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
- Receivables within one year +€10,376
up €10,376 (+10.6%), from €97,594 to €107,970
of which Other amounts receivable: +€8,486
- Tangible fixed assets -€6,934
down €6,934 (-19.5%), from €35,581 to €28,647
of which Furniture and vehicles: -€4,871
- Deferred charges and accrued income -€3,592
down €3,592 (-65.1%), from €5,521 to €1,929
- Debts within one year +€146,834
up €146,834 (+46.5%), from €315,939 to €462,773
of which Tax, wage and social debts: +€123,115
- Profit (loss) carried forward -€114,985
down €114,985 (-55.6%), from -€206,816 to -€321,801
- Debts after one year -€31,174
no longer reported in 2025 (was €31,174)
- Turnover -€243,613
down €243,613 (-23.3%), from €1.0m to €800,816
- Gross operating margin -€205,693
down €205,693 (-32.6%), from €631,620 to €425,927
- Staff costs -€134,845
down €134,845 (-21.0%), from €643,478 to €508,633
- Purchases and services -€37,920
down €37,920 (-9.2%), from €412,809 to €374,889
- Depreciation -€24,697
down €24,697 (-59.9%), from €41,198 to €16,501
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 | €141,354 | €140,972 | -€382 | -0.3% |
| Fixed assets | 21/28 | €37,397 | €29,342 | -€8,055 | -21.5% |
| Intangible fixed assets | 21 | €1,121 | - | -€1,121 | |
| Tangible fixed assets | 22/27 | €35,581 | €28,647 | -€6,934 | -19.5% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,871 | - | -€4,871 | |
| Other tangible fixed assets | 26 | €30,710 | €28,647 | -€2,063 | -6.7% |
| Financial fixed assets | 28 | €695 | €695 | = | 0.0% |
| Current assets | 29/58 | €103,957 | €111,630 | +€7,673 | +7.4% |
| Amounts receivable within one year | 40/41 | €97,594 | €107,970 | +€10,376 | +10.6% |
| Trade receivables | 40 | €3,152 | €5,042 | +€1,890 | +60.0% |
| Other amounts receivable | 41 | €94,442 | €102,928 | +€8,486 | +9.0% |
| Cash at bank and in hand | 54/58 | €842 | €1,731 | +€889 | +106% |
| Deferred charges and accrued income | 490/1 | €5,521 | €1,929 | -€3,592 | -65.1% |
| Total equity and liabilities | 10/49 | €141,354 | €140,972 | -€382 | -0.3% |
| Equity | 10/15 | -€206,816 | -€321,801 | -€114,985 | -55.6% |
| Profit (loss) carried forward | 14 | -€206,816 | -€321,801 | -€114,985 | -55.6% |
| Amounts payable | 17/49 | €348,170 | €462,773 | +€114,603 | +32.9% |
| Amounts payable after more than one year | 17 | €31,174 | - | -€31,174 | |
| Financial debts | 170/4 | €31,174 | - | -€31,174 | |
| Amounts payable within one year | 42/48 | €315,939 | €462,773 | +€146,834 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Financial debts | 43 | €25,708 | €25,220 | -€488 | -1.9% |
| Credit institutions | 430/8 | €25,708 | €25,220 | -€488 | -1.9% |
| Trade debts | 44 | €61,673 | €65,880 | +€4,207 | +6.8% |
| Suppliers | 440/4 | €61,673 | €65,880 | +€4,207 | +6.8% |
| Taxes, remuneration and social security | 45 | €214,058 | €337,173 | +€123,115 | +57.5% |
| Taxes | 450/3 | €356 | €47,930 | +€47,574 | +13,363% |
| Remuneration and social security | 454/9 | €213,702 | €289,243 | +€75,541 | +35.3% |
| Accrued charges and deferred income | 492/3 | €1,057 | - | -€1,057 | |
| Turnover | 70 | €1,044,429 | €800,816 | -€243,613 | -23.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €412,809 | €374,889 | -€37,920 | -9.2% |
| Remuneration, social security and pensions | 62 | €643,478 | €508,633 | -€134,845 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,198 | €16,501 | -€24,697 | -59.9% |
| Other operating charges | 640/8 | €5,877 | €3,988 | -€1,889 | -32.1% |
| Gross operating margin | 9900 | €631,620 | €425,927 | -€205,693 | -32.6% |
| Operating profit (loss) | 9901 | -€58,933 | -€103,195 | -€44,262 | -75.1% |
| Financial charges | 65/66B | €3,771 | €11,790 | +€8,019 | +213% |
| Recurring financial charges | 65 | €3,771 | €11,790 | +€8,019 | +213% |
| Profit (loss) for the period before taxes | 9903 | -€62,704 | -€114,985 | -€52,281 | -83.4% |
| Profit (loss) for the period | 9904 | -€62,704 | -€114,985 | -€52,281 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,704 | -€114,985 | -€52,281 | -83.4% |
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.