-6.8%), from €95,721 to €89,166
- Other debts -€5,161
down €5,161 (-37.0%), from €13,957 to €8,796
- Gross operating margin -€7,690
down €7,690 (-30.1%), from €25,553 to €17,863
- Staff costs -€3,235
down €3,235 (-100%), from €3,235 to €0
- Depreciation +€2,222
up €2,222 (+17.4%), from €12,765 to €14,987
- Taxes -€2,050
down €2,050 (-100%), from €2,050 to €0
- Financial charges +€1,304
up €1,304 (+104%), from €1,254 to €2,558
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 | €159,574 | €197,328 | +€37,754 | +23.7% |
| Fixed assets | 21/28 | €74,243 | €141,256 | +€67,013 | +90.3% |
| Tangible fixed assets | 22/27 | €74,243 | €141,256 | +€67,013 | +90.3% |
| Land and buildings | 22 | €53,006 | €53,006 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,338 | €0 | -€3,338 | -100% |
| Furniture and vehicles | 24 | €725 | €74,551 | +€73,826 | +10,187% |
| Other tangible fixed assets | 26 | €17,174 | €13,699 | -€3,475 | -20.2% |
| Current assets | 29/58 | €85,331 | €56,072 | -€29,259 | -34.3% |
| Stocks and contracts in progress | 3 | €32,428 | €17,274 | -€15,155 | -46.7% |
| Stocks | 30/36 | €32,428 | €17,274 | -€15,155 | -46.7% |
| Amounts receivable within one year | 40/41 | €1,831 | €4,693 | +€2,862 | +156% |
| Trade receivables | 40 | €527 | €0 | -€527 | -100% |
| Other amounts receivable | 41 | €1,304 | €4,693 | +€3,389 | +260% |
| Current investments | 50/53 | €835 | €502 | -€333 | -39.9% |
| Cash at bank and in hand | 54/58 | €50,237 | €32,137 | -€18,099 | -36.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,467 | +€1,467 | |
| Total equity and liabilities | 10/49 | €159,574 | €197,328 | +€37,754 | +23.7% |
| Equity | 10/15 | €32,935 | €32,105 | -€830 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,335 | €13,505 | -€830 | -5.8% |
| Amounts payable | 17/49 | €126,639 | €165,224 | +€38,585 | +30.5% |
| Amounts payable after more than one year | 17 | €10,000 | €52,976 | +€42,976 | +430% |
| Financial debts | 170/4 | €10,000 | €52,976 | +€42,976 | +430% |
| Amounts payable within one year | 42/48 | €115,888 | €112,247 | -€3,641 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €14,286 | +€9,286 | +186% |
| Trade debts | 44 | €95,721 | €89,166 | -€6,555 | -6.8% |
| Suppliers | 440/4 | €95,721 | €89,166 | -€6,555 | -6.8% |
| Taxes, remuneration and social security | 45 | €1,210 | €0 | -€1,210 | -100% |
| Taxes | 450/3 | €1,210 | €0 | -€1,210 | -100% |
| Other amounts payable | 47/48 | €13,957 | €8,796 | -€5,161 | -37.0% |
| Accrued charges and deferred income | 492/3 | €751 | €0 | -€751 | -100% |
| Remuneration, social security and pensions | 62 | €3,235 | €0 | -€3,235 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,765 | €14,987 | +€2,222 | +17.4% |
| Other operating charges | 640/8 | €274 | €1,250 | +€976 | +356% |
| Gross operating margin | 9900 | €25,553 | €17,863 | -€7,690 | -30.1% |
| Operating profit (loss) | 9901 | €9,279 | €1,626 | -€7,653 | -82.5% |
| Financial income | 75/76B | €130 | €102 | -€28 | -21.7% |
| Recurring financial income | 75 | €130 | €102 | -€28 | -21.7% |
| Financial charges | 65/66B | €1,254 | €2,558 | +€1,304 | +104% |
| Recurring financial charges | 65 | €1,254 | €2,558 | +€1,304 | +104% |
| Profit (loss) for the period before taxes | 9903 | €8,155 | -€830 | -€8,985 | |
| Income taxes | 67/77 | €2,050 | €0 | -€2,050 | -100% |
| Profit (loss) for the period | 9904 | €6,105 | -€830 | -€6,935 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,105 | -€830 | -€6,935 |
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 14 October 2026 via checked.be.