GJ 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.
GJ FRUIT
Largest movements
- Cash -€2,353
down €2,353 (-77.7%), from €3,028 to €675
mainly Net result for the year (-€2,400) and Receivables within one year (-€678)
- Receivables within one year +€678
up €678 (+17.8%), from €3,816 to €4,494
- Profit (loss) carried forward -€2,400
new in 2025: -€2,400
- Trade debts +€725
new in 2025: €725
- Other operating charges -€865
down €865 (-89.0%), from €973 to €107
- Gross operating margin -€696
down €696 (-58.0%), from -€1,200 to -€1,896
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 | €11,802 | €10,127 | -€1,675 | -14.2% |
| Fixed assets | 21/28 | €4,958 | €4,958 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,958 | €4,958 | = | 0.0% |
| Land and buildings | 22 | €4,958 | €4,958 | = | 0.0% |
| Current assets | 29/58 | €6,844 | €5,169 | -€1,675 | -24.5% |
| Amounts receivable within one year | 40/41 | €3,816 | €4,494 | +€678 | +17.8% |
| Other amounts receivable | 41 | €3,816 | €4,494 | +€678 | +17.8% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,028 | €675 | -€2,353 | -77.7% |
| Total equity and liabilities | 10/49 | €11,802 | €10,127 | -€1,675 | -14.2% |
| Equity | 10/15 | €11,802 | €9,402 | -€2,400 | -20.3% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €4,365 | €4,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,506 | €2,506 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,400 | -€2,400 | |
| Amounts payable | 17/49 | - | €725 | +€725 | |
| Amounts payable within one year | 42/48 | - | €725 | +€725 | |
| Trade debts | 44 | - | €725 | +€725 | |
| Suppliers | 440/4 | - | €725 | +€725 | |
| Non-recurring operating income | 76A | - | €165 | +€165 | |
| Other operating charges | 640/8 | €973 | €107 | -€865 | -89.0% |
| Gross operating margin | 9900 | -€1,200 | -€1,896 | -€696 | -58.0% |
| Operating profit (loss) | 9901 | -€2,173 | -€2,003 | +€170 | +7.8% |
| Financial income | 75/76B | €0 | €2 | +€1 | +518% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +518% |
| Financial charges | 65/66B | €387 | €399 | +€12 | +3.1% |
| Recurring financial charges | 65 | €387 | €399 | +€12 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,560 | -€2,400 | +€159 | +6.2% |
| Income taxes | 67/77 | - | -€1 | -€1 | |
| Profit (loss) for the period | 9904 | -€2,560 | -€2,400 | +€160 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,560 | -€2,400 | +€160 | +6.3% |
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 19 October 2026 via checked.be.