YASSINE 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.
YASSINE FRUIT
Largest movements
- Intangible fixed assets +€29,500
new in 2024: €29,500
- Stocks and contracts -€15,635
down €15,635 (-65.2%), from €23,993 to €8,358
- Cash +€7,292
up €7,292 (+137%), from €5,333 to €12,625
mainly Other debts (+€26,944) and Stocks and contracts (+€15,635)
- Receivables within one year -€556
down €556 (-96.3%), from €578 to €21
- Other debts +€26,944
up €26,944 (+882%), from €3,056 to €30,000
- Profit (loss) carried forward -€18,041
down €18,041, from €9,446 to -€8,596
- Trade debts +€12,953
up €12,953 (+174%), from €7,428 to €20,381
- Tax, wage and social debts -€849
down €849 (-36.0%), from €2,358 to €1,509
of which Remuneration and social security: -€1,783
- Gross operating margin -€12,216
down €12,216 (-51.7%), from €23,650 to €11,434
- Staff costs +€3,390
up €3,390 (+15.4%), from €21,991 to €25,381
- Other operating charges +€3,360
up €3,360 (+2,259%), from €149 to €3,509
- Taxes -€1,727
no longer reported in 2024 (was €1,727)
- Depreciation +€500
new in 2024: €500
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,904 | €50,911 | +€21,007 | +70.2% |
| Fixed assets | 21/28 | - | €29,500 | +€29,500 | |
| Intangible fixed assets | 21 | - | €29,500 | +€29,500 | |
| Current assets | 29/58 | €29,904 | €21,411 | -€8,493 | -28.4% |
| Stocks and contracts in progress | 3 | €23,993 | €8,358 | -€15,635 | -65.2% |
| Stocks | 30/36 | €23,993 | €8,358 | -€15,635 | -65.2% |
| Amounts receivable within one year | 40/41 | €578 | €21 | -€556 | -96.3% |
| Other amounts receivable | 41 | €578 | €21 | -€556 | -96.3% |
| Cash at bank and in hand | 54/58 | €5,333 | €12,625 | +€7,292 | +137% |
| Deferred charges and accrued income | 490/1 | - | €406 | +€406 | |
| Total equity and liabilities | 10/49 | €29,904 | €50,911 | +€21,007 | +70.2% |
| Equity | 10/15 | €17,063 | -€979 | -€18,041 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,417 | €1,417 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,417 | €1,417 | = | 0.0% |
| Legal reserve | 130 | €1,417 | - | -€1,417 | |
| Reserves not available under the articles | 1311 | - | €1,417 | +€1,417 | |
| Profit (loss) carried forward | 14 | €9,446 | -€8,596 | -€18,041 | |
| Amounts payable | 17/49 | €12,841 | €51,889 | +€39,048 | +304% |
| Amounts payable within one year | 42/48 | €12,841 | €51,889 | +€39,048 | +304% |
| Trade debts | 44 | €7,428 | €20,381 | +€12,953 | +174% |
| Suppliers | 440/4 | €7,428 | €20,381 | +€12,953 | +174% |
| Taxes, remuneration and social security | 45 | €2,358 | €1,509 | -€849 | -36.0% |
| Taxes | 450/3 | €557 | €1,491 | +€934 | +167% |
| Remuneration and social security | 454/9 | €1,800 | €18 | -€1,783 | -99.0% |
| Other amounts payable | 47/48 | €3,056 | €30,000 | +€26,944 | +882% |
| Remuneration, social security and pensions | 62 | €21,991 | €25,381 | +€3,390 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €149 | €3,509 | +€3,360 | +2,259% |
| Gross operating margin | 9900 | €23,650 | €11,434 | -€12,216 | -51.7% |
| Operating profit (loss) | 9901 | €1,511 | -€17,955 | -€19,466 | |
| Financial charges | 65/66B | €90 | €86 | -€3 | -3.7% |
| Recurring financial charges | 65 | €90 | €86 | -€3 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,421 | -€18,041 | -€19,462 | |
| Income taxes | 67/77 | €1,727 | - | -€1,727 | |
| Profit (loss) for the period | 9904 | -€306 | -€18,041 | -€17,736 | -5,805% |
| Profit (loss) for the period to be appropriated | 9905 | -€306 | -€18,041 | -€17,736 | -5,805% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.