GROSFRUIT: 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.
What changed
GROSFRUIT
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€793,140
2024 · -€172,558-€620,582
Equity
€3.6m
2024 · €4.3m-€793,140
Cash
€38,777
2024 · -+€38,777
Balance sheet total
€4.6m
2024 · €4.9m-€373,031
Largest movements
Assets
- Current investments -€793,228
no longer reported in 2025 (was €793,228)
- Receivables within one year +€277,281
up €277,281 (+52.1%), from €532,632 to €809,913
of which Trade receivables: +€272,961
- Stocks and contracts +€261,591
new in 2025: €261,591
- Tangible fixed assets -€147,529
down €147,529 (-4.6%), from €3.2m to €3.1m
of which Assets under construction and advance payments: -€220,179
Equity and liabilities
- Profit (loss) carried forward -€793,140
down €793,140 (-65.7%), from -€1.2m to -€2.0m
- Short-term financial debts +€455,924
new in 2025: €455,924
- Trade debts -€61,279
down €61,279 (-14.9%), from €412,159 to €350,881
Income statement
- Turnover +€2.5m
new in 2025: €2.5m
- Goods and materials +€2.1m
new in 2025: €2.1m
of which Purchases: +€2.4m
- Services and other goods +€625,979
up €625,979 (+42.8%), from €1.5m to €2.1m
- Other operating income +€510,472
up €510,472 (+28.9%), from €1.8m to €2.3m
- Write-downs +€349,156
up €349,156 (+308%), from €113,386 to €462,542
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
-€172,558
Turnover
+€2.5m
Other operating income
+€510,472
Goods and materials
-€2.1m
Services and other goods
-€625,979
Staff costs
-€105,745
Depreciation
-€268,679
Write-downs
-€349,156
Other operating charges
-€57,375
Other operating items
-€55,963
Financial income
-€69,394
Financial charges
-€9,559
Result 2025
-€793,140
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€611,081
Investment
+€193,934
Financing
+€455,924
Cash 2024
€0
From operations (derived)
-€611,081
Net result for the year
-€793,140
Depreciation
+€773,549
Stocks and contracts
-€261,591
Receivables within one year
-€277,281
Deferred charges and accrued income
-€16,803
Trade debts
-€61,279
Tax, wage and social debts
+€40,026
Other debts
+€640
Accrued charges and deferred income
-€15,203
Investment (derived)
+€193,934
Investment in fixed assets (net)
-€599,294
Current investments
+€793,228
Financing
+€455,924
Short-term financial debts
+€455,924
Cash 2025
€38,777
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,937,661 | €4,564,630 | -€373,031 | -7.6% |
| Fixed assets | 21/28 | €3,500,493 | €3,326,238 | -€174,255 | -5.0% |
| Intangible fixed assets | 21 | €299,866 | €273,140 | -€26,726 | -8.9% |
| Tangible fixed assets | 22/27 | €3,200,627 | €3,053,099 | -€147,529 | -4.6% |
| Plant, machinery and equipment | 23 | €2,660,804 | €2,737,099 | +€76,295 | +2.9% |
| Furniture and vehicles | 24 | €203,200 | €181,063 | -€22,137 | -10.9% |
| Other tangible fixed assets | 26 | €116,445 | €134,937 | +€18,492 | +15.9% |
| Assets under construction and advance payments | 27 | €220,179 | €0 | -€220,179 | -100% |
| Current assets | 29/58 | €1,437,168 | €1,238,392 | -€198,776 | -13.8% |
| Stocks and contracts in progress | 3 | - | €261,591 | +€261,591 | |
| Stocks | 30/36 | - | €261,591 | +€261,591 | |
| Goods purchased for resale | 34 | - | €261,591 | +€261,591 | |
| Amounts receivable within one year | 40/41 | €532,632 | €809,913 | +€277,281 | +52.1% |
| Trade receivables | 40 | €532,632 | €805,593 | +€272,961 | +51.2% |
| Other amounts receivable | 41 | - | €4,319 | +€4,319 | |
| Current investments | 50/53 | €793,228 | - | -€793,228 | |
| Other investments | 51/53 | €793,228 | - | -€793,228 | |
| Cash at bank and in hand | 54/58 | - | €38,777 | +€38,777 | |
| Deferred charges and accrued income | 490/1 | €111,308 | €128,111 | +€16,803 | +15.1% |
| Total equity and liabilities | 10/49 | €4,937,661 | €4,564,630 | -€373,031 | -7.6% |
| Equity | 10/15 | €4,344,337 | €3,551,197 | -€793,140 | -18.3% |
| Contributions | 10/11 | €5,389,678 | €5,389,678 | = | 0.0% |
| Capital | 10 | €5,389,678 | €5,389,678 | = | 0.0% |
| Issued capital | 100 | €5,389,678 | €5,389,678 | = | 0.0% |
| Reserves | 13 | €161,806 | €161,806 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,050 | €13,050 | = | 0.0% |
| Legal reserve | 130 | €13,050 | €13,050 | = | 0.0% |
| Distributable reserves | 133 | €148,756 | €148,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,207,147 | -€2,000,287 | -€793,140 | -65.7% |
| Amounts payable | 17/49 | €593,324 | €1,013,433 | +€420,109 | +70.8% |
| Amounts payable within one year | 42/48 | €475,978 | €911,290 | +€435,312 | +91.5% |
| Financial debts | 43 | - | €455,924 | +€455,924 | |
| Other loans | 439 | - | €455,924 | +€455,924 | |
| Trade debts | 44 | €412,159 | €350,881 | -€61,279 | -14.9% |
| Suppliers | 440/4 | €412,159 | €350,881 | -€61,279 | -14.9% |
| Taxes, remuneration and social security | 45 | €61,870 | €101,896 | +€40,026 | +64.7% |
| Taxes | 450/3 | €61,870 | €89,491 | +€27,622 | +44.6% |
| Remuneration and social security | 454/9 | - | €12,404 | +€12,404 | |
| Other amounts payable | 47/48 | €1,950 | €2,590 | +€640 | +32.9% |
| Accrued charges and deferred income | 492/3 | €117,346 | €102,143 | -€15,203 | -13.0% |
| Operating income | 70/76A | €1,855,907 | €5,119,064 | +€3.3m | +176% |
| Turnover | 70 | - | €2,516,825 | +€2.5m | |
| Other operating income | 74 | €1,768,283 | €2,278,755 | +€510,472 | +28.9% |
| Non-recurring operating income | 76A | €87,624 | €323,484 | +€235,860 | +269% |
| Operating charges | 60/66A | €2,096,932 | €5,901,718 | +€3.8m | +181% |
| Goods for resale, raw materials and consumables | 60 | - | €2,106,031 | +€2.1m | |
| Purchases | 600/8 | - | €2,367,622 | +€2.4m | |
| Change in stocks: decrease (increase) | 609 | - | -€261,591 | -€261,591 | |
| Services and other goods | 61 | €1,461,667 | €2,087,646 | +€625,979 | +42.8% |
| Remuneration, social security and pensions | 62 | -€267 | €105,478 | +€105,745 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504,870 | €773,549 | +€268,679 | +53.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €113,386 | €462,542 | +€349,156 | +308% |
| Other operating charges | 640/8 | €1,739 | €59,113 | +€57,375 | +3,300% |
| Non-recurring operating charges | 66A | €15,538 | €307,360 | +€291,822 | +1,878% |
| Operating profit (loss) | 9901 | -€241,026 | -€782,654 | -€541,629 | -225% |
| Financial income | 75/76B | €73,530 | €4,136 | -€69,394 | -94.4% |
| Recurring financial income | 75 | €73,530 | €4,136 | -€69,394 | -94.4% |
| Income from current assets | 751 | €73,530 | €4,136 | -€69,394 | -94.4% |
| Financial charges | 65/66B | €5,062 | €14,622 | +€9,559 | +189% |
| Recurring financial charges | 65 | €5,062 | €14,622 | +€9,559 | +189% |
| Debt charges | 650 | - | €6,058 | +€6,058 | |
| Other financial charges | 652/9 | €5,062 | €8,563 | +€3,501 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | -€172,558 | -€793,140 | -€620,582 | -360% |
| Profit (loss) for the period | 9904 | -€172,558 | -€793,140 | -€620,582 | -360% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,558 | -€793,140 | -€620,582 | -360% |
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.