UPIFRUIT: 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.
UPIFRUIT
Largest movements
- Cash -€44,346
down €44,346 (-92.8%), from €47,767 to €3,421
mainly Investment in fixed assets (net) (-€25,300) and Contributions, distributions and other (-€14,794)
- Receivables within one year +€10,949
up €10,949 (+18.1%), from €60,547 to €71,497
of which Trade receivables: +€34,734
- Tangible fixed assets -€7,896
down €7,896 (-4.7%), from €169,755 to €161,860
of which Furniture and vehicles: -€5,900
- Reserves -€14,794
down €14,794 (-10.6%), from €140,055 to €125,260
of which Tax-exempt reserves: -€14,794
- Debts after one year -€14,286
down €14,286 (-16.7%), from €85,714 to €71,429
- Profit (loss) carried forward -€7,433
down €7,433 (-12.7%), from -€58,624 to -€66,057
- Current portion of long-term debt -€5,000
down €5,000 (-25.9%), from €19,286 to €14,286
- Depreciation +€11,725
up €11,725 (+54.6%), from €21,471 to €33,196
- Gross operating margin +€8,589
up €8,589 (+150%), from €5,732 to €14,321
- Financial charges +€1,895
up €1,895 (+449%), from €422 to €2,317
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 | €280,947 | €240,456 | -€40,490 | -14.4% |
| Fixed assets | 21/28 | €170,053 | €162,157 | -€7,896 | -4.6% |
| Tangible fixed assets | 22/27 | €169,755 | €161,860 | -€7,896 | -4.7% |
| Land and buildings | 22 | €3,556 | €3,556 | = | 0.0% |
| Plant, machinery and equipment | 23 | €148,499 | €146,504 | -€1,996 | -1.3% |
| Furniture and vehicles | 24 | €17,700 | €11,800 | -€5,900 | -33.3% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €110,894 | €78,299 | -€32,595 | -29.4% |
| Amounts receivable within one year | 40/41 | €60,547 | €71,497 | +€10,949 | +18.1% |
| Trade receivables | 40 | €19,722 | €54,456 | +€34,734 | +176% |
| Other amounts receivable | 41 | €40,825 | €17,041 | -€23,784 | -58.3% |
| Cash at bank and in hand | 54/58 | €47,767 | €3,421 | -€44,346 | -92.8% |
| Deferred charges and accrued income | 490/1 | €2,579 | €3,381 | +€802 | +31.1% |
| Total equity and liabilities | 10/49 | €280,947 | €240,456 | -€40,490 | -14.4% |
| Equity | 10/15 | €155,799 | €133,572 | -€22,227 | -14.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €140,055 | €125,260 | -€14,794 | -10.6% |
| Tax-exempt reserves | 132 | €132,618 | €117,824 | -€14,794 | -11.2% |
| Distributable reserves | 133 | €7,437 | €7,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,624 | -€66,057 | -€7,433 | -12.7% |
| Amounts payable | 17/49 | €125,148 | €106,885 | -€18,263 | -14.6% |
| Amounts payable after more than one year | 17 | €85,714 | €71,429 | -€14,286 | -16.7% |
| Financial debts | 170/4 | €85,714 | €71,429 | -€14,286 | -16.7% |
| Amounts payable within one year | 42/48 | €39,434 | €35,456 | -€3,977 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €19,286 | €14,286 | -€5,000 | -25.9% |
| Trade debts | 44 | €19,847 | €20,870 | +€1,023 | +5.2% |
| Suppliers | 440/4 | €19,847 | €16,194 | -€3,653 | -18.4% |
| Bills of exchange payable | 441 | - | €4,676 | +€4,676 | |
| Other amounts payable | 47/48 | €301 | €301 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,471 | €33,196 | +€11,725 | +54.6% |
| Other operating charges | 640/8 | €1,026 | €1,036 | +€10 | +1.0% |
| Gross operating margin | 9900 | €5,732 | €14,321 | +€8,589 | +150% |
| Operating profit (loss) | 9901 | -€16,765 | -€19,911 | -€3,146 | -18.8% |
| Financial charges | 65/66B | €422 | €2,317 | +€1,895 | +449% |
| Recurring financial charges | 65 | €422 | €2,317 | +€1,895 | +449% |
| Profit (loss) for the period before taxes | 9903 | -€17,187 | -€22,227 | -€5,040 | -29.3% |
| Transfer from deferred taxes | 780 | €2,412 | €14,794 | +€12,382 | +513% |
| Profit (loss) for the period | 9904 | -€14,774 | -€7,433 | +€7,341 | +49.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,774 | -€7,433 | +€7,341 | +49.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.