TD 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.
TD FRUIT
Largest movements
- Receivables after one year -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets -€19,861
down €19,861 (-16.4%), from €120,952 to €101,092
- Receivables within one year -€4,656
down €4,656 (-56.9%), from €8,178 to €3,522
of which Other amounts receivable: -€6,628
- Cash +€4,312
up €4,312 (+3.6%), from €119,243 to €123,555
mainly Net result for the year (+€41,275) and Depreciation (+€21,012)
- Current portion of long-term debt -€23,458
down €23,458 (-71.4%), from €32,867 to €9,408
- Trade debts -€18,317
down €18,317 (-92.5%), from €19,805 to €1,488
- Reserves +€12,650
up €12,650 (+7.4%), from €171,817 to €184,467
- Debts after one year -€9,408
down €9,408 (-50.3%), from €18,714 to €9,306
- Tax, wage and social debts -€5,718
down €5,718 (-53.0%), from €10,785 to €5,067
- Gross operating margin +€86,939
up €86,939 (+192.8%), from €45,090 to €132,028
- Staff costs +€20,000
up €20,000 (+77.8%), from €25,715 to €45,715
- Taxes +€18,892
up €18,892 (+10823.5%), from €175 to €19,067
- Depreciation +€1,501
up €1,501 (+7.7%), from €19,511 to €21,012
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 | €269,533 | €228,868 | -€40,666 | -15.1% |
| Fixed assets | 21/28 | €120,952 | €101,092 | -€19,861 | -16.4% |
| Tangible fixed assets | 22/27 | €120,952 | €101,092 | -€19,861 | -16.4% |
| Plant, machinery and equipment | 23 | €15,363 | €6,505 | -€8,858 | -57.7% |
| Furniture and vehicles | 24 | €23,734 | €17,780 | -€5,955 | -25.1% |
| Other tangible fixed assets | 26 | €63,427 | €57,228 | -€6,200 | -9.8% |
| Assets under construction and advance payments | 27 | €18,427 | €19,579 | +€1,152 | +6.3% |
| Current assets | 29/58 | €148,581 | €127,776 | -€20,805 | -14.0% |
| Amounts receivable after more than one year | 29 | €20,000 | €0 | -€20,000 | -100.0% |
| Other amounts receivable | 291 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,178 | €3,522 | -€4,656 | -56.9% |
| Trade receivables | 40 | €0 | €1,971 | +€1,971 | |
| Other amounts receivable | 41 | €8,178 | €1,550 | -€6,628 | -81.0% |
| Current investments | 50/53 | €186 | €186 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €119,243 | €123,555 | +€4,312 | +3.6% |
| Deferred charges and accrued income | 490/1 | €974 | €513 | -€460 | -47.3% |
| Total equity and liabilities | 10/49 | €269,533 | €228,868 | -€40,666 | -15.1% |
| Equity | 10/15 | €187,363 | €203,067 | +€15,705 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,817 | €184,467 | +€12,650 | +7.4% |
| Distributable reserves | 133 | €171,817 | €184,467 | +€12,650 | +7.4% |
| Profit (loss) carried forward | 14 | -€3,054 | €0 | +€3,054 | |
| Amounts payable | 17/49 | €82,171 | €25,800 | -€56,370 | -68.6% |
| Amounts payable after more than one year | 17 | €18,714 | €9,306 | -€9,408 | -50.3% |
| Financial debts | 170/4 | €18,714 | €9,306 | -€9,408 | -50.3% |
| Amounts payable within one year | 42/48 | €63,456 | €16,494 | -€46,962 | -74.0% |
| Current portion of amounts payable after more than one year | 42 | €32,867 | €9,408 | -€23,458 | -71.4% |
| Trade debts | 44 | €19,805 | €1,488 | -€18,317 | -92.5% |
| Suppliers | 440/4 | €19,805 | €1,488 | -€18,317 | -92.5% |
| Taxes, remuneration and social security | 45 | €10,785 | €5,067 | -€5,718 | -53.0% |
| Taxes | 450/3 | €10,785 | €5,067 | -€5,718 | -53.0% |
| Other amounts payable | 47/48 | - | €531 | +€531 | |
| Remuneration, social security and pensions | 62 | €25,715 | €45,715 | +€20,000 | +77.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,511 | €21,012 | +€1,501 | +7.7% |
| Other operating charges | 640/8 | €1,958 | €1,421 | -€537 | -27.4% |
| Non-recurring operating charges | 66A | - | €2,045 | +€2,045 | |
| Gross operating margin | 9900 | €45,090 | €132,028 | +€86,939 | +192.8% |
| Operating profit (loss) | 9901 | -€2,095 | €61,834 | +€63,930 | |
| Financial income | 75/76B | €789 | €0 | -€789 | -100.0% |
| Recurring financial income | 75 | €789 | €0 | -€789 | -100.0% |
| Financial charges | 65/66B | €1,573 | €1,492 | -€81 | -5.2% |
| Recurring financial charges | 65 | €1,573 | €1,492 | -€81 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,880 | €60,342 | +€63,222 | |
| Income taxes | 67/77 | €175 | €19,067 | +€18,892 | +10823.5% |
| Profit (loss) for the period | 9904 | -€3,054 | €41,275 | +€44,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,054 | €41,275 | +€44,330 |
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 6 October 2026 via checked.be.