JD FRUIT: 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.
JD FRUIT
Largest movements
- Cash -€116,039
down €116,039 (-67.4%), from €172,096 to €56,058
mainly Investment in fixed assets (net) (-€108,507) and Debts after one year (-€23,582)
- Tangible fixed assets +€66,693
up €66,693 (+22.0%), from €302,534 to €369,226
- Stocks and contracts -€30,264
down €30,264 (-12.8%), from €236,264 to €206,000
- Receivables within one year +€17,396
up €17,396 (+26.9%), from €64,680 to €82,075
of which Trade receivables: +€14,275
- Financial fixed assets -€12,250
down €12,250 (-85.5%), from €14,327 to €2,077
- Debts after one year -€23,582
down €23,582 (-9.5%), from €248,916 to €225,334
- Tax, wage and social debts -€20,758
down €20,758 (-31.4%), from €66,124 to €45,366
of which Taxes: -€17,377
- Profit (loss) carried forward -€15,971
down €15,971 (-10.6%), from -€151,237 to -€167,208
- Current portion of long-term debt -€15,011
down €15,011 (-38.9%), from €38,592 to €23,582
- Staff costs +€103,528
up €103,528 (+92.1%), from €112,398 to €215,926
- Gross operating margin -€102,957
down €102,957 (-26.7%), from €386,277 to €283,320
- Taxes -€19,628
down €19,628 (-99.0%), from €19,832 to €204
- Financial charges +€10,373
up €10,373 (+120.7%), from €8,593 to €18,966
of which Non-recurring financial charges: +€12,250
- Depreciation -€5,106
down €5,106 (-8.6%), from €59,170 to €54,064
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 | €793,350 | €722,965 | -€70,385 | -8.9% |
| Fixed assets | 21/28 | €316,861 | €371,304 | +€54,443 | +17.2% |
| Tangible fixed assets | 22/27 | €302,534 | €369,226 | +€66,693 | +22.0% |
| Land and buildings | 22 | €270,501 | €278,117 | +€7,616 | +2.8% |
| Plant, machinery and equipment | 23 | €26,785 | €57,982 | +€31,197 | +116.5% |
| Furniture and vehicles | 24 | €5,248 | €33,128 | +€27,880 | +531.2% |
| Financial fixed assets | 28 | €14,327 | €2,077 | -€12,250 | -85.5% |
| Current assets | 29/58 | €476,489 | €351,661 | -€124,828 | -26.2% |
| Stocks and contracts in progress | 3 | €236,264 | €206,000 | -€30,264 | -12.8% |
| Stocks | 30/36 | €236,264 | €206,000 | -€30,264 | -12.8% |
| Amounts receivable within one year | 40/41 | €64,680 | €82,075 | +€17,396 | +26.9% |
| Trade receivables | 40 | €64,680 | €78,955 | +€14,275 | +22.1% |
| Other amounts receivable | 41 | €0 | €3,121 | +€3,121 | |
| Cash at bank and in hand | 54/58 | €172,096 | €56,058 | -€116,039 | -67.4% |
| Deferred charges and accrued income | 490/1 | €3,449 | €7,528 | +€4,079 | +118.3% |
| Total equity and liabilities | 10/49 | €793,350 | €722,965 | -€70,385 | -8.9% |
| Equity | 10/15 | €357,763 | €341,792 | -€15,971 | -4.5% |
| Contributions | 10/11 | €509,000 | €509,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,237 | -€167,208 | -€15,971 | -10.6% |
| Amounts payable | 17/49 | €435,587 | €381,173 | -€54,414 | -12.5% |
| Amounts payable after more than one year | 17 | €248,916 | €225,334 | -€23,582 | -9.5% |
| Financial debts | 170/4 | €248,916 | €225,334 | -€23,582 | -9.5% |
| Amounts payable within one year | 42/48 | €186,671 | €155,839 | -€30,832 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €38,592 | €23,582 | -€15,011 | -38.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €22,573 | €22,196 | -€377 | -1.7% |
| Suppliers | 440/4 | €22,573 | €22,196 | -€377 | -1.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €66,124 | €45,366 | -€20,758 | -31.4% |
| Taxes | 450/3 | €37,413 | €20,036 | -€17,377 | -46.4% |
| Remuneration and social security | 454/9 | €28,711 | €25,330 | -€3,381 | -11.8% |
| Other amounts payable | 47/48 | €59,382 | €64,695 | +€5,313 | +8.9% |
| Remuneration, social security and pensions | 62 | €112,398 | €215,926 | +€103,528 | +92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,170 | €54,064 | -€5,106 | -8.6% |
| Other operating charges | 640/8 | €6,129 | €10,193 | +€4,064 | +66.3% |
| Gross operating margin | 9900 | €386,277 | €283,320 | -€102,957 | -26.7% |
| Operating profit (loss) | 9901 | €208,580 | €3,136 | -€205,443 | -98.5% |
| Financial income | 75/76B | €4,508 | €62 | -€4,446 | -98.6% |
| Recurring financial income | 75 | €4,508 | €62 | -€4,446 | -98.6% |
| Financial charges | 65/66B | €8,593 | €18,966 | +€10,373 | +120.7% |
| Recurring financial charges | 65 | €8,593 | €6,716 | -€1,877 | -21.8% |
| Non-recurring financial charges | 66B | - | €12,250 | +€12,250 | |
| Profit (loss) for the period before taxes | 9903 | €204,495 | -€15,768 | -€220,263 | |
| Income taxes | 67/77 | €19,832 | €204 | -€19,628 | -99.0% |
| Profit (loss) for the period | 9904 | €184,663 | -€15,971 | -€200,634 | |
| Profit (loss) for the period to be appropriated | 9905 | €184,663 | -€15,971 | -€200,634 |
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 8 October 2026 via checked.be.