TUTTI FRUTTI: 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.
TUTTI FRUTTI
Largest movements
- Cash -€6,369
down €6,369 (-81.9%), from €7,775 to €1,406
mainly Contributions, distributions and other (-€31,926) and Trade debts (-€7,145)
- Tangible fixed assets -€4,419
down €4,419 (-10.1%), from €43,967 to €39,548
of which Land and buildings: -€4,255
- Deferred charges and accrued income -€4,242
down €4,242 (-92.7%), from €4,575 to €333
- Receivables within one year +€2,913
up €2,913 (+92.9%), from €3,137 to €6,050
of which Trade receivables: +€6,050
- Reserves -€20,994
down €20,994 (-36.2%), from €57,965 to €36,971
of which Distributable reserves: -€20,994
- Other debts +€14,610
up €14,610 (+49.9%), from €29,298 to €43,908
- Trade debts -€7,145
down €7,145 (-67.9%), from €10,528 to €3,383
- Accrued charges and deferred income +€1,290
new in 2025: €1,290
- Financial charges +€1,507
up €1,507 (+1,382%), from €109 to €1,617
- Depreciation +€1,384
up €1,384 (+49.3%), from €2,805 to €4,188
- Taxes -€805
down €805 (-13.8%), from €5,855 to €5,050
- Gross operating margin -€474
down €474 (-2.5%), from €19,211 to €18,737
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 | €124,075 | €111,959 | -€12,116 | -9.8% |
| Fixed assets | 21/28 | €43,967 | €39,548 | -€4,419 | -10.1% |
| Tangible fixed assets | 22/27 | €43,967 | €39,548 | -€4,419 | -10.1% |
| Land and buildings | 22 | €43,794 | €39,539 | -€4,255 | -9.7% |
| Furniture and vehicles | 24 | €173 | €9 | -€164 | -95.1% |
| Current assets | 29/58 | €80,108 | €72,411 | -€7,697 | -9.6% |
| Amounts receivable after more than one year | 29 | €64,622 | €64,622 | = | 0.0% |
| Other amounts receivable | 291 | €64,622 | €64,622 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,137 | €6,050 | +€2,913 | +92.9% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €3,137 | - | -€3,137 | |
| Cash at bank and in hand | 54/58 | €7,775 | €1,406 | -€6,369 | -81.9% |
| Deferred charges and accrued income | 490/1 | €4,575 | €333 | -€4,242 | -92.7% |
| Total equity and liabilities | 10/49 | €124,075 | €111,959 | -€12,116 | -9.8% |
| Equity | 10/15 | €76,565 | €55,571 | -€20,994 | -27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,965 | €36,971 | -€20,994 | -36.2% |
| Tax-exempt reserves | 132 | €12,151 | €12,151 | = | 0.0% |
| Distributable reserves | 133 | €45,814 | €24,820 | -€20,994 | -45.8% |
| Amounts payable | 17/49 | €47,511 | €56,388 | +€8,878 | +18.7% |
| Amounts payable within one year | 42/48 | €47,511 | €55,098 | +€7,587 | +16.0% |
| Trade debts | 44 | €10,528 | €3,383 | -€7,145 | -67.9% |
| Suppliers | 440/4 | €10,528 | €3,383 | -€7,145 | -67.9% |
| Taxes, remuneration and social security | 45 | €7,685 | €7,807 | +€122 | +1.6% |
| Taxes | 450/3 | €7,685 | €6,307 | -€1,378 | -17.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €29,298 | €43,908 | +€14,610 | +49.9% |
| Accrued charges and deferred income | 492/3 | - | €1,290 | +€1,290 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €4,188 | +€1,384 | +49.3% |
| Gross operating margin | 9900 | €19,211 | €18,737 | -€474 | -2.5% |
| Operating profit (loss) | 9901 | €16,407 | €14,549 | -€1,858 | -11.3% |
| Financial income | 75/76B | €3,212 | €3,050 | -€161 | -5.0% |
| Recurring financial income | 75 | €3,212 | €3,050 | -€161 | -5.0% |
| Financial charges | 65/66B | €109 | €1,617 | +€1,507 | +1,382% |
| Recurring financial charges | 65 | €109 | €1,617 | +€1,507 | +1,382% |
| Profit (loss) for the period before taxes | 9903 | €19,509 | €15,983 | -€3,526 | -18.1% |
| Income taxes | 67/77 | €5,855 | €5,050 | -€805 | -13.8% |
| Profit (loss) for the period | 9904 | €13,654 | €10,933 | -€2,721 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,654 | €10,933 | -€2,721 | -19.9% |
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 20 October 2026 via checked.be.