GUIDOFRUIT: 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.
GUIDOFRUIT
Largest movements
- Receivables within one year +€228,520
up €228,520 (+19.2%), from €1.2m to €1.4m
of which Trade receivables: +€223,797
- Cash -€196,334
down €196,334 (-16.2%), from €1.2m to €1.0m
mainly Receivables within one year (-€228,520) and Contributions, distributions and other (-€130,000)
- Tangible fixed assets -€52,511
down €52,511 (-11.9%), from €441,101 to €388,589
of which Other tangible fixed assets: -€41,881
- Other debts -€120,000
down €120,000 (-18.5%), from €650,000 to €530,000
- Trade debts +€108,763
up €108,763 (+69.1%), from €157,406 to €266,169
- Gross operating margin +€92,704
up €92,704 (+8.6%), from €1.1m to €1.2m
- Staff costs +€74,606
up €74,606 (+12.5%), from €596,772 to €671,378
- Financial income -€22,164
down €22,164 (-51.1%), from €43,363 to €21,199
- Taxes +€13,329
up €13,329 (+21.1%), from €63,191 to €76,520
- Depreciation +€12,843
up €12,843 (+11.0%), from €116,376 to €129,219
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 | €3,013,909 | €2,998,305 | -€15,604 | -0.5% |
| Fixed assets | 21/28 | €533,848 | €495,337 | -€38,511 | -7.2% |
| Tangible fixed assets | 22/27 | €441,101 | €388,589 | -€52,511 | -11.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €84,871 | €56,343 | -€28,528 | -33.6% |
| Furniture and vehicles | 24 | €91,455 | €109,354 | +€17,898 | +19.6% |
| Other tangible fixed assets | 26 | €264,774 | €222,893 | -€41,881 | -15.8% |
| Financial fixed assets | 28 | €92,747 | €106,747 | +€14,000 | +15.1% |
| Current assets | 29/58 | €2,480,061 | €2,502,968 | +€22,907 | +0.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €67,489 | €59,050 | -€8,439 | -12.5% |
| Stocks | 30/36 | €67,489 | €59,050 | -€8,439 | -12.5% |
| Amounts receivable within one year | 40/41 | €1,192,159 | €1,420,679 | +€228,520 | +19.2% |
| Trade receivables | 40 | €1,129,681 | €1,353,478 | +€223,797 | +19.8% |
| Other amounts receivable | 41 | €62,478 | €67,201 | +€4,723 | +7.6% |
| Cash at bank and in hand | 54/58 | €1,215,533 | €1,019,199 | -€196,334 | -16.2% |
| Deferred charges and accrued income | 490/1 | €4,880 | €4,040 | -€840 | -17.2% |
| Total equity and liabilities | 10/49 | €3,013,909 | €2,998,305 | -€15,604 | -0.5% |
| Equity | 10/15 | €697,161 | €699,677 | +€2,516 | +0.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €30,172 | €30,172 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €23,972 | €23,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | €605,489 | €608,005 | +€2,516 | +0.4% |
| Amounts payable | 17/49 | €2,316,748 | €2,298,627 | -€18,120 | -0.8% |
| Amounts payable after more than one year | 17 | €1,399,600 | €1,399,600 | = | 0.0% |
| Financial debts | 170/4 | €1,399,600 | €1,399,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €877,579 | €860,778 | -€16,801 | -1.9% |
| Trade debts | 44 | €157,406 | €266,169 | +€108,763 | +69.1% |
| Suppliers | 440/4 | €157,406 | €266,169 | +€108,763 | +69.1% |
| Taxes, remuneration and social security | 45 | €70,172 | €64,609 | -€5,563 | -7.9% |
| Taxes | 450/3 | €11,970 | €4,394 | -€7,575 | -63.3% |
| Remuneration and social security | 454/9 | €58,203 | €60,215 | +€2,012 | +3.5% |
| Other amounts payable | 47/48 | €650,000 | €530,000 | -€120,000 | -18.5% |
| Accrued charges and deferred income | 492/3 | €39,569 | €38,249 | -€1,320 | -3.3% |
| Remuneration, social security and pensions | 62 | €596,772 | €671,378 | +€74,606 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,376 | €129,219 | +€12,843 | +11.0% |
| Other operating charges | 640/8 | €197 | €69 | -€128 | -64.8% |
| Non-recurring operating charges | 66A | - | €50,879 | +€50,879 | |
| Gross operating margin | 9900 | €1,074,462 | €1,167,166 | +€92,704 | +8.6% |
| Operating profit (loss) | 9901 | €361,117 | €315,621 | -€45,496 | -12.6% |
| Financial income | 75/76B | €43,363 | €21,199 | -€22,164 | -51.1% |
| Recurring financial income | 75 | €43,363 | €21,199 | -€22,164 | -51.1% |
| Financial charges | 65/66B | €133,183 | €127,784 | -€5,399 | -4.1% |
| Recurring financial charges | 65 | €133,183 | €127,784 | -€5,399 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €271,296 | €209,036 | -€62,261 | -22.9% |
| Income taxes | 67/77 | €63,191 | €76,520 | +€13,329 | +21.1% |
| Profit (loss) for the period | 9904 | €208,105 | €132,516 | -€75,589 | -36.3% |
| Transfer from tax-exempt reserves | 789 | €73,972 | €0 | -€73,972 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €282,077 | €132,516 | -€149,561 | -53.0% |
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 3 October 2026 via checked.be.