WN 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.
WN FRUIT
Largest movements
- Tangible fixed assets -€35,285
down €35,285 (-20.1%), from €175,373 to €140,087
of which Plant, machinery and equipment: -€26,089
- Receivables within one year +€2,231
up €2,231 (+140%), from €1,596 to €3,827
of which Other amounts receivable: +€2,738
- Cash +€1,954
up €1,954 (+16.4%), from €11,942 to €13,895
mainly Depreciation (+€35,285) and Other debts (+€5,688)
- Debts after one year -€31,667
down €31,667 (-33.3%), from €95,000 to €63,333
- Other debts +€5,688
up €5,688 (+13.3%), from €42,632 to €48,320
- Profit (loss) carried forward -€3,388
new in 2025: -€3,388
- Gross operating margin -€11,929
down €11,929 (-23.8%), from €50,171 to €38,241
- Depreciation +€6,532
up €6,532 (+22.7%), from €28,753 to €35,285
- Taxes -€3,377
down €3,377 (-94.9%), from €3,557 to €180
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 | €190,602 | €159,611 | -€30,991 | -16.3% |
| Fixed assets | 21/28 | €175,373 | €140,087 | -€35,285 | -20.1% |
| Tangible fixed assets | 22/27 | €175,373 | €140,087 | -€35,285 | -20.1% |
| Plant, machinery and equipment | 23 | €133,266 | €107,178 | -€26,089 | -19.6% |
| Furniture and vehicles | 24 | €42,106 | €32,910 | -€9,196 | -21.8% |
| Current assets | 29/58 | €15,230 | €19,524 | +€4,294 | +28.2% |
| Amounts receivable within one year | 40/41 | €1,596 | €3,827 | +€2,231 | +140% |
| Trade receivables | 40 | €1,596 | €1,089 | -€507 | -31.8% |
| Other amounts receivable | 41 | - | €2,738 | +€2,738 | |
| Cash at bank and in hand | 54/58 | €11,942 | €13,895 | +€1,954 | +16.4% |
| Deferred charges and accrued income | 490/1 | €1,692 | €1,802 | +€110 | +6.5% |
| Total equity and liabilities | 10/49 | €190,602 | €159,611 | -€30,991 | -16.3% |
| Equity | 10/15 | €17,452 | €14,064 | -€3,388 | -19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,252 | €11,252 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €9,392 | €11,252 | +€1,860 | +19.8% |
| Profit (loss) carried forward | 14 | - | -€3,388 | -€3,388 | |
| Amounts payable | 17/49 | €173,151 | €145,547 | -€27,603 | -15.9% |
| Amounts payable after more than one year | 17 | €95,000 | €63,333 | -€31,667 | -33.3% |
| Financial debts | 170/4 | €95,000 | €63,333 | -€31,667 | -33.3% |
| Amounts payable within one year | 42/48 | €78,151 | €82,214 | +€4,063 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €31,667 | €31,667 | = | 0.0% |
| Trade debts | 44 | €1,315 | €670 | -€645 | -49.0% |
| Suppliers | 440/4 | €1,315 | €670 | -€645 | -49.0% |
| Taxes, remuneration and social security | 45 | €2,537 | €1,557 | -€980 | -38.6% |
| Taxes | 450/3 | €2,537 | €1,557 | -€980 | -38.6% |
| Other amounts payable | 47/48 | €42,632 | €48,320 | +€5,688 | +13.3% |
| Non-recurring operating income | 76A | €13,575 | - | -€13,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,753 | €35,285 | +€6,532 | +22.7% |
| Other operating charges | 640/8 | €614 | €462 | -€152 | -24.7% |
| Gross operating margin | 9900 | €50,171 | €38,241 | -€11,929 | -23.8% |
| Operating profit (loss) | 9901 | €20,804 | €2,495 | -€18,309 | -88.0% |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €5,917 | €5,740 | -€177 | -3.0% |
| Recurring financial charges | 65 | €5,917 | €5,740 | -€177 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €14,887 | -€3,207 | -€18,094 | |
| Income taxes | 67/77 | €3,557 | €180 | -€3,377 | -94.9% |
| Profit (loss) for the period | 9904 | €11,330 | -€3,388 | -€14,717 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,330 | -€3,388 | -€14,717 |
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 18 October 2026 via checked.be.