M.S. 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.
M.S. FRUIT
Largest movements
- Cash +€10,063
up €10,063 (+29.2%), from €34,494 to €44,558
mainly Net result for the year (+€9,505) and Receivables within one year (+€599)
- Receivables within one year -€599
down €599 (-88.2%), from €679 to €80
- Profit (loss) carried forward +€9,505
up €9,505 (+100.0%), from €9,504 to €19,009
- Gross operating margin +€269
up €269 (+2.8%), from €9,466 to €9,735
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 | €36,532 | €45,997 | +€9,465 | +25.9% |
| Fixed assets | 21/28 | €1,359 | €1,359 | = | 0.0% |
| Financial fixed assets | 28 | €1,359 | €1,359 | = | 0.0% |
| Current assets | 29/58 | €35,173 | €44,638 | +€9,465 | +26.9% |
| Amounts receivable within one year | 40/41 | €679 | €80 | -€599 | -88.2% |
| Other amounts receivable | 41 | €679 | €80 | -€599 | -88.2% |
| Cash at bank and in hand | 54/58 | €34,494 | €44,558 | +€10,063 | +29.2% |
| Total equity and liabilities | 10/49 | €36,532 | €45,997 | +€9,465 | +25.9% |
| Equity | 10/15 | €29,964 | €39,469 | +€9,505 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,504 | €19,009 | +€9,505 | +100.0% |
| Amounts payable | 17/49 | €6,568 | €6,527 | -€41 | -0.6% |
| Amounts payable within one year | 42/48 | €6,568 | €6,527 | -€41 | -0.6% |
| Trade debts | 44 | €2,868 | €2,867 | -€1 | 0.0% |
| Suppliers | 440/4 | €2,868 | €2,867 | -€1 | 0.0% |
| Other amounts payable | 47/48 | €3,700 | €3,660 | -€40 | -1.1% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €9,466 | €9,735 | +€269 | +2.8% |
| Operating profit (loss) | 9901 | €9,404 | €9,673 | +€269 | +2.9% |
| Financial charges | 65/66B | €157 | €168 | +€11 | +7.0% |
| Recurring financial charges | 65 | €157 | €168 | +€11 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €9,247 | €9,505 | +€258 | +2.8% |
| Profit (loss) for the period | 9904 | €9,247 | €9,505 | +€258 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,247 | €9,505 | +€258 | +2.8% |
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 30 September 2026 via checked.be.