Leli 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.
Leli Fruit
Largest movements
- Cash +€16,738
up €16,738 (+135.5%), from €12,348 to €29,086
mainly Net result for the year (+€42,329) and Tax, wage and social debts (+€4,760)
- Deferred charges and accrued income +€12,869
up €12,869 (+5973.3%), from €215 to €13,084
- Receivables within one year +€9,382
up €9,382 (+30.0%), from €31,241 to €40,622
of which Other amounts receivable: +€8,680
- Tangible fixed assets +€1,081
up €1,081 (+4.8%), from €22,438 to €23,519
of which Furniture and vehicles: +€1,762
- Reserves +€42,329
new in 2025: €42,329
- Trade debts -€5,767
down €5,767 (-52.2%), from €11,042 to €5,275
- Tax, wage and social debts +€4,760
up €4,760 (+28.8%), from €16,513 to €21,273
- Debts after one year -€3,865
down €3,865 (-23.8%), from €16,262 to €12,397
- Current portion of long-term debt +€2,612
up €2,612 (+69.9%), from €3,738 to €6,350
- Gross operating margin +€44,096
up €44,096 (+190.3%), from €23,171 to €67,267
- Taxes +€15,264
up €15,264 (+318.8%), from €4,788 to €20,052
- Financial charges +€2,153
up €2,153 (+1105.3%), from €195 to €2,348
- Other operating charges +€775
up €775 (+71.8%), from €1,080 to €1,856
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 | €66,243 | €106,311 | +€40,069 | +60.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €22,438 | €23,519 | +€1,081 | +4.8% |
| Tangible fixed assets | 22/27 | €22,438 | €23,519 | +€1,081 | +4.8% |
| Land and buildings | 22 | €22,438 | €21,757 | -€682 | -3.0% |
| Furniture and vehicles | 24 | - | €1,762 | +€1,762 | |
| Current assets | 29/58 | €43,804 | €82,792 | +€38,988 | +89.0% |
| Amounts receivable within one year | 40/41 | €31,241 | €40,622 | +€9,382 | +30.0% |
| Trade receivables | 40 | €30,991 | €31,692 | +€701 | +2.3% |
| Other amounts receivable | 41 | €250 | €8,931 | +€8,680 | +3470.6% |
| Cash at bank and in hand | 54/58 | €12,348 | €29,086 | +€16,738 | +135.5% |
| Deferred charges and accrued income | 490/1 | €215 | €13,084 | +€12,869 | +5973.3% |
| Total equity and liabilities | 10/49 | €66,243 | €106,311 | +€40,069 | +60.5% |
| Equity | 10/15 | €18,688 | €61,016 | +€42,329 | +226.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €42,329 | +€42,329 | |
| Distributable reserves | 133 | - | €42,329 | +€42,329 | |
| Profit (loss) carried forward | 14 | €16,188 | €16,188 | = | 0.0% |
| Amounts payable | 17/49 | €47,555 | €45,295 | -€2,260 | -4.8% |
| Amounts payable after more than one year | 17 | €16,262 | €12,397 | -€3,865 | -23.8% |
| Financial debts | 170/4 | €16,262 | €12,397 | -€3,865 | -23.8% |
| Amounts payable within one year | 42/48 | €31,293 | €32,898 | +€1,605 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €3,738 | €6,350 | +€2,612 | +69.9% |
| Trade debts | 44 | €11,042 | €5,275 | -€5,767 | -52.2% |
| Suppliers | 440/4 | €11,042 | €5,275 | -€5,767 | -52.2% |
| Taxes, remuneration and social security | 45 | €16,513 | €21,273 | +€4,760 | +28.8% |
| Taxes | 450/3 | €16,513 | €21,273 | +€4,760 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €946 | +€18 | +1.9% |
| Other operating charges | 640/8 | €1,080 | €1,856 | +€775 | +71.8% |
| Gross operating margin | 9900 | €23,171 | €67,267 | +€44,096 | +190.3% |
| Operating profit (loss) | 9901 | €21,162 | €64,466 | +€43,303 | +204.6% |
| Financial income | 75/76B | €8 | €263 | +€255 | +3363.6% |
| Recurring financial income | 75 | €8 | €263 | +€255 | +3363.6% |
| Financial charges | 65/66B | €195 | €2,348 | +€2,153 | +1105.3% |
| Recurring financial charges | 65 | €195 | €2,348 | +€2,153 | +1105.3% |
| Profit (loss) for the period before taxes | 9903 | €20,975 | €62,380 | +€41,405 | +197.4% |
| Income taxes | 67/77 | €4,788 | €20,052 | +€15,264 | +318.8% |
| Profit (loss) for the period | 9904 | €16,188 | €42,329 | +€26,141 | +161.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,188 | €42,329 | +€26,141 | +161.5% |
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 7 October 2026 via checked.be.