RG-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.
RG-FRUIT
Largest movements
- Tangible fixed assets +€266,261
up €266,261 (+78.7%), from €338,374 to €604,635
of which Land and buildings: +€238,458
- Receivables within one year +€220,510
up €220,510 (+84.2%), from €261,777 to €482,287
of which Trade receivables: +€145,002
- Financial fixed assets +€131,199
up €131,199 (+259%), from €50,705 to €181,904
- Cash +€33,143
up €33,143 (+7.0%), from €476,597 to €509,740
mainly Debts after one year (+€327,517) and Net result for the year (+€194,494)
- Debts after one year +€327,517
up €327,517 (+103%), from €316,947 to €644,464
- Reserves +€194,494
up €194,494 (+68.8%), from €282,631 to €477,124
of which Distributable reserves: +€194,494
- Current portion of long-term debt +€62,682
up €62,682 (+101%), from €61,950 to €124,632
- Trade debts +€55,769
up €55,769 (+134%), from €41,600 to €97,369
- Other debts -€40,000
down €40,000 (-63.8%), from €62,745 to €22,745
- Staff costs -€31,298
down €31,298 (-10.6%), from €294,985 to €263,688
- Financial income -€18,743
down €18,743 (-85.8%), from €21,833 to €3,090
- Other operating charges +€18,562
up €18,562 (+69.6%), from €26,662 to €45,224
- Gross operating margin +€18,386
up €18,386 (+2.7%), from €686,080 to €704,465
- Financial charges +€17,755
up €17,755 (+57.9%), from €30,670 to €48,425
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 | €1,310,470 | €1,935,353 | +€624,883 | +47.7% |
| Fixed assets | 21/28 | €389,079 | €786,539 | +€397,460 | +102% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €338,374 | €604,635 | +€266,261 | +78.7% |
| Land and buildings | 22 | €101,467 | €339,925 | +€238,458 | +235% |
| Plant, machinery and equipment | 23 | €43,582 | €70,927 | +€27,346 | +62.7% |
| Furniture and vehicles | 24 | €93,705 | €107,223 | +€13,518 | +14.4% |
| Other tangible fixed assets | 26 | €87,260 | €74,200 | -€13,061 | -15.0% |
| Assets under construction and advance payments | 27 | €12,360 | €12,360 | = | 0.0% |
| Financial fixed assets | 28 | €50,705 | €181,904 | +€131,199 | +259% |
| Current assets | 29/58 | €921,391 | €1,148,814 | +€227,424 | +24.7% |
| Stocks and contracts in progress | 3 | €15,607 | - | -€15,607 | |
| Stocks | 30/36 | €15,607 | - | -€15,607 | |
| Amounts receivable within one year | 40/41 | €261,777 | €482,287 | +€220,510 | +84.2% |
| Trade receivables | 40 | €51,271 | €196,273 | +€145,002 | +283% |
| Other amounts receivable | 41 | €210,506 | €286,014 | +€75,508 | +35.9% |
| Cash at bank and in hand | 54/58 | €476,597 | €509,740 | +€33,143 | +7.0% |
| Deferred charges and accrued income | 490/1 | €167,410 | €156,788 | -€10,622 | -6.3% |
| Total equity and liabilities | 10/49 | €1,310,470 | €1,935,353 | +€624,883 | +47.7% |
| Equity | 10/15 | €582,631 | €777,124 | +€194,494 | +33.4% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €282,631 | €477,124 | +€194,494 | +68.8% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Distributable reserves | 133 | €252,631 | €447,124 | +€194,494 | +77.0% |
| Amounts payable | 17/49 | €727,839 | €1,158,228 | +€430,389 | +59.1% |
| Amounts payable after more than one year | 17 | €316,947 | €644,464 | +€327,517 | +103% |
| Financial debts | 170/4 | €316,947 | €644,464 | +€327,517 | +103% |
| Amounts payable within one year | 42/48 | €409,982 | €512,854 | +€102,872 | +25.1% |
| Current portion of amounts payable after more than one year | 42 | €61,950 | €124,632 | +€62,682 | +101% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €41,600 | €97,369 | +€55,769 | +134% |
| Suppliers | 440/4 | €41,600 | €97,369 | +€55,769 | +134% |
| Taxes, remuneration and social security | 45 | €93,687 | €118,108 | +€24,421 | +26.1% |
| Taxes | 450/3 | €70,515 | €97,646 | +€27,132 | +38.5% |
| Remuneration and social security | 454/9 | €23,172 | €20,462 | -€2,710 | -11.7% |
| Other amounts payable | 47/48 | €62,745 | €22,745 | -€40,000 | -63.8% |
| Accrued charges and deferred income | 492/3 | €911 | €911 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €294,985 | €263,688 | -€31,298 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,735 | €89,796 | +€5,061 | +6.0% |
| Other operating charges | 640/8 | €26,662 | €45,224 | +€18,562 | +69.6% |
| Gross operating margin | 9900 | €686,080 | €704,465 | +€18,386 | +2.7% |
| Operating profit (loss) | 9901 | €279,697 | €305,757 | +€26,061 | +9.3% |
| Financial income | 75/76B | €21,833 | €3,090 | -€18,743 | -85.8% |
| Recurring financial income | 75 | €21,833 | €3,090 | -€18,743 | -85.8% |
| Financial charges | 65/66B | €30,670 | €48,425 | +€17,755 | +57.9% |
| Recurring financial charges | 65 | €30,670 | €48,425 | +€17,755 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €270,859 | €260,422 | -€10,437 | -3.9% |
| Income taxes | 67/77 | €66,919 | €65,928 | -€991 | -1.5% |
| Profit (loss) for the period | 9904 | €203,940 | €194,494 | -€9,446 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €203,940 | €194,494 | -€9,446 | -4.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.