HOME 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.
HOME FRUIT
Largest movements
- Stocks and contracts -€50,541
down €50,541 (-61.9%), from €81,636 to €31,095
- Receivables within one year -€32,458
down €32,458 (-99.5%), from €32,620 to €163
of which Other amounts receivable: -€29,837
- Tangible fixed assets -€24,916
down €24,916 (-9.6%), from €258,493 to €233,577
of which Plant, machinery and equipment: -€21,573
- Other debts -€36,186
down €36,186 (-26.8%), from €135,071 to €98,885
- Profit (loss) carried forward -€27,441
down €27,441 (-123%), from -€22,299 to -€49,740
- Debts after one year -€23,831
down €23,831 (-11.7%), from €203,646 to €179,815
- Trade debts -€13,726
down €13,726 (-61.4%), from €22,344 to €8,618
- Reserves -€8,145
down €8,145 (-100%), from €8,145 to €0
- Gross operating margin -€13,403
down €13,403, from €8,851 to -€4,552
- Depreciation +€528
up €528 (+2.1%), from €24,978 to €25,505
- Financial charges -€338
down €338 (-6.5%), from €5,173 to €4,835
- Other operating charges -€307
down €307 (-30.7%), from €999 to €692
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,805 | €274,248 | -€105,557 | -27.8% |
| Formation expenses | 20 | €1,767 | €1,177 | -€590 | -33.4% |
| Fixed assets | 21/28 | €258,773 | €233,857 | -€24,916 | -9.6% |
| Tangible fixed assets | 22/27 | €258,493 | €233,577 | -€24,916 | -9.6% |
| Plant, machinery and equipment | 23 | €245,414 | €223,841 | -€21,573 | -8.8% |
| Furniture and vehicles | 24 | €13,078 | €9,736 | -€3,343 | -25.6% |
| Financial fixed assets | 28 | €280 | €280 | = | 0.0% |
| Current assets | 29/58 | €119,266 | €39,214 | -€80,051 | -67.1% |
| Stocks and contracts in progress | 3 | €81,636 | €31,095 | -€50,541 | -61.9% |
| Stocks | 30/36 | €81,636 | €31,095 | -€50,541 | -61.9% |
| Amounts receivable within one year | 40/41 | €32,620 | €163 | -€32,458 | -99.5% |
| Trade receivables | 40 | €2,620 | €0 | -€2,620 | -100% |
| Other amounts receivable | 41 | €30,000 | €163 | -€29,837 | -99.5% |
| Cash at bank and in hand | 54/58 | €5,009 | €7,957 | +€2,947 | +58.8% |
| Total equity and liabilities | 10/49 | €379,805 | €274,248 | -€105,557 | -27.8% |
| Equity | 10/15 | -€7,904 | -€43,490 | -€35,585 | -450% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €8,145 | €0 | -€8,145 | -100% |
| Distributable reserves | 133 | €8,145 | €0 | -€8,145 | -100% |
| Profit (loss) carried forward | 14 | -€22,299 | -€49,740 | -€27,441 | -123% |
| Amounts payable | 17/49 | €387,710 | €317,738 | -€69,972 | -18.0% |
| Amounts payable after more than one year | 17 | €203,646 | €179,815 | -€23,831 | -11.7% |
| Financial debts | 170/4 | €203,646 | €179,815 | -€23,831 | -11.7% |
| Amounts payable within one year | 42/48 | €181,064 | €131,923 | -€49,140 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €23,392 | €23,831 | +€439 | +1.9% |
| Trade debts | 44 | €22,344 | €8,618 | -€13,726 | -61.4% |
| Suppliers | 440/4 | €22,344 | €8,618 | -€13,726 | -61.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €256 | €589 | +€333 | +130% |
| Taxes | 450/3 | €256 | €589 | +€333 | +130% |
| Other amounts payable | 47/48 | €135,071 | €98,885 | -€36,186 | -26.8% |
| Accrued charges and deferred income | 492/3 | €3,000 | €6,000 | +€3,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,978 | €25,505 | +€528 | +2.1% |
| Other operating charges | 640/8 | €999 | €692 | -€307 | -30.7% |
| Gross operating margin | 9900 | €8,851 | -€4,552 | -€13,403 | |
| Operating profit (loss) | 9901 | -€17,126 | -€30,750 | -€13,624 | -79.5% |
| Financial charges | 65/66B | €5,173 | €4,835 | -€338 | -6.5% |
| Recurring financial charges | 65 | €5,173 | €4,835 | -€338 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,299 | -€35,585 | -€13,286 | -59.6% |
| Profit (loss) for the period | 9904 | -€22,299 | -€35,585 | -€13,286 | -59.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,299 | -€35,585 | -€13,286 | -59.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.