P4 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.
P4 FRUIT
Largest movements
- Tangible fixed assets +€61,125
up €61,125 (+23.8%), from €257,218 to €318,343
of which Land and buildings: +€66,771
- Receivables within one year +€56,653
up €56,653 (+4.4%), from €1.3m to €1.4m
of which Trade receivables: +€57,165
- Stocks and contracts -€21,057
down €21,057 (-10.1%), from €207,938 to €186,881
- Revaluation surpluses +€70,595
up €70,595 (+33.3%), from €211,737 to €282,332
- Other debts -€58,938
down €58,938 (-11.0%), from €535,033 to €476,095
- Profit (loss) carried forward +€57,905
up €57,905 (+13.5%), from -€427,884 to -€369,980
- Trade debts -€23,259
down €23,259 (-7.2%), from €322,582 to €299,323
- Reserves +€21,918
up €21,918 (+273%), from €8,022 to €29,941
of which Distributable reserves: +€21,918
- Gross operating margin -€125,121
down €125,121 (-57.9%), from €216,208 to €91,086
- Depreciation -€9,655
down €9,655 (-23.5%), from €41,044 to €31,389
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.
Derived cash bridge
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 | €1,788,760 | €1,866,165 | +€77,405 | +4.3% |
| Fixed assets | 21/28 | €257,718 | €318,343 | +€60,625 | +23.5% |
| Tangible fixed assets | 22/27 | €257,218 | €318,343 | +€61,125 | +23.8% |
| Land and buildings | 22 | €242,451 | €309,222 | +€66,771 | +27.5% |
| Plant, machinery and equipment | 23 | €14,767 | €9,120 | -€5,646 | -38.2% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €500 | €0 | -€500 | -100% |
| Current assets | 29/58 | €1,531,042 | €1,547,822 | +€16,780 | +1.1% |
| Stocks and contracts in progress | 3 | €207,938 | €186,881 | -€21,057 | -10.1% |
| Stocks | 30/36 | €207,938 | €186,881 | -€21,057 | -10.1% |
| Amounts receivable within one year | 40/41 | €1,300,092 | €1,356,745 | +€56,653 | +4.4% |
| Trade receivables | 40 | €458,153 | €515,318 | +€57,165 | +12.5% |
| Other amounts receivable | 41 | €841,939 | €841,427 | -€512 | -0.1% |
| Cash at bank and in hand | 54/58 | €11,304 | €4,196 | -€7,108 | -62.9% |
| Deferred charges and accrued income | 490/1 | €11,708 | €0 | -€11,708 | -100% |
| Total equity and liabilities | 10/49 | €1,788,760 | €1,866,165 | +€77,405 | +4.3% |
| Equity | 10/15 | €385,897 | €536,315 | +€150,418 | +39.0% |
| Contributions | 10/11 | €594,022 | €594,022 | = | 0.0% |
| Revaluation surpluses | 12 | €211,737 | €282,332 | +€70,595 | +33.3% |
| Reserves | 13 | €8,022 | €29,941 | +€21,918 | +273% |
| Non-distributable reserves | 130/1 | €1,462 | €1,462 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,462 | €1,462 | = | 0.0% |
| Distributable reserves | 133 | €6,561 | €28,479 | +€21,918 | +334% |
| Profit (loss) carried forward | 14 | -€427,884 | -€369,980 | +€57,905 | +13.5% |
| Amounts payable | 17/49 | €1,402,863 | €1,329,850 | -€73,013 | -5.2% |
| Amounts payable after more than one year | 17 | €545,248 | €545,248 | = | 0.0% |
| Other amounts payable | 178/9 | €545,248 | €545,248 | = | 0.0% |
| Amounts payable within one year | 42/48 | €857,615 | €775,869 | -€81,746 | -9.5% |
| Trade debts | 44 | €322,582 | €299,323 | -€23,259 | -7.2% |
| Suppliers | 440/4 | €322,582 | €299,323 | -€23,259 | -7.2% |
| Taxes, remuneration and social security | 45 | €0 | €452 | +€452 | |
| Taxes | 450/3 | €0 | €452 | +€452 | |
| Other amounts payable | 47/48 | €535,033 | €476,095 | -€58,938 | -11.0% |
| Accrued charges and deferred income | 492/3 | - | €8,732 | +€8,732 | |
| Remuneration, social security and pensions | 62 | €822 | €0 | -€822 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,044 | €31,389 | -€9,655 | -23.5% |
| Other operating charges | 640/8 | €2,034 | €817 | -€1,217 | -59.8% |
| Non-recurring operating charges | 66A | €29,030 | €0 | -€29,030 | -100% |
| Gross operating margin | 9900 | €216,208 | €91,086 | -€125,121 | -57.9% |
| Operating profit (loss) | 9901 | €143,276 | €58,880 | -€84,396 | -58.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €627 | €976 | +€349 | +55.6% |
| Recurring financial charges | 65 | €627 | €976 | +€349 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €142,649 | €57,905 | -€84,745 | -59.4% |
| Profit (loss) for the period | 9904 | €142,649 | €57,905 | -€84,745 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €142,649 | €57,905 | -€84,745 | -59.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.