Willem Fruit: 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.
Willem Fruit
Largest movements
- Tangible fixed assets -€37,185
down €37,185 (-11.1%), from €333,514 to €296,328
of which Plant, machinery and equipment: -€42,563
- Stocks and contracts +€19,820
new in 2025: €19,820
- Intangible fixed assets -€12,750
down €12,750 (-11.2%), from €114,107 to €101,357
- Debts after one year -€42,421
down €42,421 (-17.3%), from €245,278 to €202,857
- Trade debts +€38,286
up €38,286 (+75.0%), from €51,068 to €89,353
- Accrued charges and deferred income -€12,088
down €12,088 (-96.6%), from €12,508 to €420
- Tax, wage and social debts -€9,998
down €9,998 (-57.1%), from €17,505 to €7,507
of which Taxes: -€11,729
- Gross operating margin -€50,327
down €50,327 (-25.9%), from €194,640 to €144,313
- Depreciation +€14,788
up €14,788 (+24.5%), from €60,314 to €75,102
- Taxes -€9,018
down €9,018 (-94.0%), from €9,599 to €580
- Other operating charges +€3,171
up €3,171 (+93.6%), from €3,390 to €6,561
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 | €527,434 | €503,339 | -€24,095 | -4.6% |
| Fixed assets | 21/28 | €447,755 | €397,820 | -€49,935 | -11.2% |
| Intangible fixed assets | 21 | €114,107 | €101,357 | -€12,750 | -11.2% |
| Tangible fixed assets | 22/27 | €333,514 | €296,328 | -€37,185 | -11.1% |
| Land and buildings | 22 | - | €11,677 | +€11,677 | |
| Plant, machinery and equipment | 23 | €302,960 | €260,397 | -€42,563 | -14.0% |
| Furniture and vehicles | 24 | €30,554 | €24,254 | -€6,300 | -20.6% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €79,679 | €105,519 | +€25,840 | +32.4% |
| Stocks and contracts in progress | 3 | - | €19,820 | +€19,820 | |
| Stocks | 30/36 | - | €19,820 | +€19,820 | |
| Amounts receivable within one year | 40/41 | €11,817 | €13,092 | +€1,275 | +10.8% |
| Trade receivables | 40 | €2,676 | €2,598 | -€78 | -2.9% |
| Other amounts receivable | 41 | €9,140 | €10,493 | +€1,353 | +14.8% |
| Cash at bank and in hand | 54/58 | €65,351 | €65,675 | +€323 | +0.5% |
| Deferred charges and accrued income | 490/1 | €2,510 | €6,933 | +€4,422 | +176.2% |
| Total equity and liabilities | 10/49 | €527,434 | €503,339 | -€24,095 | -4.6% |
| Equity | 10/15 | €54,121 | €55,509 | +€1,388 | +2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,121 | €50,509 | +€1,388 | +2.8% |
| Distributable reserves | 133 | €49,121 | €50,509 | +€1,388 | +2.8% |
| Amounts payable | 17/49 | €473,313 | €447,831 | -€25,482 | -5.4% |
| Amounts payable after more than one year | 17 | €245,278 | €202,857 | -€42,421 | -17.3% |
| Financial debts | 170/4 | €245,278 | €202,857 | -€42,421 | -17.3% |
| Amounts payable within one year | 42/48 | €215,527 | €244,554 | +€29,027 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €40,595 | €42,421 | +€1,825 | +4.5% |
| Trade debts | 44 | €51,068 | €89,353 | +€38,286 | +75.0% |
| Suppliers | 440/4 | €51,068 | €89,353 | +€38,286 | +75.0% |
| Taxes, remuneration and social security | 45 | €17,505 | €7,507 | -€9,998 | -57.1% |
| Taxes | 450/3 | €11,762 | €33 | -€11,729 | -99.7% |
| Remuneration and social security | 454/9 | €5,743 | €7,473 | +€1,730 | +30.1% |
| Other amounts payable | 47/48 | €106,359 | €105,272 | -€1,086 | -1.0% |
| Accrued charges and deferred income | 492/3 | €12,508 | €420 | -€12,088 | -96.6% |
| Remuneration, social security and pensions | 62 | €39,240 | €37,422 | -€1,818 | -4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,314 | €75,102 | +€14,788 | +24.5% |
| Other operating charges | 640/8 | €3,390 | €6,561 | +€3,171 | +93.6% |
| Gross operating margin | 9900 | €194,640 | €144,313 | -€50,327 | -25.9% |
| Operating profit (loss) | 9901 | €91,696 | €25,226 | -€66,469 | -72.5% |
| Financial charges | 65/66B | €23,310 | €23,258 | -€52 | -0.2% |
| Recurring financial charges | 65 | €23,310 | €23,258 | -€52 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €68,385 | €1,968 | -€66,417 | -97.1% |
| Income taxes | 67/77 | €9,599 | €580 | -€9,018 | -94.0% |
| Profit (loss) for the period | 9904 | €58,787 | €1,388 | -€57,399 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,787 | €1,388 | -€57,399 | -97.6% |
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 9 October 2026 via checked.be.