INDUMA FRUITTEELTMACHINES: what changed
INDUMA FRUITTEELTMACHINES
Largest movements
- Cash +€129,840
up €129,840 (+155%), from €83,549 to €213,389
mainly Net result for the year (+€251,833) and Tax, wage and social debts (+€106,297)
- Receivables within one year +€65,241
up €65,241 (+5.2%), from €1.3m to €1.3m
of which Trade receivables: +€63,130
- Tangible fixed assets -€40,482
down €40,482 (-23.5%), from €172,529 to €132,047
- Trade debts -€194,506
down €194,506 (-25.7%), from €757,037 to €562,531
- Profit (loss) carried forward +€151,833
up €151,833 (+9.3%), from €1.6m to €1.8m
- Tax, wage and social debts +€106,297
up €106,297 (+121%), from €88,026 to €194,323
of which Taxes: +€98,213
- Reserves +€100,000
up €100,000 (+49.4%), from €202,610 to €302,610
of which Distributable reserves: +€100,000
- Gross operating margin +€179,185
up €179,185 (+35.8%), from €501,200 to €680,385
- Staff costs +€40,540
up €40,540 (+16.7%), from €242,477 to €283,017
- Taxes +€38,055
up €38,055 (+67.7%), from €56,176 to €94,231
- Depreciation +€14,526
up €14,526 (+42.9%), from €33,863 to €48,389
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,033,236 | €3,190,662 | +€157,427 | +5.2% |
| Fixed assets | 21/28 | €173,357 | €132,875 | -€40,482 | -23.4% |
| Tangible fixed assets | 22/27 | €172,529 | €132,047 | -€40,482 | -23.5% |
| Land and buildings | 22 | €126,062 | €105,931 | -€20,131 | -16.0% |
| Plant, machinery and equipment | 23 | €20,957 | €12,772 | -€8,185 | -39.1% |
| Furniture and vehicles | 24 | €25,510 | €13,343 | -€12,167 | -47.7% |
| Financial fixed assets | 28 | €828 | €828 | = | 0.0% |
| Current assets | 29/58 | €2,859,879 | €3,057,788 | +€197,909 | +6.9% |
| Stocks and contracts in progress | 3 | €1,512,472 | €1,515,275 | +€2,803 | +0.2% |
| Stocks | 30/36 | €1,512,472 | €1,515,275 | +€2,803 | +0.2% |
| Amounts receivable within one year | 40/41 | €1,263,042 | €1,328,283 | +€65,241 | +5.2% |
| Trade receivables | 40 | €1,263,042 | €1,326,172 | +€63,130 | +5.0% |
| Other amounts receivable | 41 | - | €2,111 | +€2,111 | |
| Cash at bank and in hand | 54/58 | €83,549 | €213,389 | +€129,840 | +155% |
| Deferred charges and accrued income | 490/1 | €816 | €841 | +€24 | +3.0% |
| Total equity and liabilities | 10/49 | €3,033,236 | €3,190,662 | +€157,427 | +5.2% |
| Equity | 10/15 | €1,853,892 | €2,105,725 | +€251,833 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,610 | €302,610 | +€100,000 | +49.4% |
| Tax-exempt reserves | 132 | €30,750 | €30,750 | = | 0.0% |
| Distributable reserves | 133 | €171,860 | €271,860 | +€100,000 | +58.2% |
| Profit (loss) carried forward | 14 | €1,632,682 | €1,784,515 | +€151,833 | +9.3% |
| Amounts payable | 17/49 | €1,179,344 | €1,084,938 | -€94,406 | -8.0% |
| Amounts payable within one year | 42/48 | €1,179,344 | €1,084,938 | -€94,406 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €972 | - | -€972 | |
| Financial debts | 43 | €15,344 | €10,118 | -€5,226 | -34.1% |
| Credit institutions | 430/8 | €15,344 | €10,118 | -€5,226 | -34.1% |
| Trade debts | 44 | €757,037 | €562,531 | -€194,506 | -25.7% |
| Suppliers | 440/4 | €757,037 | €562,531 | -€194,506 | -25.7% |
| Taxes, remuneration and social security | 45 | €88,026 | €194,323 | +€106,297 | +121% |
| Taxes | 450/3 | €58,205 | €156,418 | +€98,213 | +169% |
| Remuneration and social security | 454/9 | €29,821 | €37,905 | +€8,084 | +27.1% |
| Other amounts payable | 47/48 | €317,966 | €317,966 | = | 0.0% |
| Non-recurring operating income | 76A | - | €100,857 | +€100,857 | |
| Remuneration, social security and pensions | 62 | €242,477 | €283,017 | +€40,540 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,863 | €48,389 | +€14,526 | +42.9% |
| Other operating charges | 640/8 | €5,125 | - | -€5,125 | |
| Gross operating margin | 9900 | €501,200 | €680,385 | +€179,185 | +35.8% |
| Operating profit (loss) | 9901 | €219,734 | €348,978 | +€129,244 | +58.8% |
| Financial income | 75/76B | €198 | €239 | +€40 | +20.3% |
| Recurring financial income | 75 | €198 | €239 | +€40 | +20.3% |
| Financial charges | 65/66B | €2,992 | €3,153 | +€161 | +5.4% |
| Recurring financial charges | 65 | €2,992 | €3,153 | +€161 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €216,941 | €346,064 | +€129,123 | +59.5% |
| Income taxes | 67/77 | €56,176 | €94,231 | +€38,055 | +67.7% |
| Profit (loss) for the period | 9904 | €160,765 | €251,833 | +€91,068 | +56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €160,765 | €251,833 | +€91,068 | +56.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.