RUVA 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.
RUVA FRUIT
Largest movements
- Receivables within one year -€78,161
down €78,161 (-37.8%), from €206,873 to €128,712
of which Trade receivables: -€63,551
- Cash +€37,708
up €37,708 (+17.4%), from €217,159 to €254,867
mainly Depreciation (+€198,738) and Net result for the year (+€97,701)
- Tangible fixed assets +€28,631
up €28,631 (+2.1%), from €1.4m to €1.4m
of which Furniture and vehicles: +€66,409
- Stocks and contracts +€18,106
new in 2025: €18,106
- Reserves +€97,701
up €97,701 (+24.0%), from €406,426 to €504,128
- Trade debts -€59,121
down €59,121 (-83.2%), from €71,072 to €11,951
- Debts after one year -€46,159
down €46,159 (-4.8%), from €956,880 to €910,720
- Current portion of long-term debt +€26,222
up €26,222 (+17.3%), from €151,520 to €177,743
- Other debts -€20,726
down €20,726 (-31.9%), from €65,067 to €44,341
- Gross operating margin -€202,450
down €202,450 (-26.0%), from €778,078 to €575,629
- Staff costs -€115,398
down €115,398 (-34.1%), from €337,954 to €222,556
- Depreciation -€37,477
down €37,477 (-15.9%), from €236,216 to €198,738
- Financial charges -€20,348
down €20,348 (-51.0%), from €39,912 to €19,564
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 | €1,800,338 | €1,799,378 | -€960 | -0.1% |
| Fixed assets | 21/28 | €1,369,587 | €1,397,693 | +€28,106 | +2.1% |
| Tangible fixed assets | 22/27 | €1,367,273 | €1,395,904 | +€28,631 | +2.1% |
| Land and buildings | 22 | €580,572 | €596,387 | +€15,815 | +2.7% |
| Plant, machinery and equipment | 23 | €218,547 | €154,134 | -€64,413 | -29.5% |
| Furniture and vehicles | 24 | €462,540 | €528,948 | +€66,409 | +14.4% |
| Other tangible fixed assets | 26 | €74,686 | €87,865 | +€13,180 | +17.6% |
| Assets under construction and advance payments | 27 | €30,929 | €28,570 | -€2,360 | -7.6% |
| Financial fixed assets | 28 | €2,314 | €1,789 | -€525 | -22.7% |
| Current assets | 29/58 | €430,751 | €401,685 | -€29,066 | -6.7% |
| Stocks and contracts in progress | 3 | - | €18,106 | +€18,106 | |
| Stocks | 30/36 | - | €18,106 | +€18,106 | |
| Amounts receivable within one year | 40/41 | €206,873 | €128,712 | -€78,161 | -37.8% |
| Trade receivables | 40 | €156,842 | €93,291 | -€63,551 | -40.5% |
| Other amounts receivable | 41 | €50,030 | €35,420 | -€14,610 | -29.2% |
| Cash at bank and in hand | 54/58 | €217,159 | €254,867 | +€37,708 | +17.4% |
| Deferred charges and accrued income | 490/1 | €6,719 | - | -€6,719 | |
| Total equity and liabilities | 10/49 | €1,800,338 | €1,799,378 | -€960 | -0.1% |
| Equity | 10/15 | €546,426 | €644,128 | +€97,701 | +17.9% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Reserves | 13 | €406,426 | €504,128 | +€97,701 | +24.0% |
| Distributable reserves | 133 | €406,426 | €504,128 | +€97,701 | +24.0% |
| Amounts payable | 17/49 | €1,253,912 | €1,155,251 | -€98,662 | -7.9% |
| Amounts payable after more than one year | 17 | €956,880 | €910,720 | -€46,159 | -4.8% |
| Financial debts | 170/4 | €956,880 | €910,720 | -€46,159 | -4.8% |
| Amounts payable within one year | 42/48 | €297,033 | €244,531 | -€52,502 | -17.7% |
| Current portion of amounts payable after more than one year | 42 | €151,520 | €177,743 | +€26,222 | +17.3% |
| Trade debts | 44 | €71,072 | €11,951 | -€59,121 | -83.2% |
| Suppliers | 440/4 | €71,072 | €11,951 | -€59,121 | -83.2% |
| Taxes, remuneration and social security | 45 | €9,373 | €10,496 | +€1,122 | +12.0% |
| Taxes | 450/3 | - | €108 | +€108 | |
| Remuneration and social security | 454/9 | €9,373 | €10,388 | +€1,014 | +10.8% |
| Other amounts payable | 47/48 | €65,067 | €44,341 | -€20,726 | -31.9% |
| Remuneration, social security and pensions | 62 | €337,954 | €222,556 | -€115,398 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236,216 | €198,738 | -€37,477 | -15.9% |
| Other operating charges | 640/8 | €9,253 | €5,498 | -€3,756 | -40.6% |
| Gross operating margin | 9900 | €778,078 | €575,629 | -€202,450 | -26.0% |
| Operating profit (loss) | 9901 | €194,655 | €148,837 | -€45,819 | -23.5% |
| Financial income | 75/76B | €407 | €1,041 | +€634 | +155.7% |
| Recurring financial income | 75 | €407 | €1,041 | +€634 | +155.7% |
| Financial charges | 65/66B | €39,912 | €19,564 | -€20,348 | -51.0% |
| Recurring financial charges | 65 | €39,912 | €19,564 | -€20,348 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €155,151 | €130,314 | -€24,836 | -16.0% |
| Income taxes | 67/77 | €35,497 | €32,613 | -€2,884 | -8.1% |
| Profit (loss) for the period | 9904 | €119,654 | €97,701 | -€21,952 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,654 | €97,701 | -€21,952 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.