IBO 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.
IBO FRUIT
Largest movements
- Cash +€56,797
up €56,797 (+75.4%), from €75,297 to €132,094
mainly Depreciation (+€53,714) and Net result for the year (+€53,384)
- Tangible fixed assets -€48,765
down €48,765 (-4.8%), from €1.0m to €973,995
of which Land and buildings: -€45,000
- Receivables within one year -€17,465
down €17,465 (-52.7%), from €33,143 to €15,678
of which Other amounts receivable: -€26,818
- Reserves +€53,384
up €53,384 (+20.3%), from €263,452 to €316,836
of which Distributable reserves: +€53,384
- Debts after one year -€52,558
down €52,558 (-7.4%), from €714,420 to €661,862
- Tax, wage and social debts -€26,535
down €26,535 (-36.0%), from €73,639 to €47,104
of which Taxes: -€42,414
- Trade debts +€11,780
up €11,780 (+55.2%), from €21,349 to €33,129
- Financial charges +€27,161
up €27,161 (+299.6%), from €9,064 to €36,225
- Taxes -€25,783
down €25,783 (-58.3%), from €44,240 to €18,457
- Depreciation +€24,905
up €24,905 (+86.5%), from €28,808 to €53,714
- Staff costs +€17,395
up €17,395 (+7.2%), from €240,351 to €257,746
- Gross operating margin -€5,710
down €5,710 (-1.3%), from €436,248 to €430,538
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 | €1,151,790 | €1,147,159 | -€4,631 | -0.4% |
| Fixed assets | 21/28 | €1,034,960 | €982,495 | -€52,465 | -5.1% |
| Intangible fixed assets | 21 | €4,250 | €3,250 | -€1,000 | -23.5% |
| Tangible fixed assets | 22/27 | €1,022,760 | €973,995 | -€48,765 | -4.8% |
| Land and buildings | 22 | €1,010,007 | €965,007 | -€45,000 | -4.5% |
| Plant, machinery and equipment | 23 | €12,399 | €8,988 | -€3,412 | -27.5% |
| Furniture and vehicles | 24 | €353 | €0 | -€353 | -100.0% |
| Financial fixed assets | 28 | €7,950 | €5,250 | -€2,700 | -34.0% |
| Current assets | 29/58 | €116,830 | €164,664 | +€47,834 | +40.9% |
| Stocks and contracts in progress | 3 | €4,898 | €13,157 | +€8,259 | +168.6% |
| Stocks | 30/36 | €4,898 | €13,157 | +€8,259 | +168.6% |
| Amounts receivable within one year | 40/41 | €33,143 | €15,678 | -€17,465 | -52.7% |
| Trade receivables | 40 | €38 | €9,391 | +€9,353 | +24471.3% |
| Other amounts receivable | 41 | €33,105 | €6,287 | -€26,818 | -81.0% |
| Cash at bank and in hand | 54/58 | €75,297 | €132,094 | +€56,797 | +75.4% |
| Deferred charges and accrued income | 490/1 | €3,492 | €3,735 | +€243 | +7.0% |
| Total equity and liabilities | 10/49 | €1,151,790 | €1,147,159 | -€4,631 | -0.4% |
| Equity | 10/15 | €282,052 | €335,436 | +€53,384 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,452 | €316,836 | +€53,384 | +20.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €261,592 | €314,976 | +€53,384 | +20.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €869,739 | €811,724 | -€58,015 | -6.7% |
| Amounts payable after more than one year | 17 | €714,420 | €661,862 | -€52,558 | -7.4% |
| Financial debts | 170/4 | €714,420 | €661,862 | -€52,558 | -7.4% |
| Amounts payable within one year | 42/48 | €155,318 | €149,861 | -€5,457 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €50,580 | €60,058 | +€9,478 | +18.7% |
| Trade debts | 44 | €21,349 | €33,129 | +€11,780 | +55.2% |
| Suppliers | 440/4 | €21,349 | €33,129 | +€11,780 | +55.2% |
| Taxes, remuneration and social security | 45 | €73,639 | €47,104 | -€26,535 | -36.0% |
| Taxes | 450/3 | €52,235 | €9,821 | -€42,414 | -81.2% |
| Remuneration and social security | 454/9 | €21,404 | €37,283 | +€15,879 | +74.2% |
| Other amounts payable | 47/48 | €9,751 | €9,571 | -€180 | -1.8% |
| Remuneration, social security and pensions | 62 | €240,351 | €257,746 | +€17,395 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,808 | €53,714 | +€24,905 | +86.5% |
| Other operating charges | 640/8 | €6,184 | €11,014 | +€4,830 | +78.1% |
| Gross operating margin | 9900 | €436,248 | €430,538 | -€5,710 | -1.3% |
| Operating profit (loss) | 9901 | €160,905 | €108,065 | -€52,840 | -32.8% |
| Financial income | 75/76B | €1 | €1 | +€0 | +33.3% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +33.3% |
| Financial charges | 65/66B | €9,064 | €36,225 | +€27,161 | +299.6% |
| Recurring financial charges | 65 | €9,064 | €36,225 | +€27,161 | +299.6% |
| Profit (loss) for the period before taxes | 9903 | €151,841 | €71,841 | -€80,000 | -52.7% |
| Income taxes | 67/77 | €44,240 | €18,457 | -€25,783 | -58.3% |
| Profit (loss) for the period | 9904 | €107,601 | €53,384 | -€54,217 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €107,601 | €53,384 | -€54,217 | -50.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.