GYMA 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.
GYMA FRUIT
Largest movements
- Cash -€6,518
down €6,518 (-13.0%), from €50,211 to €43,693
mainly Net result for the year (-€6,676) and Trade debts (-€3,641)
- Receivables within one year -€2,897
down €2,897 (-27.1%), from €10,689 to €7,793
of which Trade receivables: -€5,815
- Tangible fixed assets +€1,545
new in 2025: €1,545
- Stocks and contracts -€1,482
down €1,482 (-25.2%), from €5,871 to €4,389
- Trade debts -€3,641
down €3,641 (-24.6%), from €14,786 to €11,144
- Profit (loss) carried forward -€3,429
new in 2025: -€3,429
- Reserves -€3,246
down €3,246 (-13.4%), from €24,246 to €21,000
- Short-term financial debts +€1,016
new in 2025: €1,016
- Gross operating margin -€21,297
down €21,297, from €14,979 to -€6,318
- Taxes -€4,014
no longer reported in 2025 (was €4,014)
- Financial income -€700
down €700 (-61.3%), from €1,141 to €441
- Financial charges -€488
down €488 (-55.1%), from €885 to €397
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 | €68,321 | €58,530 | -€9,791 | -14.3% |
| Fixed assets | 21/28 | - | €1,545 | +€1,545 | |
| Tangible fixed assets | 22/27 | - | €1,545 | +€1,545 | |
| Plant, machinery and equipment | 23 | - | €1,545 | +€1,545 | |
| Current assets | 29/58 | €68,321 | €56,985 | -€11,337 | -16.6% |
| Stocks and contracts in progress | 3 | €5,871 | €4,389 | -€1,482 | -25.2% |
| Stocks | 30/36 | €5,871 | €4,389 | -€1,482 | -25.2% |
| Amounts receivable within one year | 40/41 | €10,689 | €7,793 | -€2,897 | -27.1% |
| Trade receivables | 40 | €9,103 | €3,288 | -€5,815 | -63.9% |
| Other amounts receivable | 41 | €1,586 | €4,505 | +€2,919 | +184% |
| Cash at bank and in hand | 54/58 | €50,211 | €43,693 | -€6,518 | -13.0% |
| Deferred charges and accrued income | 490/1 | €1,551 | €1,110 | -€440 | -28.4% |
| Total equity and liabilities | 10/49 | €68,321 | €58,530 | -€9,791 | -14.3% |
| Equity | 10/15 | €42,846 | €36,171 | -€6,676 | -15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,246 | €21,000 | -€3,246 | -13.4% |
| Distributable reserves | 133 | €24,246 | €21,000 | -€3,246 | -13.4% |
| Profit (loss) carried forward | 14 | - | -€3,429 | -€3,429 | |
| Amounts payable | 17/49 | €25,475 | €22,359 | -€3,116 | -12.2% |
| Amounts payable within one year | 42/48 | €25,475 | €22,359 | -€3,116 | -12.2% |
| Financial debts | 43 | - | €1,016 | +€1,016 | |
| Other loans | 439 | - | €1,016 | +€1,016 | |
| Trade debts | 44 | €14,786 | €11,144 | -€3,641 | -24.6% |
| Suppliers | 440/4 | €14,786 | €11,144 | -€3,641 | -24.6% |
| Taxes, remuneration and social security | 45 | €1,864 | €1,864 | = | 0.0% |
| Taxes | 450/3 | €1,864 | €1,864 | = | 0.0% |
| Other amounts payable | 47/48 | €8,825 | €8,335 | -€490 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €48 | +€48 | |
| Other operating charges | 640/8 | €408 | €353 | -€54 | -13.4% |
| Gross operating margin | 9900 | €14,979 | -€6,318 | -€21,297 | |
| Operating profit (loss) | 9901 | €14,572 | -€6,719 | -€21,291 | |
| Financial income | 75/76B | €1,141 | €441 | -€700 | -61.3% |
| Recurring financial income | 75 | €1,141 | €441 | -€700 | -61.3% |
| Financial charges | 65/66B | €885 | €397 | -€488 | -55.1% |
| Recurring financial charges | 65 | €885 | €397 | -€488 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €14,827 | -€6,676 | -€21,503 | |
| Income taxes | 67/77 | €4,014 | - | -€4,014 | |
| Profit (loss) for the period | 9904 | €10,813 | -€6,676 | -€17,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,813 | -€6,676 | -€17,488 |
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 31 October 2026 via checked.be.