TOPFRUIT: 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.
TOPFRUIT
Largest movements
- Cash +€128,985
up €128,985 (+25.2%), from €511,508 to €640,493
mainly Net result for the year (+€86,873) and Receivables within one year (+€27,143)
- Tangible fixed assets -€37,201
down €37,201 (-20.2%), from €184,031 to €146,830
of which Land and buildings: -€20,980
- Receivables within one year -€27,143
down €27,143 (-47.6%), from €56,995 to €29,852
of which Trade receivables: -€32,396
- Stocks and contracts -€12,050
down €12,050 (-100%), from €12,050 to €0
- Reserves +€86,873
up €86,873 (+13.8%), from €628,789 to €715,663
of which Distributable reserves: +€94,310
- Trade debts -€28,615
down €28,615 (-75.8%), from €37,755 to €9,140
- Gross operating margin +€52,494
up €52,494 (+48.3%), from €108,729 to €161,223
- Financial income -€34,235
down €34,235 (-76.1%), from €45,015 to €10,780
of which Non-recurring financial income: -€40,330
- Depreciation -€29,476
down €29,476 (-73.6%), from €40,046 to €10,570
- Taxes +€11,345
up €11,345 (+85.6%), from €13,255 to €24,600
- Staff costs -€4,877
down €4,877 (-14.1%), from €34,700 to €29,823
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 | €765,040 | €817,175 | +€52,136 | +6.8% |
| Fixed assets | 21/28 | €184,486 | €146,830 | -€37,656 | -20.4% |
| Tangible fixed assets | 22/27 | €184,031 | €146,830 | -€37,201 | -20.2% |
| Land and buildings | 22 | €167,810 | €146,830 | -€20,980 | -12.5% |
| Plant, machinery and equipment | 23 | €9,739 | €0 | -€9,739 | -100% |
| Furniture and vehicles | 24 | €6,482 | €0 | -€6,482 | -100% |
| Financial fixed assets | 28 | €455 | €0 | -€455 | -100% |
| Current assets | 29/58 | €580,554 | €670,345 | +€89,791 | +15.5% |
| Stocks and contracts in progress | 3 | €12,050 | €0 | -€12,050 | -100% |
| Stocks | 30/36 | €12,050 | €0 | -€12,050 | -100% |
| Amounts receivable within one year | 40/41 | €56,995 | €29,852 | -€27,143 | -47.6% |
| Trade receivables | 40 | €33,390 | €994 | -€32,396 | -97.0% |
| Other amounts receivable | 41 | €23,605 | €28,858 | +€5,253 | +22.3% |
| Cash at bank and in hand | 54/58 | €511,508 | €640,493 | +€128,985 | +25.2% |
| Total equity and liabilities | 10/49 | €765,040 | €817,175 | +€52,136 | +6.8% |
| Equity | 10/15 | €703,157 | €790,031 | +€86,873 | +12.4% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €628,789 | €715,663 | +€86,873 | +13.8% |
| Non-distributable reserves | 130/1 | €7,437 | €0 | -€7,437 | -100% |
| Reserves not available under the articles | 1311 | €7,437 | €0 | -€7,437 | -100% |
| Tax-exempt reserves | 132 | €79,961 | €79,961 | = | 0.0% |
| Distributable reserves | 133 | €541,391 | €635,701 | +€94,310 | +17.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €61,882 | €27,144 | -€34,738 | -56.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €61,882 | €27,117 | -€34,765 | -56.2% |
| Current portion of amounts payable after more than one year | 42 | €5,603 | €0 | -€5,603 | -100% |
| Financial debts | 43 | - | €1,500 | +€1,500 | |
| Credit institutions | 430/8 | - | €1,500 | +€1,500 | |
| Trade debts | 44 | €37,755 | €9,140 | -€28,615 | -75.8% |
| Suppliers | 440/4 | €37,755 | €9,140 | -€28,615 | -75.8% |
| Taxes, remuneration and social security | 45 | €18,524 | €16,478 | -€2,047 | -11.0% |
| Taxes | 450/3 | €9,374 | €16,069 | +€6,696 | +71.4% |
| Remuneration and social security | 454/9 | €9,151 | €408 | -€8,743 | -95.5% |
| Accrued charges and deferred income | 492/3 | - | €27 | +€27 | |
| Non-recurring operating income | 76A | - | €71,529 | +€71,529 | |
| Remuneration, social security and pensions | 62 | €34,700 | €29,823 | -€4,877 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,046 | €10,570 | -€29,476 | -73.6% |
| Other operating charges | 640/8 | €9,310 | €8,549 | -€761 | -8.2% |
| Non-recurring operating charges | 66A | - | €9,910 | +€9,910 | |
| Gross operating margin | 9900 | €108,729 | €161,223 | +€52,494 | +48.3% |
| Operating profit (loss) | 9901 | €24,674 | €102,372 | +€77,698 | +315% |
| Financial income | 75/76B | €45,015 | €10,780 | -€34,235 | -76.1% |
| Recurring financial income | 75 | €4,685 | €10,780 | +€6,095 | +130% |
| Non-recurring financial income | 76B | €40,330 | €0 | -€40,330 | -100% |
| Financial charges | 65/66B | €1,160 | €1,678 | +€518 | +44.7% |
| Recurring financial charges | 65 | €1,160 | €1,678 | +€518 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €68,529 | €111,473 | +€42,944 | +62.7% |
| Transfer from deferred taxes | 780 | €4,600 | €0 | -€4,600 | -100% |
| Income taxes | 67/77 | €13,255 | €24,600 | +€11,345 | +85.6% |
| Profit (loss) for the period | 9904 | €59,874 | €86,873 | +€27,000 | +45.1% |
| Transfer from tax-exempt reserves | 789 | €18,400 | €0 | -€18,400 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €78,274 | €86,873 | +€8,600 | +11.0% |
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 17 October 2026 via checked.be.