Giba 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.
Giba Fruit
Largest movements
- Cash -€5,471
down €5,471 (-36.3%), from €15,081 to €9,609
mainly Trade debts (-€12,692) and Receivables within one year (-€3,458)
- Receivables within one year +€3,458
up €3,458 (+2.6%), from €135,048 to €138,507
of which Other amounts receivable: +€1,835
- Tangible fixed assets -€2,295
down €2,295 (-16.2%), from €14,144 to €11,849
of which Furniture and vehicles: -€1,586
- Trade debts -€12,692
down €12,692 (-25.6%), from €49,638 to €36,945
- Profit (loss) carried forward +€10,016
up €10,016 (+20.4%), from -€49,091 to -€39,075
- Other debts -€2,462
down €2,462 (-1.5%), from €162,857 to €160,395
- Turnover -€255,642
no longer reported in 2025 (was €255,642)
- Purchases and services -€239,391
no longer reported in 2025 (was €239,391)
- Gross operating margin -€15,165
down €15,165 (-88.9%), from €17,049 to €1,884
- Financial income +€14,270
up €14,270 (+2,798,084%), from €1 to €14,271
of which Non-recurring financial income: +€14,271
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 | €169,601 | €164,462 | -€5,138 | -3.0% |
| Fixed assets | 21/28 | €14,144 | €11,849 | -€2,295 | -16.2% |
| Tangible fixed assets | 22/27 | €14,144 | €11,849 | -€2,295 | -16.2% |
| Land and buildings | 22 | €4,778 | €4,513 | -€265 | -5.6% |
| Plant, machinery and equipment | 23 | €1,279 | €1,031 | -€247 | -19.3% |
| Furniture and vehicles | 24 | €6,792 | €5,206 | -€1,586 | -23.4% |
| Other tangible fixed assets | 26 | €1,295 | €1,098 | -€196 | -15.2% |
| Current assets | 29/58 | €155,457 | €152,613 | -€2,843 | -1.8% |
| Stocks and contracts in progress | 3 | €5,328 | €4,369 | -€959 | -18.0% |
| Stocks | 30/36 | €5,328 | €4,369 | -€959 | -18.0% |
| Amounts receivable within one year | 40/41 | €135,048 | €138,507 | +€3,458 | +2.6% |
| Trade receivables | 40 | €115,967 | €117,590 | +€1,623 | +1.4% |
| Other amounts receivable | 41 | €19,082 | €20,917 | +€1,835 | +9.6% |
| Cash at bank and in hand | 54/58 | €15,081 | €9,609 | -€5,471 | -36.3% |
| Deferred charges and accrued income | 490/1 | - | €129 | +€129 | |
| Total equity and liabilities | 10/49 | €169,601 | €164,462 | -€5,138 | -3.0% |
| Equity | 10/15 | -€42,894 | -€32,878 | +€10,016 | +23.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,091 | -€39,075 | +€10,016 | +20.4% |
| Amounts payable | 17/49 | €212,494 | €197,340 | -€15,154 | -7.1% |
| Amounts payable within one year | 42/48 | €212,494 | €197,340 | -€15,154 | -7.1% |
| Trade debts | 44 | €49,638 | €36,945 | -€12,692 | -25.6% |
| Suppliers | 440/4 | €49,638 | €36,945 | -€12,692 | -25.6% |
| Other amounts payable | 47/48 | €162,857 | €160,395 | -€2,462 | -1.5% |
| Turnover | 70 | €255,642 | - | -€255,642 | |
| Goods, raw materials, services and sundry goods | 60/61 | €239,391 | - | -€239,391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,495 | €2,295 | -€2,200 | -48.9% |
| Other operating charges | 640/8 | €4,052 | €3,766 | -€286 | -7.1% |
| Non-recurring operating charges | 66A | €124 | - | -€124 | |
| Gross operating margin | 9900 | €17,049 | €1,884 | -€15,165 | -88.9% |
| Operating profit (loss) | 9901 | €8,377 | -€4,177 | -€12,555 | |
| Financial income | 75/76B | €1 | €14,271 | +€14,270 | +2,798,084% |
| Recurring financial income | 75 | €1 | €14,271 | +€14,270 | +2,798,084% |
| Non-recurring financial income | 76B | - | €14,271 | +€14,271 | |
| Financial charges | 65/66B | €55 | €78 | +€22 | +40.2% |
| Recurring financial charges | 65 | €55 | €78 | +€22 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €8,323 | €10,016 | +€1,693 | +20.3% |
| Profit (loss) for the period | 9904 | €8,323 | €10,016 | +€1,693 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,323 | €10,016 | +€1,693 | +20.3% |
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 22 October 2026 via checked.be.